GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Select Luxury Items Tax Act — S-8.35 93
Assessment of rebate 93 (1) On receipt of an application made by a person for a rebate under this Act, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person. Reassessment (2) The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate. Assessment of overpayment of rebate (3) The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 58 despite any previous assessment of the amount. Payment (4) If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person. Interest (5) If a rebate under this section is paid to a person, the Minister must pay interest at the specified rate to the person on the rebate for the period beginning on the day that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid.
Select Luxury Items Tax Act — S-8.35 94
Restriction on payment by Minister 94 An amount under section 92 or 93 is not to be paid to a person by the Minister at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act , the Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , Part 1 of the Greenhouse Gas Pollution Pricing Act , the Underused Housing Tax Act and the Global Minimum Tax Act have been filed with the Minister. 2022, c. 10, s. 135 “94” 2024, c. 15, s. 127 2024, c. 17, s. 110 2024, c. 17, s. 111 2026, c. 3, s. 156
Select Luxury Items Tax Act — S-8.35 95
Notice of assessment 95 (1) After making an assessment under this Act, the Minister must send to the person assessed a notice of the assessment. Payment of remainder (2) If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment.
Select Luxury Items Tax Act — S-8.35 96
t reference to subsection (7). Exception — waiver (10) An assessment in respect of any matter specified in a waiver filed under subsection (11) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (12), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect. Filing of waiver (11) 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 specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revocation of waiver (12) Any person that has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for 180 days after the day on which the notice is filed.
Select Luxury Items Tax Act — S-8.35 97
Objection to assessment 97 (1) Any person that has been assessed and that objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts. Issue to be decided (2) A notice of objection must (a) reasonably describe each issue to be decided; (b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and (c) provide the facts and reasons relied on by the person in respect of each issue. Late compliance (3) Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the day on which the request is made, the person submits the information in writing to the Minister. Limitation on objections (4) Despite subsection (1), if a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue (a) only if the person complied with subsection (2) in the notice with respect to that issue; and (b) only with respect to the relief sought in respect of that issue as specified by the person in the notice. Application — subsection (4) (5) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. Limitation on objections (6) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person. Acceptance of objection (7) The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner. Consideration of objection (8) On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm it or make a reassessment. Waiving reconsideration (9) If, in a notice of objection, a person that wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration. Notice of decision (10) After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister must notify the person objecting to the assessment of the Minister’s decision in writing.
Select Luxury Items Tax Act — S-8.35 98
Extension of time by Minister 98 (1) If no objection to an assessment is filed under section 97 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 Assistant Commissioner of the Appeals Branch of the Canada Revenue 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 must, without delay, consider the application and grant or refuse it, and must notify the person of the decision in writing. 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) An application is not to 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.
Select Luxury Items Tax Act — S-8.35 99
Extension of time by Tax Court of Canada 99 (1) A person that has made an application under section 98 may apply to the Tax Court of Canada to have the application granted after either (a) the Minister has refused the application, or (b) 90 days have elapsed after the day on which 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 day on which the decision referred to in subsection 98 (5) is sent to the person. How application made (3) An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act , three copies of the documents delivered or mailed under subsection 98 (3). Copy to Commissioner (4) The Tax Court of Canada must send a copy of the application to the Commissioner. Powers of Tax Court of Canada (5) The Tax Court of Canada 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) An application must not be granted under this section unless (a) the application under subsection 98 (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 98 (1) was made as soon as circumstances permitted it to be made.
Select Luxury Items Tax Act — S-8.35 100
Appeal to Tax Court of Canada 100 (1) Subject to subsection (2), a person that has filed a notice of objection to an assessment may appeal to the Tax Court of Canada 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 day on which the notice of objection was filed 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 the day on which notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 97 (10). Amendment of appeal (3) The Tax Court of Canada may, on any terms that it sees fit, authorize a person that 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.
Select Luxury Items Tax Act — S-8.35 101
Extension of time to appeal 101 (1) If no appeal to the Tax Court of Canada under section 100 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just. Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section 100 for doing so. How application made (3) An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act , three copies of the application together with three copies of the notice of appeal. Copy to Deputy Attorney General of Canada (4) The Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada. When order to be made (5) An order must not be made under this section unless (a) the application is made within one year after the expiry of the time limited under section 100 for appealing; and (b) the person demonstrates that (i) within the time limited under section 100 for appealing, 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 appeal, (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, (iii) the application was made as soon as circumstances permitted it to be made, and (iv) there are reasonable grounds for the appeal.
Select Luxury Items Tax Act — S-8.35 102
Limitation on appeals to Tax Court of Canada 102 (1) Despite section 100 , if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to (a) an issue in respect of which the person has complied with subsection 97 (2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or (b) an issue described in subsection 97 (5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. No appeal if waiver (2) Despite section 100 , a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person.
Select Luxury Items Tax Act — S-8.35 103
Institution of appeals 103 An appeal to the Tax Court of Canada under this Act must be instituted in accordance with the Tax Court of Canada Act .
Select Luxury Items Tax Act — S-8.35 104
Disposition of appeal 104 The Tax Court of Canada may dispose of an appeal from an assessment by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment.
Select Luxury Items Tax Act — S-8.35 105
References to Tax Court of Canada 105 (1) If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question must be determined by that Court. Time during consideration not to count (2) For the purpose of making an assessment of a person that agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined must not be counted in the computation of (a) the four-year period referred to in subsection 96 (1); (b) the period within which a notice of objection to an assessment may be filed under section 97 ; or (c) the period within which an appeal may be instituted under section 100 .
Select Luxury Items Tax Act — S-8.35 107
Failure to file return 107 Every person that fails to file a return (other than an information return) for a reporting period as and when required under this Act is liable to a penalty equal to the sum of (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 reporting period and was not paid on the day on which the return was required to be filed; 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 the day on which the return was required to be filed to the day on which the return is filed.
Select Luxury Items Tax Act — S-8.35 108
Failure to file by electronic transmission 108 In addition to any other penalty under this Act, every person that fails to file a return under this Act for a reporting period as required by subsection 74 (3) is liable to a penalty equal to an amount determined in prescribed manner.
Select Luxury Items Tax Act — S-8.35 109
Failure to register 109 Every person that is required to be registered under Division 5 of Part 1 but does not apply for registration under that Division as and when required is liable to a penalty of $2,000.
Select Luxury Items Tax Act — S-8.35 110
Penalty — false statement 110 Despite any other provision of this Act, if a vendor sells a subject item to a purchaser, if an exemption certificate applies in respect of the sale in accordance with section 36 , if a declaration referred to in subparagraph 36 (1)(b)(ii) is included in the exemption certificate and if that declaration is false, the following rules apply: (a) the purchaser is liable, in addition to any other penalty under this Act, to a penalty equal to the greater of $1,000 and 150% of the total of (i) the amount of tax in respect of the subject item that would have been payable under section 18 if the exemption certificate had not applied to the sale, and (ii) the amount of tax in respect of the subject item that would have been payable by the purchaser under section 29 if the exemption certificate had not applied to the sale; and (b) if the vendor knows, or ought to have known, that the declaration is false, the purchaser and the vendor are jointly and severally, or solidarily, liable for the payment of the penalty under paragraph (a) and any related interest.
Select Luxury Items Tax Act — S-8.35 111
Penalty for false declaration — special import certificate 111 Despite any other provision of this Act, if a person imports a subject item, if a special import certificate in respect of the importation is in effect in accordance with section 38 , if the person, when applying under subsection 38 (1) for the special import certificate in respect of the subject item, made a declaration required under paragraph 38 (2)(a) to be included in the application and if that declaration is false at the time of importation, the person is liable to, in addition to any other penalty under this Act, a penalty equal to the greater of $1,000 and 150% of the total of (a) the amount of tax in respect of the subject item that would have been payable by the person under section 20 if the special import certificate in respect of the importation had not been issued by the Minister; and (b) the amount of tax in respect of the subject item that would have been payable by the person under section 30 if the special import certificate in respect of the importation had not been issued by the Minister.
Select Luxury Items Tax Act — S-8.35 112
Failure to apply — tax certificate 112 Every person that is required to apply for a tax certificate under section 37 and fails to do so as and when required is liable to a penalty of $1,000.
Select Luxury Items Tax Act — S-8.35 113
Failure to notify — tax certificate 113 Every person that is required to provide a notification to the Minister under subsection 37 (9) and fails to do so as and when required is liable to a penalty of $1,000.
Select Luxury Items Tax Act — S-8.35 114
Penalty — unregistered importer 114 If tax is payable by a person under section 20 and, at the time the tax became payable, the person was required to be registered under Division 5 of Part 1 but has not applied for registration under that Division, the person is liable to, in addition to any other penalty under this Act, a penalty equal to the greater of $1,000 and 50% of the amount of tax payable under section 20 in respect of the subject item.
Select Luxury Items Tax Act — S-8.35 115
Failure to answer demand 115 Every person that fails to file a return as and when required under a demand issued under section 77 is liable to a penalty of $1,000.
Select Luxury Items Tax Act — S-8.35 116
Failure to provide information 116 Every person that fails to provide any information or record as and when required under this Act is liable to a penalty of $1,000 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information.
Select Luxury Items Tax Act — S-8.35 117
Failure to provide information 117 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, in a return prescribed by regulation as and when required, or that misstates such an amount or such information in such a return, is liable to a penalty, in addition to any other penalty under this Act, equal to an amount determined in prescribed manner for each such failure or misstatement by the person.
Select Luxury Items Tax Act — S-8.35 118
False statements or omissions 118 Every person that knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $1,000 and 25% of the total of (a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which (i) the amount payable exceeds (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and (b) if the false statement or omission is relevant to the determination of a rebate or any other payment that may be obtained under this Act, the amount, if any, by which (i) the amount that would be the rebate or other payment payable to the person if the rebate or other payment were determined on the basis of the information provided in the return exceeds (ii) the amount of the rebate or other payment payable to the person.
Select Luxury Items Tax Act — S-8.35 119
General penalty 119 Every person that fails to comply with any provision of this Act for which no other penalty is specified is liable to a penalty of (a) in the case of a prescribed provision, $100; and (b) in any other case, $1,000.
Select Luxury Items Tax Act — S-8.35 120
Waiving or cancelling penalties 120 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel all or any portion of any penalty under this Act payable by the person in respect of the reporting period. Interest if amount waived or cancelled (2) If a person has paid an amount of penalty and the Minister waives or cancels that amount under subsection (1), the Minister must pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is rebated to the person.
Select Luxury Items Tax Act — S-8.35 121
Offence for failure to file return or to comply with demand or order 121 (1) Every person that fails to file or make a return as and when required under this Act or that fails to comply with an obligation under subsection 88 (6) or (9) or section 90 , or an order made under section 126 , is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both. Saving (2) A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty under this Act for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made.