GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 241
pplier carrying on a taxi business and an approval under subsection 240(3.1) in respect of the registration does not become effective on that day, the registration does not apply to any other commercial activity engaged in by the person in Canada throughout the period commencing on that day and ending on the earlier of the first day thereafter that the person ceases to be a small supplier and the day, specified in a notice issued under subsection 240(3.1) in respect of that registration or varied registration, as the case may be, from which the registration is to apply to all commercial activities engaged in by the person in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 101; 2012, c. 31, s. 83; 2014, c. 20, s. 47
Excise Tax Act — E-15 242
f the cancellation or variation and its effective date. Group registration — notice of cancellation (4) If the Minister cancels the registration of a group, (a) the Minister must notify in writing each member of the group and the person that is prescribed in respect of the group for the purposes of paragraph 240(1.3)(b) of the cancellation and its effective date; and (b) each member of the group is deemed, for the purposes of this Part, to no longer be registered under this Subdivision as of the effective date of the cancellation. Group registration — notice of removal (5) If the Minister removes a particular person from the registration of a group, (a) the Minister must notify in writing the particular person and the person that is prescribed in respect of the group for the purposes of paragraph 240(1.3)(b) of the removal and its effective date; and (b) the particular person is deemed, for the purposes of this Part, to no longer be registered under this Subdivision as of the effective date of the removal. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 102; 2010, c. 12, s. 74; 2012, c. 31, s. 84
Excise Tax Act — E-15 243
Determination of fiscal quarters 243 (1) For the purposes of this Part, the fiscal quarters in a fiscal year of a person shall be determined in accordance with the following rules: (a) there shall not be more than four fiscal quarters in the year; (b) the first fiscal quarter in the year shall begin on the first day of that year, and the last fiscal quarter in the year shall end on the last day of that year; (c) each fiscal quarter shall be shorter than one hundred and twenty days; and (d) except for the first and last fiscal quarters in the year, each fiscal quarter shall be longer than eighty-three days. Determination of fiscal months (2) For the purposes of this Part, the fiscal months in a fiscal year of a person shall be determined in accordance with the following rules: (a) the first fiscal month in each fiscal quarter in the year shall begin on the first day of that fiscal quarter, and the last fiscal month in each fiscal quarter shall end on the last day of that fiscal quarter; (b) each fiscal month shall be shorter than thirty-six days except that the Minister may, on request in writing made in prescribed form containing prescribed information and filed with the Minister in prescribed manner, allow the person to have one fiscal month that is longer than thirty-five days in a fiscal quarter; and (c) each fiscal month shall be longer than twenty-seven days unless (i) that fiscal month is the first or last fiscal month in a fiscal quarter, or (ii) the Minister, on request in writing made in prescribed form containing prescribed information and filed with the Minister in prescribed manner, allows the person to have that fiscal month shorter than twenty-eight days. Notice by registrant (3) Where a person is a registrant at any time in a fiscal year of the person, the person shall specify the first and last day of each of the fiscal quarters and fiscal months in the year in prescribed form containing prescribed information and filed with the Minister in prescribed manner on or before the day that is (a) where the person becomes a registrant in that fiscal year, the later of (i) the day the person files an application for registration under section 240 or, where the person was required under subsection 240(2.1) to file that application on or before an earlier day, that earlier day, and (ii) the effective date of the registration; and (b) in any other case, the first day of that fiscal year. Determination by Minister (4) Where a person fails to determine the fiscal quarters or fiscal months in a fiscal year of the person in accordance with subsection (1) or (2), or fails to satisfy the requirements of subsection (3), for the purposes of this Part, the Minister may determine those fiscal quarters or fiscal months and shall notify the person in writing of the determination. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 103
Excise Tax Act — E-15 244
