GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 199
Extension of time to appeal 199 (1) If no appeal to the Tax Court under section 198 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court 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 198 for doing so. 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 application together with three copies of the notice of appeal. Copy to Deputy Attorney General of Canada (4) The Tax Court must send a copy of the application to the office of the Deputy Attorney General of Canada. When order to be made (5) No order shall be made under this section unless (a) the application is made within one year after the expiry of the time limited under section 198 for appealing; and (b) the person demonstrates that (i) within the time limited under section 198 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 appealing from the assessment. 2002, c. 22, s. 199; 2007, c. 18, s. 115
Excise Act, 2001 — E-14.1 200
Limitation on appeals to the Tax Court 200 (1) Despite section 198, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court 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 195(2) in the notice and only with respect to the relief sought in respect of the issue as specified by the person in the notice; or (b) an issue described in subsection 195(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 198, a person may not appeal to the Tax Court 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.
Excise Act, 2001 — E-14.1 201
Institution of appeals 201 An appeal to the Tax Court under this Act shall be instituted in accordance with the Tax Court of Canada Act .
Excise Act, 2001 — E-14.1 202
Notice to the Commissioner 202 If an appeal is made to the Tax Court under section 18.3001 of the Tax Court of Canada Act , the Court shall immediately send a copy of the notice of appeal to the office of the Commissioner.
Excise Act, 2001 — E-14.1 203
Disposition of appeal 203 The Tax Court 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.
Excise Act, 2001 — E-14.1 204
References to Tax Court 204 (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, should be determined by the Tax Court, that question shall be determined by that Court. Time during consideration not to count (2) For the purpose of making an assessment of a person who 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 to have a question determined and the day on which the question is finally determined shall not be counted in the computation of (a) the four-year periods referred to in section 191; (b) the period within which a notice of objection to an assessment may be filed under section 195; or (c) the period within which an appeal may be instituted under section 198.
Excise Act, 2001 — E-14.1 206
Keeping records — general 206 (1) The following persons shall keep all records that are necessary to determine whether they have complied with this Act: (a) every licensee or registrant; (b) every person who is required under this Act to file a return; (c) every person who makes an application for a refund that may be obtained under this Act; and (d) every person that transports a tobacco product, cannabis product or vaping product that is not stamped or non-duty-paid packaged alcohol. Keeping records — tobacco growers and provincial tobacco marketing boards (2) Every tobacco grower and every body established under provincial law for the marketing of raw leaf tobacco grown in the province shall keep records that will enable the determination of the amount of raw leaf tobacco grown, received or disposed of by them. Keeping records — cannabis licensee (2.01) Every cannabis licensee shall keep records that will enable the determination of the amount of cannabis product produced, received, used, packaged, re-worked, sold or disposed of by the licensee. Keeping records — vaping product licensee (2.02) Every vaping product licensee shall keep records that will enable the determination of the amount of vaping product manufactured, received, used, packaged, re-worked, sold or disposed of by the licensee. Keeping records — tobacco manufacturing equipment (2.1) Every person who possesses tobacco manufacturing equipment (other than equipment that is designed for use by an individual manufacturing manufactured tobacco or cigars for their personal use as permitted under subsection 25(3) and that is not designed for commercial manufacturing) shall keep records that will enable the determination of the source, the type and the disposition of that equipment. Keeping records — excise stamps (2.2) Every person who has been issued an excise stamp shall keep all records that are necessary to determine the receipt, retention, location, use or disposition of the stamp. Minister may specify information (3) The Minister may specify in writing the form a record is to take and any information that the record must contain. Language and location of record (4) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or French. Electronic records (5) Every person required under this Act to keep a record who does so electronically shall ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record. Inadequate records (6) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify and the person shall keep the records specified by the Minister. Period for retention (7) Every person who is required to keep records shall retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. 2002, c. 22, s. 206; 2008, c. 28, s. 59; 2010, c. 12, s. 41; 2018, c. 12, s. 77 2022, c. 10, s. 63
Excise Act, 2001 — E-14.1 207
Objection or appeal 207 (1) If a person who is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person shall retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of. Demand by Minister (2) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or by registered or certified mail, require any person required under this Act to keep records to retain those records for any period that is specified in the demand and the person shall comply with the demand. Permission for earlier disposal (3) A person who is required under this Act to keep records may dispose of them before the expiry of the period in respect of which they are required to be kept if written permission for their disposal is given by the Minister.
Excise Act, 2001 — E-14.1 207.1
Electronic funds transfer 207.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act. 2014, c. 20, s. 74
Excise Act, 2001 — E-14.1 208
Requirement to provide records or information 208 (1) Despite any other provision of this Act, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of a listed international agreement or of this Act, by a notice served or sent in accordance with subsection (1.1), require any person to provide the Minister, within any reasonable time that is stipulated in the notice, with (a) any information or additional information, including a return under this Act; or (b) any record. Notice (1.1) A notice referred to in subsection (1) may be (a) served personally; (b) sent by registered or certified mail; or (c) sent electronically to a bank or credit union , as those terms are defined in subsection 123(1) of the Excise Tax Act , that has provided written consent to receive notices under subsection (1) electronically. Unnamed persons (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3). Judicial authorization (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act. (4) to (6) [Repealed, 2013, c. 33, s. 53] 2002, c. 22, s. 208; 2007, c. 18, s. 116; 2013, c. 33, s. 53 2021, c. 23, s. 74
Excise Act, 2001 — E-14.1 209
Compliance order 209 (1) On summary application by the Minister, a judge may, despite section 224, order a person to provide any access, assistance, information or record sought by the Minister under section 208 or 260 if the judge is satisfied that (a) the person was required under section 208 or 260 to provide the access, assistance, information or record and did not do so; and (b) in the case of information or a record, the information or record is not protected from disclosure by solicitor-client privilege. Notice required (2) An application must not be heard before the end of five clear days from the time the notice of application is served on the person against whom the order is sought. Judge may impose conditions (3) The judge making an order may impose any conditions in respect of the order that the judge considers appropriate. Contempt of court (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed. Appeal (5) An order by a judge may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made. Scope of solicitor-client privilege (6) For the purposes of paragraph (1)(b), an accounting record of a legal counsel and any invoice, voucher or cheque that relates to the record is deemed not to be protected from disclosure by solicitor-client privilege.
Excise Act, 2001 — E-14.1 209.1
Time period not to count 209.1 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 188 or 189: (a) if the person is served or sent a notice of a requirement under subsection 208(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and (b) if an application is commenced by the Minister under subsection 209(1) to order the person to provide any access, assistance, information or record, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of. 2018, c. 27, s. 64 2021, c. 23, s. 75
Excise Act, 2001 — E-14.1 210
Meaning of foreign-based information or record 210 (1) In this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act. Requirement to provide foreign-based information (2) Despite any other provision of this Act, the Minister may, by a notice served or sent in accordance with subsection (3.1), require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record. Notice (3) The notice shall set out (a) a reasonable period of not less than 90 days for the provision of the information or record; (b) a description of the information or record being sought; and (c) the consequences under subsection (8) to the person of the failure to provide the information or record being sought within the period set out in the notice. Notice (3.1) A notice referred to in subsection (2) may be (a) served personally; (b) sent by registered or certified mail; or (c) sent electronically to a bank or credit union , as those terms are defined in subsection 123(1) of the Excise Tax Act , that has provided written consent to receive notices under subsection (2) electronically. Review of foreign information requirement (4) If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice is served or sent, apply to a judge for a review of the requirement. Powers on review (5) On hearing an application in respect of a requirement, a judge may (a) confirm the requirement; (b) vary the requirement if satisfied that it is appropriate in the circumstances; or (c) set aside the requirement if satisfied that it is unreasonable. Requirement not unreasonable (6) For the purposes of subsection (5), a requirement to provide information or a record shall not be considered to be unreasonable because the information or record is under the control of or available to a non-resident person that is not controlled by the person on which the notice of the requirement is served, or to which that notice is sent, if that person is related to the non-resident person. Time period not to count (7) The period between the day on which an application for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of (a) the period set out in the notice of the requirement; and (b) the period within which an assessment may be made under section 188 or 189. Consequence of failure (8) If a person fails to comply substantially with a notice served or sent under subsection (2) and the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act shall, on the motion of the Minister, prohibit the introduction by that person of any foreign-based information or record described in that notice. 2002, c. 22, s. 210; 2018, c. 27, s. 65 2021, c. 23, s. 76
Excise Act, 2001 — E-14.1
aboriginal government means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act . ( gouvernement autochtone )
Excise Act, 2001 — E-14.1
authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty to assist in carrying out the provisions of this Act. ( personne autorisée )
Excise Act, 2001 — E-14.1 (a)
business number means the number (other than a Social Insurance Number) used by the Minister to identify (a) a licensee or a registrant for the purposes of this Act; or (b) an applicant for a refund under this Act. ( numéro d’entreprise )
Excise Act, 2001 — E-14.1 (a)
confidential information means information of any kind and in any form that relates to one or more persons and that is (a) obtained by or on behalf of the Minister for the purposes of this Act; (a.1) obtained by or on behalf of the Minister of Public Safety and Emergency Preparedness for the purposes of section 68; or (b) prepared from information referred to in paragraph (a) or (a.1). It excludes information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (8) and (9) to a representative of a government entity that is not an official, it includes only the information referred to in paragraph (6)(j). ( renseignement confidentiel )
Excise Act, 2001 — E-14.1 (a)
contact information , in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more (a) trustees of the holder, if the holder is a trust; (b) members of the holder, if the holder is a partnership; (c) officers of the holder, if the holder is a corporation; or (d) officers or members of the holder, in any other case. ( coordonnées )
Excise Act, 2001 — E-14.1
corporate information , in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation. ( renseignements d’entreprise )
Excise Act, 2001 — E-14.1
court of appeal has the same meaning as in section 2 of the Criminal Code . ( cour d’appel )
Excise Act, 2001 — E-14.1 (a)
government entity means (a) a department or agency of the government of Canada or of a province; (b) a municipality; (c) an aboriginal government; (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty, (ii) Her Majesty in right of a province, (iii) a municipality, or (iv) a corporation described in this paragraph; or (e) a board or commission, established by Her Majesty or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. ( entité gouvernementale )
Excise Act, 2001 — E-14.1
municipality means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated. ( municipalité )
Excise Act, 2001 — E-14.1
official means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty or Her Majesty in right of a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged. ( fonctionnaire )
Excise Act, 2001 — E-14.1 (a)
registration information , in respect of a holder of a business number, means (a) any information pertaining to the legal form of the holder; (b) the type of activities carried on or proposed to be carried on by the holder; (c) each date on which (i) the business number was issued to the holder, (ii) the holder began activities, (iii) the holder ceased or resumed activities, or (iv) the business number assigned to the holder was changed; and (d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv). ( renseignements relatifs à l’inscription )
Excise Act, 2001 — E-14.1
representative of a government entity means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (8) and (9), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged. ( représentant )
Excise Act, 2001 — E-14.1
bankrupt has the same meaning as in subsection 2(1) of the Bankruptcy and Insolvency Act . ( failli )
Excise Act, 2001 — E-14.1
business includes a part of a business. ( entreprise )
Excise Act, 2001 — E-14.1 (a)
receiver means a person who (a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person; (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security; (c) is appointed by a bank or an authorized foreign bank, within the meaning of section 2 of the Bank Act , to act as an agent of the bank in the exercise of the authority of the bank under subsection 426(3) of that Act in respect of property of another person; (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or (e) is appointed as a committee, guardian or curator with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets. It includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, it does not include that creditor. ( séquestre )
Excise Act, 2001 — E-14.1 (a)
relevant assets of a receiver means (a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and (b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. ( actif pertinent )
Excise Act, 2001 — E-14.1
representative means a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business or estate. ( représentant )
Excise Act, 2001 — E-14.1 213
Amalgamations 213 If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), the new corporation is deemed to be a separate person from each of the predecessors for the purposes of this Act except that, for prescribed purposes, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor.