GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 179
Overpayment of refunds, etc. 179 (1) If an amount is paid to, or applied to a liability of, a person as a refund or other payment under this Act and the person is not entitled to the amount or the amount paid or applied exceeds the refund or other payment to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, payment or excess on the day the amount is paid to, or applied to a liability of, the person. Effect of reduction of refund, etc. (2) For the purposes of subsection (1), if a refund or other payment has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 177, reduced the amount of any other refund or other payment to which the person would, but for the payment of the excess, be entitled, the person is deemed to have paid the amount of the reduction to the Receiver General.
Excise Act, 2001 — E-14.1 180
No refund — exportation 180 Subject to this Act, the duty paid on any tobacco product, cannabis product, vaping product or alcohol entered into the duty-paid market shall not be refunded on the exportation of the tobacco product, cannabis product, vaping product or alcohol. 2002, c. 22, s. 180; 2018, c. 12, s. 75 2022, c. 10, s. 61
Excise Act, 2001 — E-14.1 181
Refund of duty  — destroyed tobacco products 181 (1) The Minister may refund to a tobacco licensee the duty paid on a tobacco product that is re-worked or destroyed by the tobacco licensee in accordance with section 41 if the licensee applies for the refund within two years after the tobacco product is re-worked or destroyed. Refund of inventory tax  — destroyed domestic cigarettes (2) The Minister may refund to a tobacco licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, if (a) the licensee provides evidence satisfactory to the Minister that the cigarettes were manufactured in Canada, that they were re-worked or destroyed by the licensee in accordance with section 41 and that either (i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, or (ii) the cigarettes were taxed cigarettes of a particular person that is not the licensee, the tax was paid by that particular person and an amount equal to the tax was paid by the licensee to that particular person on account of that tax; and (b) the licensee applies for the refund within two years after the taxed cigarettes are re-worked or destroyed. Refund of inventory tax — destroyed imported cigarettes (3) The Minister may refund to a particular person the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, other than cigarettes in respect of which duty has been imposed under section 53, if (a) the particular person provides evidence satisfactory to the Minister that the cigarettes were imported by the particular person, that they were destroyed by the particular person in accordance with the Customs Act or the Customs Tariff and that either (i) the cigarettes were taxed cigarettes of the particular person and the tax was paid by the particular person, or (ii) the cigarettes were taxed cigarettes of another person that is not the particular person, the tax was paid by the other person and an amount equal to the tax was paid by the particular person to the other person on account of that tax; and (b) the particular person applies for the refund within two years after the taxed cigarettes are destroyed. 2002, c. 22, s. 181; 2014, c. 39, s. 100
Excise Act, 2001 — E-14.1 181.1
Refund of duty — destroyed imported tobacco 181.1 (1) The Minister may refund to a duty free shop licensee the duty under section 53 that was paid on imported manufactured tobacco that is destroyed by the licensee in accordance with the Customs Act if the licensee applies for the refund within two years after the tobacco is destroyed. Refund of inventory tax — destroyed imported cigarettes (2) The Minister may refund to a duty free shop licensee the tax imposed and payable under Part 3.1 on taxed cigarettes, as defined in section 58.1, of the licensee in respect of which duty has been imposed under section 53, if (a) the licensee provides evidence satisfactory to the Minister that (i) the cigarettes were taxed cigarettes of the licensee and the tax was paid by the licensee, and (ii) the cigarettes were destroyed by the licensee in accordance with the Customs Act ; and (b) the licensee applies for the refund within two years after the cigarettes are destroyed. 2007, c. 18, s. 110; 2014, c. 39, s. 101
Excise Act, 2001 — E-14.1 182
Refund of tax to importer if foreign taxes paid 182 (1) The Minister may refund, to a person who has imported into a foreign country a tobacco product (as defined in section 55) that was manufactured in Canada and exported by the tobacco licensee who manufactured it to the foreign country in accordance with paragraph 50(4)(a), an amount determined in accordance with subsection (2) in respect of the product if (a) the person provides evidence satisfactory to the Minister that (i) all taxes and duties imposed on the product under the laws of the foreign country having national application have been paid, and (ii) the container containing the product has printed on it or affixed to it tobacco markings; and (b) the person applies to the Minister for the refund within two years after the product was exported to the foreign country. Determination of refund (2) The amount of the refund under subsection (1) is equal to the lesser of (a) the total of the taxes and duties referred to in subparagraph (1)(a)(i) that are paid in respect of the tobacco product, and (b) the amount of the special duty imposed under paragraph 56(1)(a) in respect of the product that is paid by the tobacco licensee who manufactured it. Overpayment of refund or interest (3) If an amount has been paid to a person as a refund in respect of a tobacco product exported by the tobacco licensee who manufactured it or as interest in respect of such a refund and a special duty under paragraph 56(1)(b) was imposed in respect of the product, the amount is deemed to be duty payable under this Act by the licensee that became payable during the fiscal month of the licensee in which the amount was paid to the person. Refund of special duty to tobacco licensee if foreign taxes paid (4) If a refund under subsection (1) has been paid in respect of an exported tobacco product, the Minister may refund to the tobacco licensee who manufactured the product the amount, if any, by which the special duty imposed under paragraph 56(1)(a) in respect of the product and paid by the licensee exceeds the amount of the refund under subsection (1) if the licensee applies to the Minister for the refund under this subsection within two years after the product was exported.