Election for fiscal year 244 (1) Where the taxation year of a person is not a calendar year, the person may elect to have fiscal years that are calendar years, effective on the first day of a calendar year. Idem (2) Where the taxation year of an individual or a trust is not a period that is, for the purposes of the Income Tax Act , the fiscal period of a business carried on by the individual or trust, or by a partnership of which the individual or trust is a member, the individual or trust may elect to have the fiscal year of the individual or trust be that fiscal period, effective on the first day of one of those fiscal periods. Revocation of election (3) A person who has made an election under this section may revoke the election, effective on the first day of a taxation year of the person that begins more than one year after the day the election became effective. Form and contents of election, etc. (4) An election made under this section or a revocation of an election made under this section shall (a) be made in prescribed form containing prescribed information; (b) specify the day the election or revocation is to become effective; and (c) be filed with the Minister not later than the day the election or revocation is to become effective. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 104
Excise Tax Act — E-15 245
Reporting period of non-registrant 245 (1) Subject to section 251, the reporting period of a person who is not a registrant is a calendar month. Reporting period of registrant (2) Subject to subsection 248(3) and sections 251, 265 to 267 and 322.1, the reporting period of a registrant at a particular time in a fiscal year of the registrant is (a) where (i) the registrant has made an election under section 248 that is effective at that time, (ii) the registrant has not made an election under section 246 or 247 that is effective at that time, an election under section 248 by the registrant would be effective at that time if the registrant had made such an election at the beginning of the fiscal year of the registrant that includes that time and, except where the reporting period of the registrant that includes that time is deemed under subsection 251(1) or any of sections 265 to 267 to be a separate reporting period, the last reporting period of the registrant ending before that time was a fiscal year of the registrant, (iii) the registrant is a charity and has not made an election under section 246 or 247 that is effective at that time, or (iv) the registrant is a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) and has not made an election under section 246 or 247 that is effective at that time, the fiscal year of the registrant that includes that time; (b) where (i) the threshold amount of the registrant for the fiscal year or fiscal quarter of the registrant that includes that time exceeds $6,000,000 and the registrant is neither a listed financial institution described in any of subparagraphs 149(1)(a)(i) to (x) nor a charity, (ii) the last reporting period of the registrant ending before that time was the fiscal month of the registrant and the registrant has not made an election under section 247 or 248 that is effective at that time, or (iii) the registrant has made an election under section 246 that is effective at that time, the fiscal month of the registrant that includes that time; and (c) in all other cases, the fiscal quarter of the registrant that includes that time. (d) [Repealed, 1997, c. 10, s. 55] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 105; 1994, c. 9, s. 17; 1997, c. 10, s. 55; 2000, c. 14, s. 35
Excise Tax Act — E-15 246
Election for fiscal months 246 (1) Any person may make an election to have reporting periods that are fiscal months of the person, to take effect (a) where the person is a registrant, on the first day of a fiscal year of the person; or (b) on the day the person becomes a registrant. Idem (2) Where a person has made an election under section 248 and the election ceases to have effect on the beginning of a fiscal quarter of the person specified in paragraph 248(2)(b), the person may make an election, to take effect on the first day of that fiscal quarter, to have reporting periods that are fiscal months of the person. Duration of election (3) An election made under this section by a person is to remain in effect until the earlier of (a) the beginning of the day on which an election by the person under section 247 or 248 takes effect, and (b) the day on which a revocation of the election by the person under subsection (4) becomes effective. Revocation of election (4) A listed financial institution that has made an election under this section may revoke the election, effective on the first day of a fiscal year of the financial institution, by filing in prescribed manner with the Minister a notice of revocation in prescribed form containing prescribed information not later than the day on which the revocation is to become effective or any later day that the Minister may allow. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 2012, c. 31, s. 86
Excise Tax Act — E-15 247
