GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
aviation rebate limit of a particular air carrier for a calendar year, means (a) where at every time in the year no other air carrier is related to the particular air carrier, $20,000,000, and (b) in any other case, the amount that the particular air carrier and all other persons (in this paragraph referred to as “related air carriers”) each of which is an air carrier in the year and is related to the particular air carrier at any time in the year allocate, in an agreement in prescribed form filed with the Minister with the application described in paragraph (3.1)(b), to the particular air carrier for the year, provided that (i) if the total of the amounts so allocated for the year to the particular air carrier and all related air carriers is greater than $20,000,000, each amount so allocated is deemed to be nil, and (ii) if the particular air carrier and all related air carriers fail to file an agreement under this paragraph for the year, the Minister may allocate an amount to one or more of them for the year, which amount or the total of which amounts shall not exceed $20,000,000, and any amount so allocated by the Minister is deemed to have been so allocated by the particular air carrier and all related air carriers in such an agreement; ( plafond de la remise aux transporteurs aériens )
Excise Tax Act — E-15
carrier in a calendar year means a person whose gross revenue for the year is derived primarily from the business of providing eligible transportation services and who is not exempt for any period in the year from taxation under Part I of the Income Tax Act by reason of section 149 of that Act; ( transporteur )
Excise Tax Act — E-15
eligible air transportation services means the carriage by aircraft of passengers or goods or both; ( service de transport aérien admissible )
Excise Tax Act — E-15
eligible transportation services means the carriage of passengers or goods or both, by aircraft, boat, bus, truck or train, or a combination thereof; ( service de transport admissible )
Excise Tax Act — E-15
fuel means diesel fuel and aviation fuel in respect of which the tax under Part III has been paid and cannot be recovered under any other section of this Act; ( combustible )
Excise Tax Act — E-15
fuel tax rebate means an amount payable under subsection (2), (3) or (3.1); ( remise de taxe sur le combustible )
Excise Tax Act — E-15 (a)
gross revenue for a calendar year of a person means (a) where the person is a taxpayer within the meaning of the Income Tax Act , the gross revenue of the person under that Act for all taxation years of the person ending in the year, and (b) in any other case, the amount that, for the purposes of that Act, would be the gross revenue of the person for all taxation years of the person ending in the year if the person were a corporation; ( revenu brut )
Excise Tax Act — E-15
ineligible use means any use other than the provision of eligible transportation services for commercial purposes or, where a rebate is paid under subsection (3.1), any use other than the provision of eligible air transportation services for commercial purposes, and for greater certainty the sale of fuel is an ineligible use; ( fin inadmissible )
Excise Tax Act — E-15 (a)
taxation year of a person means (a) where the person is a taxpayer within the meaning of the Income Tax Act , the taxation year of the person for the purposes of that Act, and (b) in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation; ( année d’imposition )
Excise Tax Act — E-15
trucker in a calendar year means a person whose gross revenue for the year is derived primarily from the business of providing carriage of goods by truck and who is not exempt for any period in the year from taxation under Part I of the Income Tax Act by reason of section 149 of that Act. ( camionneur )
Excise Tax Act — E-15 (a)
eligible ship means a ship that is a tug, ferry or passenger ship engaged in trade on an inland voyage and that (a) is not proceeding outside Canada other than to (i) a part that lies within the United States of any lake or river a part of which is included in the inland waters of Canada, or (ii) Lake Michigan; and (b) is not engaged in international trade. ( navire admissible )
Excise Tax Act — E-15 (a)
inland voyage means a voyage (other than a minor waters voyage) (a) on the inland waters of Canada, together with those parts that lie within the United States of any lake or river included in the inland waters of Canada; or (b) on Lake Michigan. ( voyage en eaux internes )
Excise Tax Act — E-15 (a)
inland waters of Canada means all the rivers, lakes and other navigable fresh waters within Canada, and includes the St. Lawrence River as far seaward as a straight line drawn (a) from Cap des Rosiers to West Point Anticosti Island; and (b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west. ( eaux internes du Canada )
Excise Tax Act — E-15
minor waters of Canada means all inland waters of Canada (other than Lake Ontario, Lake Erie, Lake Huron including Georgian Bay, Lake Superior and the St. Lawrence River east of a line drawn from Father Point to Point Orient) and includes all bays, inlets and harbours of or on those lakes or Georgian Bay. ( eaux secondaires du Canada )
Excise Tax Act — E-15
minor waters voyage means a voyage within the minor waters of Canada together with those parts that lie within the United States of any lake or river included in the minor waters of Canada. ( voyage en eaux secondaires )
Excise Tax Act — E-15 (a)
rebate period means the period (a) that begins on June 1, 2002 and that ends on December 31, 2002; (b) that begins on January 1, 2003 and that ends on December 31, 2003; or (c) that begins on January 1, 2004 and that ends on December 31, 2004. ( période de remise )
Excise Tax Act — E-15 (a)
(a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the period and was not paid before April 1, 2007, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from that day to the day on which the report is filed.
Excise Tax Act — E-15 69
ction (2) or (2.1) and prescribing the terms and conditions of the permits; (b) prescribing the records to be maintained and returns to be filed by farmers, fishermen, hunters, trappers or other persons holding sales tax bulk permits; (c) prescribing the times at which returns referred to in paragraph (b) are to be filed; (d) authorizing the cancellation of any sales tax bulk permit where any term or condition of that permit is not complied with or where any provision of this Act or the regulations applicable to the person holding the permit is not complied with; and (e) providing for a system of registration by the Minister of persons who regularly sell in bulk gasoline or diesel fuel to qualified farmers, qualified fishermen, qualified hunters, qualified trappers or qualified persons engaged in logging or mining, including, without limiting the generality of the foregoing, (i) the form and manner of applying for, and the procedure for granting, registration, (ii) the terms and conditions on which registration may be granted, and (iii) the authorization of the Minister to cancel any registration where any term or condition of the registration is not complied with or where any provision of this Act or the regulations applicable to the registered vendor is not complied with. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 69; R.S., 1985, c. 7 (2nd Supp.), ss. 24, 34, c. 42 (2nd Supp.), s. 9, c. 42 (3rd Supp.), s. 1, c. 12 (4th Supp.), s. 28; 1989, c. 22, s. 4; 1994, c. 41, s. 37
Excise Tax Act — E-15 (a)
in bulk , in respect of a sale of gasoline or diesel fuel, means (a) in a quantity of five hundred litres or more, where the gasoline or diesel fuel is delivered to the purchaser at a retail outlet of the vendor, and (b) in any quantity, in any other case; ( en vrac )
Excise Tax Act — E-15
logging means the felling, limbing, bucking and marking of trees, construction of logging roads, off-highway transportation of logs to a mill-pond or mill yard, log salvaging and reforestation, but does not include any production activity on logs after transportation to a mill-pond or mill yard; ( opérations forestières )
Excise Tax Act — E-15 (a)
mineral resource means (a) a base or precious metal deposit, (b) a coal deposit, or (c) a mineral deposit in respect of which (i) the Minister of Natural Resources has certified that the principal mineral extracted is an industrial mineral contained in a non-bedded deposit, (ii) the principal mineral extracted is sylvite, halite or gypsum, or (iii) the principal mineral extracted is silica that is extracted from sandstone or quartzite; ( ressource minérale )
Excise Tax Act — E-15
mining means the extracting of minerals from a mineral resource, the processing of ore, other than iron ore, from a mineral resource to the prime metal stage or its equivalent, the processing of iron ore from a mineral resource to the pellet stage or its equivalent and the restoration of strip-mined land to a usable condition, but does not include activities related to the exploration for or development of a mineral resource; ( opérations minières )
Excise Tax Act — E-15
qualified , in respect of a farmer, fisherman, hunter, trapper or other person, means a farmer, fisherman, hunter, trapper or person who holds a sales tax bulk permit issued under regulations made pursuant to subsection (10); ( admissible )
Excise Tax Act — E-15
registered vendor means a person who is registered under regulations made pursuant to subsection (10). ( vendeur enregistré )
Excise Tax Act — E-15 70
Drawback on certain goods 70 (1) On application, the Minister may, under regulations of the Governor in Council, grant a drawback of the tax imposed under Part III and paid on or in respect of (a) goods exported from Canada; (b) goods supplied as ships’ stores; (c) goods used for the equipment, repair or reconstruction of ships or aircraft; or (d) goods delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian waters. Specific sum (2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff . Drawback on imported goods (2.1) On application, the Minister of Public Safety and Emergency Preparedness may, under section 113 of the Customs Tariff , grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada. Application for drawback (3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe. Evidence (4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require. (5) [Repealed, 2002, c. 22, s. 381] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 70; R.S., 1985, c. 7 (2nd Supp.), ss. 25, 34, 75; 1991, c. 42, s. 4; 1993, c. 25, s. 62; 1995, c. 41, s. 114; 1996, c. 31, s. 81; 2002, c. 22, ss. 381, 429(F); 2005, c. 38, ss. 101, 145
Excise Tax Act — E-15 70.1