Excise Act, 2001 — E-14.1 183
Refund of special duty to duty free shop licensee 183 (1) If a duty free shop licensee who holds a licence issued under section 22 sells, in accordance with the Customs Act , imported manufactured tobacco to an individual who is not a resident of Canada and who is about to depart Canada, the Minister may refund to the licensee the special duty paid under section 53 in respect of that portion of the total quantity of the tobacco exported by the individual on their departure that does not exceed (a) in the case of cigarettes, 200 cigarettes; (b) in the case of tobacco sticks, 200 sticks; and (c) in the case of manufactured tobacco other than cigarettes and tobacco sticks, 200 g. Application (2) No refund shall be paid to a duty free shop licensee in respect of a sale of imported manufactured tobacco unless the licensee applies to the Minister for the refund within two years after the sale.
Excise Act, 2001 — E-14.1 184
Payment if bad debt 184 (1) If an ad valorem duty under section 43 has been paid by a tobacco licensee in respect of an arm’s length sale of cigars and the licensee has established that any debt owing to the licensee in respect of the sale has become in whole or in part a bad debt and has accordingly written off all or part of the debt as a bad debt in the licensee’s books of account, an amount equal to the proportion of the amount of that duty that the amount of the debt written off is of the price for which the cigars were sold may, subject to this Act, be paid to that licensee if the licensee applies for a refund of the amount within two years after the end of the licensee’s fiscal month during which the debt was so written off. Recovery of payment (2) If a tobacco licensee recovers all or any part of a debt in respect of which an amount is paid to the licensee under subsection (1) (in this subsection referred to as the “refunded amount”), that licensee shall immediately pay to the Receiver General an amount equal to the proportion of the refunded amount that the amount of the debt so recovered is of the amount of the debt written off in respect of which the refunded amount was paid. Definition of arm’s length sale (3) In this section, arm’s length sale in respect of cigars means a sale of cigars by a tobacco licensee to a person with whom the licensee is dealing at arm’s length at the time of the sale.
Excise Act, 2001 — E-14.1 185
Refund — imported bulk spirits 185 (1) If imported bulk spirits on which special duty has been paid are returned by a licensed user to the spirits licensee who supplied them to the licensed user, the Minister may refund the duty to the spirits licensee who paid the duty if the licensee applies for the refund within two years after the spirits are returned. Refund — packaged imported spirits (2) If imported spirits that are packaged and on which special duty has been paid are returned under prescribed conditions by a licensed user to the excise warehouse of the excise warehouse licensee who supplied them to the licensed user, the Minister may refund the duty to the excise warehouse licensee who paid the duty if the excise warehouse licensee applies for the refund within two years after the spirits are returned.
Excise Act, 2001 — E-14.1 186
Refund — alcohol returned to warehouse 186 If packaged alcohol that has been removed from the excise warehouse of an excise warehouse licensee for entry into the duty-paid market is returned in accordance with section 152 to the warehouse, the Minister may refund to the licensee the duty paid on the alcohol if the licensee applies for the refund within two years after the alcohol is returned.
Excise Act, 2001 — E-14.1 187
Refund — alcohol in special container 187 If a marked special container of alcohol is returned to the excise warehouse licensee who paid duty on the alcohol, the Minister may refund to the licensee the duty on the alcohol remaining in the container when it is returned if the licensee (a) destroys the alcohol in the manner approved by the Minister; and (b) applies for the refund within two years after the container is returned.
Excise Act, 2001 — E-14.1 187.1
Refund of duty — destroyed cannabis 187.1 The Minister may refund to a cannabis licensee the duty paid on a cannabis product that is re-worked or destroyed by the cannabis licensee in accordance with section 158.16 if the cannabis licensee applies for the refund within two years after the cannabis product is re-worked or destroyed. 2018, c. 12, s. 76
Excise Act, 2001 — E-14.1 187.2
Refund of duty — destroyed vaping product 187.2 The Minister may refund to a vaping product licensee the duty paid on a vaping product that is re-worked or destroyed by the licensee in accordance with section 158.53 if the licensee applies for the refund within two years after the vaping product is re-worked or destroyed. 2022, c. 10, s. 62
Excise Act, 2001 — E-14.1 188
or the period, and (b) all amounts paid to the person under this Act as a refund for the period. 2002, c. 22, s. 188; 2005, c. 38, ss. 95, 145; 2006, c. 4, s. 117; 2007, c. 18, s. 111; 2010, c. 25, s. 116 2022, c. 5, s. 32 2022, c. 5, s. 33 2022, c. 10, s. 164 2022, c. 10, s. 173 2024, c. 15, s. 119 2024, c. 17, s. 103 2024, c. 17, s. 111 2026, c. 3, s. 149
Excise Act, 2001 — E-14.1 189
Assessment of refund 189 (1) On receipt of an application made by a person for a refund under this Act, the Minister shall, without delay, consider the application and assess the amount of the refund, if any, payable to the person. Reassessment (2) The Minister may reassess or make an additional assessment of the amount of a refund despite any previous assessment of the amount of the refund. Payment (3) If on assessment under this section the Minister determines that a refund is payable to a person, the Minister shall pay the refund to the person. Restriction (4) A refund shall not be paid until the person has filed with the Minister or the Minister of Public Safety and Emergency Preparedness all returns and other records of which the Minister has knowledge and that are required to be filed under this Act, the Excise Act , the Excise Tax Act , the Customs Act , the Income Tax Act , the Air Travellers Security Charge Act , the Underused Housing Tax Act , the Select Luxury Items Tax Act and the Global Minimum Tax Act . Interest (5) If a refund is paid to a person, the Minister shall pay interest at the prescribed rate to the person on the refund for the period beginning on the day that is 30 days after the day on which the application for the refund is filed with the Minister and ending on the day on which the refund is paid. 2002, c. 22, s. 189; 2005, c. 38, ss. 96, 145; 2006, c. 4, s. 118; 2007, c. 18, s. 112 2022, c. 5, s. 34 2022, c. 10, s. 165 2022, c. 10, s. 173 2024, c. 15, s. 120 2024, c. 17, s. 104 2024, c. 17, s. 111 2026, c. 3, s. 150
Excise Act, 2001 — E-14.1 190
No assessment for penalty 190 No assessment shall be made for any penalty imposed under section 254.
