GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 106
Evidence of filing 106 (1) In any proceedings under or in respect of this Act or the regulations, the production of a return, report, certificate, statement or answer required by or under this Act or the regulations, purporting to have been made, signed or filed by or on behalf of a person, is, in the absence of evidence to the contrary, proof that the return, report, certificate, statement or answer was made, signed or filed by or on behalf of that person. Evidence of document (2) In any proceedings under or in respect of this Act or the regulations, (a) a document purporting to be, or purporting to be a copy of or an extract from, a record, book, account, voucher, writing, document or thing inspected, provided or produced pursuant to section 98, 99 or 107 and purporting to be certified by the person by whom it was inspected or to whom it was provided or produced or by an officer of the Agency, and (b) a document purporting to be certified by an officer of the Agency and setting out the amount of any tax, interest, penalty or other sum paid or payable by any named person or the amount of any payment under this Act paid or payable to any named person is evidence of the facts appearing in the document without proof of the signature or official character of the person appearing to have signed the certificate. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 106; R.S., 1985, c. 7 (2nd Supp.), s. 50; 1999, c. 17, s. 156
Excise Tax Act — E-15 106.1
rs to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested, at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail. Idem (4) Every form purporting to be a form prescribed by the Minister under this Act shall be deemed to be a form prescribed by the Minister under this Act, unless called into question by the Minister or by some person acting for him or Her Majesty. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 50; 1999, c. 17, s. 151; 2001, c. 17, s. 235; 2005, c. 38, ss. 103, 145; 2010, c. 25, s. 134 2023, c. 26, s. 80
Excise Tax Act — E-15 107
Inquiries 107 (1) Any person designated by the Minister may conduct any inquiry or investigation in matters relating to this Act, and any person so authorized has all the powers and authority of a commissioner appointed under Part I of the Inquiries Act . Summoning witnesses (2) A person designated to conduct an inquiry or investigation under subsection (1) may, for the purpose thereof, issue a summons to any person in any part of Canada requiring him to appear at the time and place mentioned therein, to testify to all matters within his knowledge relating to the subject-matter of the inquiry or investigation and to bring with him and produce any document, book or paper that he has in his possession or under his control relating to the subject-matter of the inquiry or investigation. Travel expenses (3) Reasonable travel expenses shall be paid to any person summoned under subsection (2) at the time of the service of the summons. Punishment (4) Every person who (a) fails, without valid excuse, to attend an inquiry or investigation as required under this section, (b) fails to produce any document, book or paper in his possession or under his control, as required under this section, or (c) at any inquiry or investigation under this section (i) refuses to be sworn, to affirm or to declare, as the case may be, or (ii) refuses to answer any proper question put to him by the person conducting the inquiry or investigation, is guilty of an offence and liable on summary conviction to a fine of not less than twenty dollars and not more than four hundred dollars. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 61
Excise Tax Act — E-15 108
108 [Repealed, 2014, c. 20, s. 89] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 108; 2014, c. 20, s. 89
Excise Tax Act — E-15 109
Penalty for collecting excess sums 109 Every one liable under this Act to pay to Her Majesty any of the taxes imposed by this Act, or to collect the taxes on Her Majesty’s behalf, who collects, under colour of this Act, any sum of money in excess of such sum as he is hereby required to pay to Her Majesty shall pay to Her Majesty all moneys so collected and shall in addition be liable to a penalty not exceeding five hundred dollars. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 63
Excise Tax Act — E-15 110
Time limited for prosecution 110 An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Act, may be laid or made on or before a day three years from the time when the matter or the information or complaint arose or within one year from the day on which evidence, sufficient in the opinion of the Minister to justify a prosecution for the offence, came to his knowledge, and the Minister’s certificate as to the day on which the evidence came to his knowledge is conclusive evidence thereof. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 64
Excise Tax Act — E-15 111
Action against officers 111 (1) No writ shall be issued against, nor any process served on, any officer for any thing done or purporting to be done in the exercise of his duty as an officer until one month after notice in writing has been served on him, in which notice shall be clearly and explicitly stated the cause of action, the name and place of residence of the person who intends to bring action and the name of his attorney, solicitor or agent. Evidence (2) No evidence of any cause of action shall be produced except of such cause of action as is contained in the notice, and no verdict or judgment shall be given for the plaintiff, unless he proves on the trial that the notice was given, in default of which proof the defendant is entitled to a verdict or judgment and costs. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 65
Excise Tax Act — E-15 112
Time and place of action 112 (1) Every action referred to in subsection 111(1) shall be brought within three months after the cause thereof arose and shall be laid and tried in the place or district where the acts complained of were committed. Defendant’s plea (2) The defendant in an action may plead the general issue and give the special matter in evidence. Costs (3) If the plaintiff in an action is non-suited or discontinues the action, or if, on demurrer or otherwise, judgment is given against the plaintiff, the defendant may recover costs and have such remedy for the costs as any defendant has in other cases where costs are given. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 66
Excise Tax Act — E-15 113
Officer may tender amends 113 Any officer or person against whom any action is brought under this Act on account of anything done, or purporting to be done, under the authority of this Act may, within one month after the notice referred to in subsection 111(1) has been served, tender amends to the person complaining or his agent and plead the tender in bar or answer to the action, together with other pleas or defences, and if the court or jury, as the case may be, finds the amends sufficient, a judgment or verdict shall be given for the defendant, and in that case, or if the plaintiff is non-suited or discontinues his action, or judgment is given for the defendant on demurrer or otherwise, the defendant is entitled to the like costs as he would have been entitled to in case he had pleaded the general issue only, but the defendant may, by leave of the court in which the action is brought, at any time before issue is joined, pay money into court as in other actions. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 67
Excise Tax Act — E-15 114
If defendants acted on probable cause 114 If, in any action under this Act, the court or judge before whom the action is tried certifies that the defendant or defendants in the action acted on probable cause, the plaintiff in the action is not entitled to more than twenty cents damages or to any costs of suit. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 68
Excise Tax Act — E-15 115
Punishment 115 (1) Notwithstanding any other statute or law, the court in any prosecution, suit or proceeding under this Act has no power to impose less than the minimum punishment prescribed by this Act and the court has no power to suspend sentence. Information (2) An information or complaint in respect of a contravention of this Act may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in respect of an offence or offences is objectionable or insufficient on the ground that it relates to two or more offences. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 69
Excise Tax Act — E-15 116
Incorrect statements as to use 116 (1) Where a purchaser of goods from a wholesaler, producer, manufacturer or importer has incorrectly stated or certified that the goods were intended for a use rendering them exempt from tax under any provision of this Act, the wholesaler, producer, manufacturer or importer, as the case may be, is entitled to recover from the purchaser the taxes paid by him under this Act in respect of those goods. Idem (2) Where a purchaser of transportation by air from an air carrier has incorrectly stated or certified that the transportation by air was intended for a use rendering the transportation exempt from tax under Part II, the air carrier is entitled to recover from the purchaser the taxes paid by the air carrier under that Part in respect of that transportation by air. Idem (3) Where a person who acquires a taxable service from a licensee under Part II.1 or II.2 has incorrectly stated or certified that the service was intended for a use rendering the service exempt from tax under that Part, the licensee is entitled to recover from that person the taxes paid or remitted by the licensee under that Part in respect of the amount charged for the service. Liability where purchaser’s statement or certificate incorrect (4) Where a manufacturer or wholesaler holding a licence granted under or in respect of Part III or VI has purchased goods from another such licensed manufacturer or licensed wholesaler and has incorrectly stated or certified that the goods were being purchased for a use or under conditions rendering the sale of the goods exempt from any tax imposed by Part III or VI, (a) the purchaser and not the manufacturer or wholesaler from whom the goods were purchased is liable to pay the tax and any interest under subsection 79.03(1), if (i) the statement or certificate is in writing, and (ii) the manufacturer or wholesaler from whom the goods were purchased establishes that he acted with due care and diligence in relying on the statement or certificate of the purchaser; and (b) in any other case, the purchaser and the manufacturer or wholesaler from whom the goods were purchased are jointly and severally liable to pay the tax and any interest under subsection 79.03(1). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 116; R.S., 1985, c. 15 (1st Supp.), s. 40, c. 7 (2nd Supp.), s. 51, c. 12 (4th Supp.), s. 37; 2003, c. 15, s. 110
Excise Tax Act — E-15 117
