GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 45.1
Deemed sale 45.1 For the purposes of this Part, a person who, pursuant to a contract for labour, manufactures or produces goods from any article or material supplied by another person, other than a licensed manufacturer, for delivery to that other person shall be deemed to have sold the goods, at a sale price equal to the charge made under the contract in respect of the goods, at the time they are delivered to that other person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 17
Excise Tax Act — E-15 46
Calculation of sale price and duty paid value 46 For the purpose of determining the consumption or sales tax payable under this Part, (a) in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount charged as price for or in respect of (i) the wrapper, package, box, bottle or other container in which the goods are contained, and (ii) any other goods contained in or attached to the wrapper, package, box, bottle or other container; (b) in calculating the duty paid value of imported goods that, when imported, are wrapped, packaged, put up in boxes or bottles or otherwise prepared for sale, there shall be added to the value of the goods as determined in the manner prescribed in this Part the value, similarly determined, of the wrapper, package, box, bottle or other container in which the goods are contained; and (c) in calculating the sale price of goods manufactured or produced in Canada, there may be excluded (i) any fees paid to the Government of Canada or the government of a province for the inspection, marking, stamping or certification thereof in respect of capacity, accuracy, standard or safety, if the fees are shown as separate items on the manufacturers’ sales invoices, and (ii) under such circumstances as the Governor in Council may, by regulation, prescribe, an amount representing (A) the cost of erection or installation of the goods incurred by the manufacturer or producer where the goods are sold at a price that includes erection or installation, or (B) the cost of transportation of the goods incurred by the manufacturer or producer in transporting the goods between premises of the manufacturer or producer in Canada, or in delivering the goods from the premises of the manufacturer or producer in Canada to the purchaser, where the goods are sold at a price that includes those costs of transportation, determined in such manner as the Governor in Council may, by regulation, prescribe. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 46; R.S., 1985, c. 12 (4th Supp.), s. 13
Excise Tax Act — E-15 47
Deemed manufacturer of photographic prints, etc. 47 Where a person has, in Canada, (a) processed exposed photographic film supplied by a customer to make a negative, transparency, photographic print or other photographic related good, (b) produced or manufactured a negative, transparency, photographic print or other photographic related good from any good supplied by a customer, or (c) sold a right to the processing, production or manufacture by him of goods described in paragraph (a) or (b), he shall, for the purposes of this Part, be deemed to be the producer or manufacturer of the negative, transparency, photographic print or other photographic related good, and the goods shall be deemed to be sold (d) in the case mentioned in paragraph (a) or (b), at the time the goods are delivered to the customer, and (e) in the case mentioned in paragraph (c), at the time the right is sold, and the charge made shall be deemed to be the sale price. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1980-81-82-83, c. 68, s. 8
Excise Tax Act — E-15 48
Application by manufacturer 48 (1) Any licensed manufacturer may make an application in writing to the Minister to be considered, for the purposes of this Act, as the manufacturer or producer of all other goods, in this section and section 49 referred to as “similar goods”, that the licensed manufacturer sells in conjunction with his sales of goods of his manufacture or production in Canada or that are of the same class as goods the licensed manufacturer manufactures or produces in Canada. Additional information (2) The Minister may at any time request an applicant under this section to supply additional information in respect of his application. Consideration of application (3) On receiving an application, the Minister shall decide whether to approve or reject the application and shall send to the applicant a notice in writing setting out his decision and, where the Minister approves the application, the date on and after which the approval is effective. Effect of approval (4) Subject to subsection 49(2), on and after the date set out in a notice of decision pursuant to subsection (3), the applicant shall be deemed to be the manufacturer or producer of all similar goods that the applicant sells and those goods shall be deemed to be (a) at the time the applicant acquires them, (i) for the purposes of this Part, partly manufactured goods, and (ii) for the purposes of Part III, goods described in paragraph 23(7)(a); and (b) thereafter, goods produced or manufactured in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 48; R.S., 1985, c. 15 (1st Supp.), s. 18, c. 12 (4th Supp.), s. 14; 2002, c. 22, s. 371
Excise Tax Act — E-15 49