1990 (7) A refund of tax shall not be paid under any of sections 68.24 to 68.27 to a person (in this subsection referred to as the “organization”) unless (a) in the case of goods purchased by the organization, the organization acquired ownership or possession of the goods before 1991; or (b) in the case of goods acquired or used by another person for a purpose for which a refund of tax to the organization is provided for under that section, the other person acquired ownership or possession of the goods before 1991 and was not entitled to be paid a rebate in respect of the goods under section 120. Other goods acquired after 1990 (8) A refund of tax in respect of goods purchased or otherwise acquired by a person shall not be paid under any of sections 68.28 to 68.3 or 70 or any other enactment to the person unless the person acquired ownership or possession of the goods before 1991. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 3
Excise Tax Act — E-15
adjustment to the sale price of goods means the giving of a discount, allowance, rebate or other amount as a reduction in the sale price; ( redressement )
Excise Tax Act — E-15 (a)
other enactment means (a) a provision of an Act of Parliament, other than this Act, enacted before 1991, or (b) a provision of a regulation or order enacted under an Act of Parliament before 1991; ( autre texte )
Excise Tax Act — E-15 (a)
refund of tax means (a) a refund of that tax, or other payment calculated with reference to that tax, provided for under any of sections 68, 68.1, 68.17, 68.19, 68.2 or 68.23 to 68.3, (b) a drawback of that tax, or payment in lieu of a drawback of that tax, provided for under section 70, or (c) a refund, rebate, drawback or remission of that tax, or other payment in respect of or calculated with reference to that tax, provided for under any other enactment; ( remboursement )
Excise Tax Act — E-15
registrant has the meaning assigned by subsection 123(1); ( inscrit )
Excise Tax Act — E-15
tax means tax imposed under Part VI. ( taxe )
Excise Tax Act — E-15 71
Statutory recovery rights only 71 Except as provided in this or any other Act of Parliament, no person has a right of action against Her Majesty for the recovery of any moneys paid to Her Majesty that are taken into account by Her Majesty as taxes, penalties, interest or other sums under this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 71; R.S., 1985, c. 7 (2nd Supp.), ss. 26, 34
Excise Tax Act — E-15 72
Definition of application 72 (1) In this section, application means an application under any of sections 68 to 69. Form and contents of application (2) An application shall be made in the prescribed form and contain the prescribed information. Filing of application (3) An application shall be filed with the Minister in any manner that the Governor in Council may, by regulation, prescribe. Determination (4) On receipt of an application, the Minister shall, with all due dispatch, consider the application and determine the amount, if any, payable to the applicant. Minister not bound (5) In considering an application, the Minister is not bound by any application or information supplied by or on behalf of any person. Notice and payment (6) After considering an application, the Minister shall (a) send to the applicant a notice of determination in the prescribed form setting out (i) the date of the determination, (ii) the amount, if any, payable to the applicant, (iii) a brief explanation of the determination, where the Minister rejects the application in whole or in part, and (iv) the period within which an objection to the determination may be made under section 81.17; and (b) pay to the applicant the amount, if any, payable to him. Interest on payment (7) If an amount is paid to an applicant under subsection (6), the Minister shall pay interest at the prescribed rate to the applicant on the amount for the period beginning on the day that is 30 days after the day on which the application was received by the Minister and ending on the day on which the amount is paid. (8) [Repealed, 2003, c. 15, s. 98] Determination valid and binding (9) A determination under subsection (4), including a determination varied under section 81.17, subject to being varied or vacated on an objection or appeal under this Part and subject to an assessment, shall be deemed to be valid and binding notwithstanding any irregularity, informality, error, defect or omission therein or in any proceeding under this Act relating thereto. Irregularities (10) No determination under subsection (4) shall be varied or vacated on an appeal by reason only of an irregularity, informality, error, defect or omission by any person in the observance of any directory provision of this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 72; R.S., 1985, c. 7 (2nd Supp.), ss. 27, 34; 1994, c. 29, s. 8; 2001, c. 16, s. 30; 2003, c. 15, s. 98
Excise Tax Act — E-15 73
Deductions of tax, other than Part I tax, where no application 73 (1) Any person authorized pursuant to subsection (4) who files a return under section 20, 21.32 or 78 and to whom an amount would be payable under any of sections 68 to 68.153 or 68.17 to 69 if that person duly applied therefor on the day on which he files the return, in lieu of applying for that amount, may in that return report that amount and deduct it or any part thereof from the amount of any payment or remittance of tax, penalty, interest or other sum that is reported in that return. Deductions of Part I tax (2) Any person who makes a return under subsection 5(1) and to whom an amount would be payable under section 68 if the person duly applied therefor on the day on which that return is made, in lieu of applying for that amount, may in that return report that amount and deduct it or any part thereof from the amount of any payment of tax, penalty, interest or other sum that is reported in that return. Subsequent deductions (3) Where a person reports an amount in accordance with subsection (1) or (2) and does not deduct the whole amount in the return in which it is reported, the person may, in any subsequent return, report the amount not previously deducted under this section and deduct it or any part thereof from the amount of any payment or remittance of tax, penalty, interest or other sum that is reported in that subsequent return. Authorizations and terms (4) The Minister may, in writing, (a) authorize a specified person, a person of a specified class of persons or persons generally to make deductions under subsections (1) and (3) either generally or with respect to any transaction of a specified class of transactions; (b) amend an authorization made pursuant to paragraph (a) or suspend or revoke any such authorization either generally or with respect to a specified person or a person of a specified class of persons; and (c) specify the terms and conditions on which, and the manner in which, deductions may be made under subsection (1), (2) or (3). Presumption (5) Where a person deducts an amount under this section, (a) the person is deemed to have paid, on the day he filed or made the return in which the amount was deducted, an amount equal to that amount on account of his tax, penalty, interest or other sum payable under this Act in respect of the period for which the return was filed or made; and (b) the Minister is deemed to have paid, on that day, an amount equal to that amount to that person in accordance with section 72. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 73; R.S., 1985, c. 7 (2nd Supp.), ss. 28, 34, c. 12 (4th Supp.), s. 29
Excise Tax Act — E-15 73.1
73.1 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), ss. 29, 34
Excise Tax Act — E-15 74
Deductions of tax, other than Part I tax, where application 74 (1) In lieu of making a payment, other than a payment in respect of Part I, pursuant to an application under any of sections 68 to 68.11 or 68.17 to 69, the Minister may, on request of the applicant, authorize the applicant to deduct, on such terms and conditions and in such manner as the Minister may specify, the amount that would otherwise be paid to the applicant from the amount of any payment or remittance of tax, penalty, interest or other sum that is reported in a return under section 78 by the applicant. Notification of applicant (2) Where the Minister authorizes an applicant to make a deduction under subsection (1), the Minister shall notify the applicant to that effect in the notice of determination sent to the applicant. Interest on deduction (3) If a deduction is authorized under subsection (1), interest shall be authorized at the prescribed rate as a deduction in accordance with that subsection for the period beginning on the day that is 30 days after the day on which the application for the payment in respect of which the deduction was authorized was received by the Minister and ending on the day on which the notice of determination was sent. (4) [Repealed, 2003, c. 15, s. 99] Presumption (5) Where an applicant deducts an amount under this section, (a) the applicant is deemed to have paid, on the day he filed the return in which the amount was deducted, an amount equal to that amount on account of his tax, penalty, interest or other sum payable under this Act in respect of the period for which the return was filed; and (b) the Minister is deemed to have paid, on the day the notice of determination is sent to the applicant, an amount equal to that amount to the applicant in accordance with section 72. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 74; R.S., 1985, c. 7 (2nd Supp.), s. 34, c. 12 (4th Supp.), s. 30; 1997, c. 26, s. 69; 2001, c. 16, s. 31; 2003, c. 15, s. 99
Excise Tax Act — E-15 75
Recovery of deduction from licensee 75 (1) Where a licensee makes a deduction under section 73 or 74 in lieu of receiving a payment pursuant to section 68.15, subsection 68.15(3) applies, with such modifications as the circumstances require, with respect to the amount of the deduction as if it were a refunded amount within the meaning of that subsection. Recovery of deduction from licensed manufacturer (2) Where a licensed manufacturer makes a deduction under section 73 or 74 in lieu of receiving a payment pursuant to section 68.21, subsection 68.21(3) applies, with such modifications as the circumstances require, with respect to the amount of the deduction as if it were a refunded amount within the meaning of that subsection. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 75; R.S., 1985, c. 7 (2nd Supp.), ss. 30, 34
Excise Tax Act — E-15 75.1
75.1 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 31, 34 75.2 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 32, 34
Excise Tax Act — E-15
[NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 31, 34
Excise Tax Act — E-15
75.2 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 32, 34