Meaning of taxable service 117 (1) For the purposes of this section, taxable service means a taxable service as defined in subsection 21.1(1) and a taxable service as defined in subsection 21.22(1). Part II.1 and II.2 tax (2) Where the amount charged for a taxable service by a person providing the service is charged (a) after April 1991, or (b) after August 1990 for a period beginning after 1990, no tax thereon shall be imposed, levied or collected under Part II.1 or II.2. Idem (3) Where the amount charged for a taxable service by a person providing the service is charged after August 1990 in respect of a period beginning before 1991 and ending after 1990, no tax shall be imposed or levied under Part II.1 or II.2 or collected under those Parts by the person providing the service in respect of the amount charged, to the extent that the amount charged relates to the portion of the service that is provided after 1990. [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-15 118
ducer of the goods and who invoices on a regular or periodic basis, and the invoice for a sale of the goods is issued by the vendor to the purchaser after August 1990, no tax shall be imposed, levied or collected under Part VI in respect of the goods, to the extent that the goods are delivered and the property therein passes to the purchaser after 1990. [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. 5
Excise Tax Act — E-15 119
Revocation of approval 119 (1) Subsection 49(2) does not apply in respect of tax imposed under Part VI where an approval of an application given under subsection 48(3) is revoked after 1990. Wholesaler’s licence cancellation (2) Subsection 56(3) does not apply in respect of tax imposed under Part VI where a licence granted under section 55 is cancelled after 1990. [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-15 120
personal property supplied in Canada by way of sale on January 1, 1991 to the person in respect of which tax was not payable by the person and to have been acquired for the purpose of supply in the course of commercial activities of the person for consideration paid on that day equal to 50% of the amount at which the goods would be required to be valued on that date for the purpose of computing the person’s income from a business for the purposes of the Income Tax Act . Restriction on rebate (3.1) Where section 178.3 applies, on January 1, 1991, to a direct seller, exclusive products of the direct seller that, but for this subsection, form part of the inventory at the beginning of that day of an independent sales contractor of the direct seller who is not a distributor in respect of whom an approval granted under subsection 178.2(4) on application made jointly with the direct seller is in effect on that day, shall be deemed, for the purposes of this section, not to form part of that inventory. Definitions (3.2) In subsection (3.1), direct seller , distributor , exclusive product and independent sales contractor have the meanings assigned by section 178.1. Taking of inventory (4) For the purposes of subsection (3), the inventory of a person shall be determined as of the beginning of January 1, 1991, and may be determined (a) on January 1, 1991; (b) where the business of the person is not open for active business on January 1, 1991, on the first day after January 1, 1991, or the last day before January 1, 1991, on which the business is open for active business; or (c) on a day before or after January 1, 1991 where the Minister is satisfied that the inventory system of the person is adequate to permit a reasonable determination of the person’s inventory as of January 1, 1991. Determination of rebate (5) Subject to subsection (8), for the purposes of subsection (3), the rebate payable to a person in respect of the person’s inventory as of the beginning of January 1, 1991 is, subject to subsection 337(7), the amount determined by a prescribed method using prescribed tax factors. Application of Parts VI and VII (6) Parts VI and VII, other than subsection 72(7), apply in respect of an application for a rebate and of a payment of a rebate under this section as if the application were an application for a refund under section 68 and the payment were made under section 72. Interest on payment (7) Where a rebate is paid to a person under this section, interest at the prescribed rate shall be paid to the person beginning on the day that is the later of (a) March 1, 1991, and (b) the day that is twenty-one days after the day the application is received by the Minister, and ending on the day the rebate is paid, and compounded monthly on the total amount of the payment and interest outstanding. Limitation (8) No rebate shall be paid under this section unless the application therefor is filed with the Minister before 1992. [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. 6; 1999, c. 31, s. 233(F)
Excise Tax Act — E-15
capital property , in respect of a person, means property that is, or that would be if the person were a taxpayer under the Income Tax Act , capital property of the person within the meaning of that Act, other than property described in Class 12 or 14 of Schedule II to the Income Tax Regulations ; ( immobilisation )
Excise Tax Act — E-15
commercial activity of a person means a business carried on by the person (other than a business carried on by an individual without a reasonable expectation of profit), except to the extent to which the business involves the making of exempt supplies (within the meaning assigned by subsection 123(1)) by the person; ( activité commerciale )
Excise Tax Act — E-15 (a)
inventory of a person as of any time means items of tax-paid goods that are described in the person’s inventory in Canada at that time and that are (a) held at that time for sale, lease or rental separately, for a price or rent in money, to others in the ordinary course of a commercial activity of the person, or (b) building materials held at that time for use by the person in a business of constructing, renovating or improving buildings or structures carried on by the person, but not including any such goods that before that time have been incorporated into new construction or a renovation or improvement or have otherwise been delivered to a construction, renovation or improvement job site, and that are not (c) capital properties of the person, (d) held by the person for use in the construction, renovation or improvement of property that is or is to be capital property of the person, or (e) included in the description of any other person’s inventory at that time; ( inventaire )
Excise Tax Act — E-15
sales tax means the consumption or sales tax imposed under Part VI; ( taxe de vente )
Excise Tax Act — E-15 (a)
tax-paid goods means goods, acquired before 1991 by a person, that have not been previously written off in the accounting records of the person’s business for the purposes of the Income Tax Act and that are, as of the beginning of January 1, 1991, (a) new goods that are unused, (b) remanufactured or rebuilt goods that are unused in their condition as remanufactured or rebuilt goods, or (c) used goods and on the sale price or on the volume sold of which tax (other than tax payable in accordance with subparagraph 50(1)(a)(ii)) was imposed under subsection 50(1), was paid and is not, but for this section, recoverable. ( marchandises libérées de taxe )
Excise Tax Act — E-15 121
 apply) owned or had possession of the complex and had not transferred ownership or possession under an agreement of purchase and sale to any person who is not a builder of the complex, the Minister shall, subject to subsections (4) and (4.1), pay a rebate to the builder equal to (a) where the complex is a multiple unit residential complex, (i) 50% of the estimated federal sales tax for the complex, where the construction or substantial renovation of the complex was, on January 1, 1991, more than 25% completed and not more than 50% completed, and (ii) 75% of the estimated federal sales tax for the complex, where the construction or substantial renovation of the complex was, on January 1, 1991, more than 50% completed; and (b) where the complex is a residential condominium unit in a condominium complex, (i) 50% of the estimated federal sales tax for the unit, where the construction or substantial renovation of the condominium complex was, on January 1, 1991, more than 25% completed and not more than 50% completed, and (ii) 75% of the estimated federal sales tax for the unit, where the construction or substantial renovation of the condominium complex was, on January 1, 1991, more than 50% completed. Application for rebate (4) A rebate in respect of a residential complex shall not be paid under this section to a person where the person fails to apply to the Minister for the rebate in prescribed form and manner before 1995 or where a rebate under this section in respect of the complex was paid to any other person entitled thereto. Rebate based on consideration (4.1) Where the estimated federal sales tax for a residential complex is an amount based on the consideration, or a portion of the consideration, for a supply of the complex, a rebate in respect of the complex shall not be paid under this section to a person unless the person has applied for the rebate after tax under Part IX became payable in respect of that supply. Application of section 191 (5) For the purposes of this section, section 191 shall be deemed to have been in force at all times before 1991. Application of Parts VI and VII (6) Parts VI and VII apply in respect of an application for a rebate and of a payment of a rebate under this section as if the application were an application for a refund under section 68 and the payment were made under section 72. [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. 7; 1994, c. 9, s. 1
Excise Tax Act — E-15
estimated federal sales tax for a residential complex means the prescribed amount in respect of the complex; ( taxe de vente fédérale estimative )
Excise Tax Act — E-15 (a)
specified residential complex means (a) a multiple unit residential complex containing more than two residential units where the construction or substantial renovation of the complex began before 1991 and subsection 191(3) did not apply and, notwithstanding subsections 191(6) and (7), would not have applied, after the construction or substantial renovation began and before 1991, to deem a supply of the complex to have been made, or (b) a residential condominium unit where the construction or substantial renovation of the condominium complex in which the unit is situated began before 1991 and neither subsection 191(1) nor (2) applied, after the construction or substantial renovation began and before 1991, to deem a supply of the unit to have been made; ( immeuble d’habitation déterminé )
Excise Tax Act — E-15 (a)
specified single unit residential complex means a residential complex (other than a floating home or a mobile home) (a) that is a single unit residential complex or a multiple unit residential complex containing not more than two residential units, (b) the construction or substantial renovation of which began before 1991, and (c) that was not occupied by any individual as a place of residence or lodging after the construction or substantial renovation began and before 1991. ( immeuble d’habitation à logement unique déterminé )