Revocation of approval 49 (1) The Minister may at any time, and shall on request of the applicant, revoke any approval of an application given pursuant to subsection 48(3) and, where the Minister does so, he shall send to the applicant a notice in writing of the revocation setting out the date on and after which the revocation is effective. Effect of revocation (2) On and after the date set out in a notice of revocation pursuant to subsection (1), (a) subsection 48(4) ceases to apply to the applicant; and (b) all taxes imposed by this Act are payable, at the rate in force on that date, on any similar goods then in possession of the applicant that have been acquired free of tax by virtue of subsection 48(4) and shall be computed (i) on the duty paid value of the goods, if they were imported by the applicant, or (ii) on the price for which the goods were purchased by the applicant, if they were not imported by him, and the price shall include the amount of the excise duties on goods sold in bond. Presumption (2.1) For the purposes of subparagraph (2)(b)(ii), where an applicant has purchased goods from, or property in goods has otherwise been transferred to an applicant by, a person with whom the applicant was not dealing at arm’s length at the time of the purchase or transfer for no price or for a price that was less than the price (in this subsection referred to as the “reasonable price”) that would have been reasonable in the circumstances if the applicant and that person had been dealing at arm’s length at that time, the applicant shall be deemed to have purchased the goods at that time for a price equal to the reasonable price. Restriction on re-application (3) Where an application is rejected pursuant to subsection 48(3) or approval of an application is revoked pursuant to subsection (1), the applicant may not make an application under subsection 48(1) within two years after the date of the notice of decision or the date on and after which the revocation is effective, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 49; R.S., 1985, c. 12 (4th Supp.), s. 15
Excise Tax Act — E-15 50
 diesel fuel, on the volume appropriated, and (ii) in any other case, on the sale price that would have been reasonable in the circumstances if the fuel had been sold, at that time, to a person with whom the purchaser or importer was dealing at arm’s length. (9) [Repealed, 2002, c. 22, s. 372] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 50; R.S., 1985, c. 15 (1st Supp.), s. 19, c. 1 (2nd Supp.), s. 190, c. 7 (2nd Supp.), s. 16, c. 42 (2nd Supp.), ss. 4, 5, c. 12 (4th Supp.), s. 16; 1988, c. 65, s. 114; 1989, c. 22, s. 3; 2002, c. 22, s. 372
Excise Tax Act — E-15 51
Goods exempted 51 (1) The tax imposed by section 50 does not apply to the sale or importation of the goods mentioned in Schedule III, other than those goods mentioned in Part XIII of that Schedule that are sold to or imported by persons exempt from consumption or sales tax under subsection 54(2). Articles partially exempted (2) The tax imposed by section 50 shall be imposed only on fifty per cent of the sale price if manufactured in Canada or fifty per cent of the duty-paid value if imported, of metric retail scales having a maximum weighing capacity of one hundred kilograms and specifically designed for the weighing of goods in retail operations, when sold or imported before January 1, 1984. Idem (3) The tax imposed by section 50 on the sale price of mobile homes and modular building units shall be imposed on only fifty per cent of the sale price thereof. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 51; R.S., 1985, c. 7 (2nd Supp.), s. 18
Excise Tax Act — E-15 53
53 [Repealed, R.S., 1985, c. 15 (1st Supp.), s. 21] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 53; R.S., 1985, c. 15 (1st Supp.), s. 21
Excise Tax Act — E-15 54
Manufacturers’ licences 54 (1) Subject to this section, every manufacturer or producer shall apply for a licence for the purposes of this Part. Exemption (2) The Minister may grant a licence to any person applying therefor under subsection (1), but the Governor in Council, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, may make regulations exempting any class of small manufacturer or producer from payment of consumption or sales tax on goods manufactured or produced by persons who are members of the class and persons so exempted are not required to apply for a licence. Withdrawal of exemption (3) An exemption granted under subsection (2) may, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, be withdrawn by the Governor in Council at any time. Cancellation (4) The Minister may cancel a licence issued under this Part if, in his opinion, it is no longer required for the purposes of this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 31; 1976-77, c. 15, s. 9; 1980-81-82-83, c. 68, s. 13
Excise Tax Act — E-15 55
Licensed wholesaler or jobber 55 (1) A bona fide wholesaler or jobber may be granted a licence but, if a wholesaler was not in possession of a licence on September 1, 1938, no licence shall be issued to him unless he is engaged exclusively or mainly in the purchase and sale of lumber or unless fifty per cent of his sales for the three months immediately preceding his application were exempt from the sales tax under this Act. Duty free shops (2) A person who proposes to operate and sell goods exclusively at a duty free shop licensed as such under the Customs Act or who operates and sells goods exclusively at such a duty free shop shall be deemed, for the purposes of this section, to be a bona fide wholesaler or jobber, and the Minister may grant a licence to that person notwithstanding that he does not fulfil the requirements of subsection (1). Licensee to give security (3) A wholesaler or jobber applying for a licence under this section shall give security that the wholesaler or jobber and any person other than the wholesaler or jobber who acquires from or against him the right to sell any goods, whether as a result of the operation of law or of any transaction not taxable under this Act, shall keep adequate books or accounts for the purposes of this Act and shall render true returns of sales as required by this Act, or any regulations made under this Act, and pay any tax imposed by this Act on those sales. Amount of security (4) The security referred to in subsection (3) shall be for an amount of not more than twenty-five thousand dollars and not less than two thousand dollars. Bond (5) The security referred to in subsection (3) shall be by a bank or by bond of an incorporated guarantee company authorized to do business in Canada, acceptable to the Minister, or by deposit of bonds or other securities of or guaranteed by the Government of Canada. Form of bond (6) Where the security referred to in subsection (3) is by bond of a guarantee company, the bond shall be in form approved by the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 55; R.S., 1985, c. 1 (2nd Supp.), s. 191
Excise Tax Act — E-15 56
Cancellation of licence 56 (1) The licence of any wholesaler or jobber who contravenes any requirement of this Part shall be cancelled forthwith and the wholesaler or jobber shall not be granted a licence within a period of two years after the date of the cancellation. Idem (2) The licence of any person deemed by subsection 55(2) to be a bona fide wholesaler or jobber shall be cancelled forthwith if he ceases to operate and sell goods exclusively at a duty free shop licensed as such under the Customs Act , and on cancellation of the licence pursuant to this section, all taxes imposed by this Act are forthwith payable on all goods then in the possession of the licensee that have been purchased free of tax by virtue of the licence. Tax on cancellation (3) On the cancellation under subsection (1) of the licence granted to any licensed wholesaler, or if the licence is cancelled at the request of the licensee, or if any such licence expires and is not renewed by the licensee, all taxes imposed by this Act are forthwith payable on all goods then in the possession of the licensee that have been purchased free of tax by virtue of the licence, which taxes shall be paid at the rate in force when the licence is cancelled or expires and is not renewed and shall be computed in accordance with paragraph 50(1)(c) and Part III. Cancellation of bond (4) Notwithstanding that a bond of a guarantee company given under section 55 has been cancelled, the bond shall be deemed to remain in force in relation to all goods in the possession of the licensed wholesaler at the time of cancellation. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 56; R.S., 1985, c. 1 (2nd Supp.), s. 192; 1990, c. 45, s. 8; 2002, c. 22, s. 373
Excise Tax Act — E-15 57
Powers of Minister 57 (1) Notwithstanding anything in this Part, if it appears to the Minister that payment of the consumption or sales tax is being evaded by a licensed manufacturer or licensed wholesaler, the Minister may require that the consumption or sales tax shall be imposed, levied and collected on any material specified by the Minister sold to any licensed manufacturer or licensed wholesaler or to any class of licensed manufacturers or licensed wholesalers specified by the Minister, at the time of sale of the material when produced or manufactured in Canada, or prior to release under the Customs Act if the material is imported by the licensed manufacturer or licensed wholesaler. Deduction (2) A deduction may be made, in respect of the tax imposed, levied and collected on material referred to in subsection (1), on submission by the licensed manufacturer or licensed wholesaler of proof that the material has been used in the manufacture of an article that is subject to the consumption or sales tax and on which the tax has been paid. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 57; R.S., 1985, c. 1 (2nd Supp.), s. 193
Excise Tax Act — E-15 58
Deemed sale price 58 (1) Notwithstanding any other provision of this Act other than subsections 52(5) and (6), for the purposes of this Part and Part III, where goods that were manufactured or produced, or deemed to have been manufactured or produced, in Canada are sold or deemed to be sold, or the property therein is otherwise transferred, by the manufacturer or producer thereof to a person with whom the manufacturer or producer was not dealing at arm’s length at the earlier of the time the goods were delivered or property in the goods passed to that person for no sale price or for a sale price that is less than the sale price (in this subsection referred to as the “reasonable sale price”) that would have been reasonable in the circumstances if the manufacturer or producer and that person had been dealing at arm’s length at that time, the manufacturer or producer shall be deemed to have sold the goods at that time for the reasonable sale price. Idem (2) Notwithstanding any other provision of this Act, for the purposes of this Part and Part III, where a licensed wholesaler has purchased goods from, or property in goods has otherwise been transferred to a licensed wholesaler by, a person with whom the licensed wholesaler was not dealing at arm’s length at the earlier of the time the goods were delivered or property in the goods passed to the licensed wholesaler for no price or for a price that was less than the price (in this subsection referred to as the “reasonable price”) that would have been reasonable in the circumstances if the licensed wholesaler and that person had been dealing at arm’s length at that time and the goods were not imported by the licensed wholesaler, the licensed wholesaler shall be deemed to have purchased the goods at that time for a price equal to the reasonable price. Idem (3) Notwithstanding any other provision of this Act, for the purposes of this Part and Part III, where a person has purchased or imported goods as described in subsection 68.19(1) or for a use rendering the purchase or importation exempt from tax under Part III or this Part and that person, under circumstances rendering him liable to pay the tax imposed by Part III or this Part, sells the goods or is deemed to sell the goods, or the property therein is otherwise transferred, to another person with whom he was not dealing at arm’s length at the time of the sale or transfer for no sale price or for a sale price that is less than the sale price (in this subsection referred to as the “reasonable sale price”) that would have been reasonable in the circumstances if they had been dealing at arm’s length at that time, that person shall be deemed to have sold the goods at that time for the reasonable sale price. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 58; R.S., 1985, c. 12 (4th Supp.), s. 19
Excise Tax Act — E-15 58.1
Definitions 58.1 (1) In this Part, assessment means an assessment under subsection 81.1(1) and includes a variation of an assessment and a reassessment;  ( cotisation ) Board [Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52] Department [Repealed, 1999, c. 17, s. 149] Deputy Minister [Repealed, 1999, c. 17, s. 149] fiscal half-year means a fiscal half-year as determined under subsection 78(1.1). ( semestre d’exercice ) fiscal month means a fiscal month as determined under subsection 78(1);  ( mois d’exercice ) fiscal year of a person means the same period that is the person’s fiscal year under Part IX. ( exercice ) month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month; ( mois ) reporting period means a reporting period as determined under section 78.1. ( période de déclaration ) Tribunal means the Canadian International Trade Tribunal established by subsection 3(1) of the Canadian International Trade Tribunal Act .  ( Tribunal ) Same meaning (2) Words and expressions used in this Part in connection with a tax under any other Part have the same meaning as in that other Part unless the contrary intention appears. Remittance (3) Unless the contrary intention appears, any reference in this Part to “pay” or “payment”, in relation to taxes imposed under this Act, shall be construed as including, in relation to taxes imposed under Part II or II.2, a reference to “remit” or “remittance”, and other parts of speech and grammatical forms of those words shall be construed in a corresponding manner. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 15 (1st Supp.), s. 22, c. 7 (2nd Supp.), s. 20, c. 12 (4th Supp.), s. 20, c. 47 (4th Supp.), s. 52; 1992, c. 1, s. 65; 1994, c. 13, s. 7; 1999, c. 17, s. 149; 2003, c. 15, s. 95; 2010, c. 25, s. 127
Excise Tax Act — E-15
assessment means an assessment under subsection 81.1(1) and includes a variation of an assessment and a reassessment;  ( cotisation )
Excise Tax Act — E-15
Board [Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52]
Excise Tax Act — E-15
Department [Repealed, 1999, c. 17, s. 149]
Excise Tax Act — E-15
Deputy Minister [Repealed, 1999, c. 17, s. 149]
Excise Tax Act — E-15
fiscal half-year means a fiscal half-year as determined under subsection 78(1.1). ( semestre d’exercice )
Excise Tax Act — E-15
fiscal month means a fiscal month as determined under subsection 78(1);  ( mois d’exercice )
Excise Tax Act — E-15
fiscal year of a person means the same period that is the person’s fiscal year under Part IX. ( exercice )
Excise Tax Act — E-15 (a)
month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month; ( mois )
Excise Tax Act — E-15
reporting period means a reporting period as determined under section 78.1. ( période de déclaration )
Excise Tax Act — E-15
Tribunal means the Canadian International Trade Tribunal established by subsection 3(1) of the Canadian International Trade Tribunal Act .  ( Tribunal )
Excise Tax Act — E-15 60
Preparation and use of stamps 60 The Minister may direct the preparation and use of stamps for the purposes of this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 36
Excise Tax Act — E-15 61
Cancellation 61 In any case in which an adhesive stamp is required to be cancelled, and no other method of cancellation is prescribed, the stamp shall be deemed to be cancelled if lines or marks are drawn across or impressed thereon so as effectually to render the stamp incapable of being used for any other instrument. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 37
Excise Tax Act — E-15 62
Liability 62 Every person who, being required by or pursuant to this Act to affix or cancel stamps, fails to do so as required is liable to Her Majesty for the amount of stamps he should have affixed or cancelled and that amount is recoverable in the Federal Court, or in any other court of competent jurisdiction as a debt due to Her Majesty. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 38; R.S., c. 10(2nd Supp.), s. 64