Election for fiscal quarters 247 (1) A person that is a charity on the first day of a fiscal year of the person or whose threshold amount for a fiscal year does not exceed $6,000,000 may make an election to have reporting periods that are fiscal quarters of the person, to take effect (a) where the person is a registrant on the first day of that fiscal year, that day; or (b) on the day in that fiscal year that the person becomes a registrant. Duration of election (2) An election made under this section by a person shall remain in effect until the earliest of (a) the beginning of the day an election by the person under section 246 or 248 takes effect, (b) where the person is not a charity, the beginning of the first fiscal quarter of the person for which the threshold amount of the person exceeds $6,000,000, (c) where the person is not a charity, the beginning of the first fiscal year of the person for which the threshold amount of the person exceeds $6,000,000, and (d) the day on which a revocation of the election by the person under subsection (3) becomes effective. Revocation of election (3) A listed financial institution that has made an election under this section may revoke the election, effective on the first day of a fiscal year of the financial institution, by filing in prescribed manner with the Minister a notice of revocation in prescribed form containing prescribed information not later than the day on which the revocation is to become effective or any later day that the Minister may allow. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 56; 2012, c. 31, s. 87
Excise Tax Act — E-15 248
Election for fiscal years 248 (1) A registrant that is a charity on the first day of a fiscal year of the registrant or whose threshold amount for a fiscal year does not exceed $1,500,000 may make an election to have reporting periods that are fiscal years of the registrant, to take effect on the first day of that fiscal year. Duration of election (2) An election made under this section by a person shall remain in effect until the earliest of (a) the beginning of the day an election by the person under section 246 or 247 takes effect, (b) if the person is not a charity and the threshold amount of the person for the second or third fiscal quarter of the person in a fiscal year of the person exceeds $1,500,000, the beginning of the first fiscal quarter of the person for which the threshold amount exceeds that amount, and (c) if the person is not a charity and the threshold amount of the person for a fiscal year of the person exceeds $1,500,000, the beginning of that fiscal year. New reporting period (3) For the purposes of this Part, if a person ceases to have reporting periods that are fiscal years with effect from the beginning of a fiscal month in a fiscal year of the person and that fiscal month is not the first fiscal month in that fiscal year, the period beginning on the first day of that fiscal year and ending immediately before the beginning of that fiscal month is deemed to be a reporting period of the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1994, c. 9, s. 18; 1997, c. 10, s. 57; 2000, c. 30, s. 66; 2007, c. 35, s. 6
Excise Tax Act — E-15 250
Form and filing of election 250 An election made under section 246, 247 or 248 by a person shall (a) be made in prescribed form containing prescribed information; (b) be filed with the Minister in prescribed manner; (c) specify the first fiscal year in respect of which it applies; and (d) be filed (i) where the election is to take effect on the day the person becomes a registrant, at the time the person applies to be registered under this Part or, where the effective date of the person’s registration is after that time, at any time between that time and that effective date, (ii) where the election is made under section 248 and the reporting period of the person ending immediately before the day the election is to take effect is a fiscal quarter of the person, within three months after that day, and (iii) in all other cases, within two months after the day the election is to take effect. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 251
On becoming registrant 251 (1) For the purposes of this Part, where a person becomes a registrant on a particular day, (a) the period beginning on the first day of the calendar month that includes the particular day and ending on the day immediately preceding the particular day, and (b) the period beginning on the particular day and ending on the last day of the reporting period of the person, otherwise determined under subsection 245(2), that includes the particular day, shall each be deemed to be a separate reporting period of the person. On ceasing to be registrant (2) For the purposes of this Part, where a person ceases to be a registrant on a particular day, (a) the period beginning on the first day of the reporting period of the person, otherwise determined under subsection 245(2), that includes the particular day and ending on the day immediately preceding the particular day, and (b) the period beginning on the particular day and ending on the last day of the calendar month that includes the particular day, shall each be deemed to be a separate reporting period of the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 252
Non-resident rebate in respect of exported goods 252 (1) If a non-resident person is the recipient of a supply of tangible personal property acquired by the person for use primarily outside Canada, the person is not a consumer of the property, the property is not (a) excisable goods, or (b) [Repealed, 2002, c. 22, s. 389] (c) gasoline, diesel fuel or other motive fuel, other than such fuel that (i) is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk, and (ii) is for use otherwise than in the vehicle in which or with which it is being transported, (d) [Repealed, 1997, c. 10, s. 58] and the person exports the property within sixty days after it is delivered to the person, the Minister shall, subject to section 252.2, pay a rebate to the person equal to the tax paid by the person in respect of the supply. Rebate for artistic works produced for export (2) Where a non-resident person who is not a registrant (a) acquires particular property or a particular service (other than a service of storing or shipping property) for consumption or use exclusively in the manufacture or production of an original literary, musical, artistic, motion picture or other work in which copyright protection subsists and copies, if any, of that work, (b) is not a consumer of the particular property or service, and (c) is manufacturing or producing the work and all copies of it for export by the non-resident person, the Minister shall, subject to subsection (3) and section 252.2, pay a rebate to the non-resident person equal to the tax paid by the non-resident person in respect of the acquisition of the particular property or service. Assignment of rebate (3) Where the recipient of a supply assigns, in prescribed form containing prescribed information, to the supplier the right to a rebate under subsection (2) to which the recipient would be entitled in respect of the supply if the recipient paid the tax in respect of the supply and satisfied the conditions of section 252.2, and the supplier pays to, or credits in favour of, the recipient the amount of that tax, (a) the supplier may claim a deduction under subsection 234(2) in respect of the supply equal to that amount; and (b) the recipient is not entitled to any rebate, refund or remission of tax in respect of the supply. (4) to (6) [Repealed, 1993, c. 27, s. 107] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 107; 1997, c. 10, s. 58; 2002, c. 22, s. 389; 2007, c. 29, s. 46
Excise Tax Act — E-15 252.1
252.1 [Repealed, 2017, c. 20, s. 37] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 107; 1997, c. 10, s. 59; 2000, c. 30, s. 68; 2007, c. 18, s. 34(F), c. 29, s. 47; 2017, c. 20, s. 37
Excise Tax Act — E-15 252.2
Restriction 252.2 A rebate shall not be paid under section 252 to a person unless (a) the person files an application for the rebate within one year after (i) in the case of a rebate under subsection 252(1), the day the person exports the property to which the rebate relates, and (ii) in the case of a rebate under subsection 252(2), the day the tax to which the rebate relates became payable; (iii) [Repealed, 2017, c. 20, s. 38] (b) and (c) [Repealed, 2000, c. 30, s. 69] (d) at the time the application is made, the person is non-resident; (d.1) in the case of a rebate under subsection 252(1), the rebate is substantiated by a receipt for an amount that includes consideration, totalling at least $50, for taxable supplies (other than zero-rated supplies) in respect of which the person is otherwise eligible for a rebate under that subsection; and (e) the total of all amounts, each of which is consideration for a taxable supply (other than a zero-rated supply) in respect of which the rebate application is made, is at least $200. (f) [Repealed, 2007, c. 29, s. 48] (g) [Repealed, 2017, c. 20, s. 38] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 107; 1997, c. 10, s. 60; 2000, c. 30, s. 69; 2007, c. 18, s. 35(F), c. 29, s. 48; 2017, c. 20, s. 38
Excise Tax Act — E-15 252.3
Rebate for non-resident exhibitors 252.3 Where a non-resident person who is not registered under Subdivision D of Division V is the recipient of a supply by way of lease, licence or similar arrangement of real property that is acquired by the person exclusively for use as a site for the promotion, at a convention, of property or services supplied by, or a business of, the person, the Minister shall, on the application of the person filed within one year after the day the convention ends, pay to the person (a) a rebate equal to the tax paid by the person in respect of that supply; and (b) a rebate equal to the tax paid by the person in respect of a supply to the person of related convention supplies in respect of the convention. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 107