Excise Act, 2001 — E-14.1 191
 adduce without the leave of the court; and (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced. Limitation (7.1) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (7) in support of a particular assessment of the person, the Minister shall not reassess for an amount that is greater than the total amount of the particular assessment. Exception (7.2) Subsection (7.1) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Act at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Act were read without reference to subsection (7). Waiver (8) Any person may, within the time otherwise limited by subsection (1) or (2) for an assessment, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form and manner specifying the matter in respect of which the person waives the application of that subsection. Revoking waiver (9) Any person who files a waiver under subsection (8) may revoke it on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. 2002, c. 22, s. 191; 2010, c. 25, s. 117; 2016, c. 12, s. 100
Excise Act, 2001 — E-14.1 192
Minister not bound 192 (1) The Minister is not bound by any return, application or information provided by or on behalf of a person and may make an assessment despite any return, application or information provided or not provided. Liability not affected (2) Liability to pay any duty, interest or other amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Binding effect — unincorporated body (3) If a person (referred to in this subsection as the “body”) that is not an individual or a corporation is assessed in respect of any matter, (a) the assessment is not invalid only because one or more other persons (each of which is referred to in this subsection as a “representative”) who are liable for obligations of the body did not receive a notice of the assessment; (b) the assessment is binding on each representative of the body, subject to a reassessment of the body and the rights of the body to object to or appeal from the assessment under this Act; and (c) an assessment of a representative in respect of the same matter is binding on the representative, subject only to a reassessment of the representative and the rights of the representative to object to or appeal from the assessment of the representative under this Act on the grounds that the representative is not a person who is liable to pay an amount to which the assessment of the body relates, the body has been reassessed in respect of that matter or the assessment of the body in respect of that matter has been vacated. Assessment deemed valid (4) Subject to being reassessed or vacated as a result of an objection or appeal under this Act, an assessment is deemed to be valid and binding despite any error, defect or omission in the assessment or in any proceeding under this Act relating to it. Irregularities (5) An appeal from an assessment shall not be allowed by reason only of an irregularity, informality, omission or error on the part of any person in the observation of a directory provision of this Act.
Excise Act, 2001 — E-14.1 193
Notice of assessment 193 (1) After making an assessment, the Minister shall send to the person assessed a notice of the assessment. Scope of notice (2) A notice of assessment may include assessments in respect of any number or combination of reporting periods, refunds or amounts payable under this Act. 2002, c. 22, s. 193; 2010, c. 25, s. 118
Excise Act, 2001 — E-14.1 194
Assessment payable 194 Any amount assessed by the Minister is payable by the person assessed as of the date of the assessment.
Excise Act, 2001 — E-14.1 196
Extension of time by Minister 196 (1) If no objection to an assessment is filed under section 195 within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application. Contents of application (2) An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so. How application made (3) An application must be made by delivering or mailing to the Chief of Appeals in a Tax Services Office or Taxation Centre of the Agency the application accompanied by a copy of the notice of objection. Defect in application (4) The Minister may accept an application even though it was not made in accordance with subsection (3). Duties of Minister (5) On receipt of an application, the Minister shall, without delay, consider the application and grant or refuse it, and shall notify the person of the decision by registered or certified mail. Date of objection if application granted (6) If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister. Conditions — grant of application (7) No application shall be granted under this section unless (a) the application is made within one year after the expiry of the time limited under this Act for objecting; and (b) the person demonstrates that (i) within the time limited under this Act for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted it to be made. 2002, c. 22, s. 196; 2007, c. 18, s. 113
Excise Act, 2001 — E-14.1 197
Extension of time by Tax Court 197 (1) A person who has made an application under section 196 may apply to the Tax Court to have the application granted after either (a) the Minister has refused the application; or (b) 90 days have elapsed after the application was made and the Minister has not notified the person of the Minister’s decision. When application may not be made (2) No application may be made after the expiry of 30 days after the decision referred to in subsection 196(5) was mailed to the person. How application made (3) An application must be made by filing in the Registry of the Tax Court, in accordance with the Tax Court of Canada Act , three copies of the documents delivered or mailed under subsection 196(3). Copy to the Commissioner (4) The Tax Court must send a copy of the application to the Commissioner. Powers of Court (5) The Tax Court may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order. When application to be granted (6) No application shall be granted under this section unless (a) the application under subsection 196(1) was made within one year after the expiry of the time limited under this Act for objecting; and (b) the person demonstrates that (i) within the time limited under this Act for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a bona fide intention to object to the assessment, (ii) given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application under subsection 196(1) was made as soon as circumstances permitted it to be made. 2002, c. 22, s. 197; 2007, c. 18, s. 114
Excise Act, 2001 — E-14.1 198
Appeal to Tax Court 198 (1) Subject to subsection (2), a person who has filed a notice of objection to an assessment may appeal to the Tax Court to have the assessment vacated or a reassessment made after (a) the Minister has confirmed the assessment or has reassessed; or (b) 180 days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. No appeal (2) No appeal under subsection (1) may be instituted after the expiry of 90 days after notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 195(10). Amendment of appeal (3) The Tax Court may, on any terms that it sees fit, authorize a person who has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal.