GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Select Luxury Items Tax Act — S-8.35 37
vailable in electronic format, to the person (a) a statement specifying (i) whether a tax certificate in respect of a subject item has been issued under subsection (4), and (ii) if a tax certificate in respect of the subject item has been issued under subsection (4), whether a notice of revocation in respect of the tax certificate has been issued under subsection (10); (b) if a tax certificate in respect of the subject item has been issued under subsection (4), a copy of, or the information included on, the tax certificate; and (c) if a notice of revocation in respect of a tax certificate in respect of the subject item has been issued under subsection (10), a copy of, or the information included on, the notice of revocation. Notification of change (9) If a tax certificate in respect of a subject item was issued under subsection (4), if the tax certificate has not been revoked under subsection (10) and if the person that applied for the tax certificate under subsection (1) becomes aware at any time that the conditions described in subsection (1) are not met in respect of the subject item, the person must without delay provide notice in writing to the Minister that the conditions in subsection (1) are not met. Revocation (10) If a tax certificate has been issued in respect of a subject item under subsection (4) and the tax certificate has not already been revoked under this subsection and the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch (a) revoke the tax certificate; and (b) issue a notice of revocation in respect of the tax certificate specifying (i) the identification number of the subject item, (ii) the effective date of the revocation, and (iii) any information that is prescribed by regulation. Revocation — timing (11) For the purposes of this Act, a tax certificate issued under subsection (4) that has been revoked under subsection (10) is deemed never to have been in effect on any day on or after the effective day specified in the notice of revocation.
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fication number of the subject item, (ii) the effective date of the revocation, and (iii) any information that is prescribed by regulation. Revocation — in effect (8) For the purposes of this Act, a special import certificate issued under subsection (3) that has been revoked under subsection (7) is deemed to cease to have effect on the effective day specified in the notice of revocation.
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Rebate to net tax — export 39 (1) If the sale of a subject item to a purchaser by a vendor is completed at a particular time and the purchaser exports the subject item at a later time, the Minister must pay to the vendor a rebate in respect of the reporting period of the vendor that includes the later time if (a) the following conditions are met: (i) the vendor is a registered vendor in respect of that type of subject item at the particular time, (ii) the purchaser is not, at any time during the period beginning at the particular time and ending at the later time, a registered vendor in respect of that type of subject item, (iii) tax under section 18 in respect of the sale of the subject item becomes payable by the vendor at the particular time and the tax is taken into account in the determination of the net tax for the reporting period of the vendor that includes the particular time, (iv) the subject item is not used in Canada at any time before the later time except to the extent reasonably necessary or incidental to its manufacture, offering for sale, transportation or exportation, (v) the subject item is not registered with the Government of Canada or a province before the later time except if the registration is done solely for a purpose incidental to its manufacture, offering for sale, transportation or exportation, (vi) the purchaser exports the subject item as soon after the sale is completed as is reasonable having regard to the circumstances surrounding the exportation, the sale and, if applicable, the normal business practice of the purchaser and vendor, and (vii) the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister of the exportation of the subject item by the purchaser; or (b) prescribed conditions are met. Amount of rebate (2) The amount of a rebate under subsection (1) in respect of a sale of a subject item is equal to the amount of the tax in respect of the sale referred to in subparagraph (1)(a)(iii).
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Rebate to net tax — regulations 40 The Minister must pay a rebate in respect of a subject item to a prescribed person in the amount determined in prescribed manner if prescribed circumstances exist.
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Application for rebate to net tax 41 Despite any other provision of this Act, a rebate under this Subdivision in respect of a particular reporting period of a person is not to be paid unless an application for the rebate (a) is made in prescribed form containing prescribed information; and (b) is filed with the Minister in prescribed manner (i) on or before the day on or before which the return under section 55 is required to be filed for the last reporting period of the person that ends within two years after the end of the particular reporting period, and (ii) with the return in respect of the reporting period in which the amount of the rebate is taken into account in determining the net tax for the reporting period.
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Rebate — foreign representative 42 (1) The Minister must pay to a person a rebate in respect of a sale of a subject item from a vendor to the person if (a) tax under section 18 is payable by the vendor in respect of the sale of the subject item and the tax is taken into account in the determination of the net tax for the reporting period of the vendor that includes the time at which the sale is completed; and (b) the person is entitled to tax relief privileges under the Foreign Missions and International Organizations Act for the tax payable under subsection 165(1) of the Excise Tax Act in respect of the sale. Amount of rebate (2) The amount of a rebate payable under subsection (1) in respect of a sale of a subject item is equal to the amount of the tax in respect of the sale referred to in paragraph (1)(a). Application for rebate (3) Despite any other provision of this Act, a rebate under this section is not to be paid unless an application for the rebate is (a) made in prescribed form containing prescribed information; and (b) filed with the Minister in prescribed manner within two years after the day on which the sale is completed.
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Rebate — payment in error 43 (1) The Minister must pay a rebate to a person if the person paid an amount in excess of the amount that was payable by the person under this Act whether the amount was paid by mistake or otherwise. Amount of rebate (2) The amount of a rebate payable under subsection (1) by the Minister is the amount of the excess referred to in that subsection. Restriction on rebate (3) A rebate under this section in respect of an amount is not to be paid to a person to the extent that (a) the amount was taken into account as an amount required to be paid by the person in respect of a reporting period of the person and the Minister has assessed the person for that period under section 92 ; or (b) the amount was an amount assessed under section 92 . Application for rebate (4) Despite any other provision of this Act, a rebate under this section is not to be paid unless an application for the rebate is (a) made in prescribed form containing prescribed information; and (b) filed with the Minister in prescribed manner within two years after the earlier of the day that the amount was taken into account in determining the net tax for a reporting period of the person and the day that the amount was paid to the Receiver General. One application per quarter (5) Not more than one application for a rebate under this section may be made by a person in a calendar quarter.
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Rebate — regulations 44 The Minister must pay a rebate in respect of a subject item to a prescribed person in the amount determined in prescribed manner if prescribed circumstances exist.
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Restriction on rebate 45 A rebate under this Subdivision is not to be paid to a person 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 “45” 2024, c. 15, s. 123 2024, c. 17, s. 106 2024, c. 17, s. 111 2026, c. 3, s. 152
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Restriction on rebate 46 A rebate of an amount is not to be paid to a person under this Division (a) to the extent that it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other Division of this Act or under any other Act of Parliament; or (b) if prescribed circumstances exist.
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Single application 47 Only one application may be made under this Division for a rebate with respect to any matter.
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Restriction — bankruptcy 48 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Division that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt 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 in respect of periods ending before the appointment have been filed and all amounts required to be paid under that Part and those Acts by the bankrupt in respect of those periods have been paid. 2022, c. 10, s. 135 “48” 2024, c. 15, s. 124 2024, c. 17, s. 107 2024, c. 17, s. 111 2026, c. 3, s. 153
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Statutory recovery rights 49 Except as specifically provided under this Act, the Financial Administration Act or the Customs Act , no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act.
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 Act, a person that is not required under this section to be registered as a vendor in respect of a type of subject item may apply to the Minister to be registered as a vendor in respect of that type of subject item if the person is a prescribed person. Registration not required (6) Despite subsection (3), a person is not required to be registered for the purposes of this Act as a vendor in respect of (a) subject aircraft or subject vessels after November 4, 2025; or (b) a type of subject item if the person is a prescribed person. 2022, c. 10, s. 135 “50” 2026, c. 3, s. 172
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Application for registration 51 (1) An application for registration under this Division is to be made in prescribed form containing prescribed information and is to be filed with the Minister in prescribed manner. Notification of registration (2) If a person that meets the requirements for registration under this Division applies for registration, the Minister may register the person and, upon doing so, the Minister must assign a registration number to the person for the purposes of this Act and notify the person of the registration number and of the effective date of the registration. Notice of intent — failure to apply (3) If the Minister has reason to believe that a person is not registered as a vendor in respect of a type of subject item for the purposes of this Act, is required to be so registered under this Division and has failed to apply for registration under this Division as and when required, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the person that the Minister proposes to so register the person under subsection (5). Representations to Minister (4) Upon receipt of a notice of intent, a person must apply for the registration under this Division proposed in the notice or establish to the satisfaction of the Minister that the person is not required to be so registered. Registration by Minister (5) If, after 60 days after the particular day on which a notice of intent was sent by the Minister to a person, the person has not applied under this Division for the registration in respect of a type of subject item proposed in the notice and the Minister is not satisfied that the person is not required to be so registered, the Minister may register the person as a vendor in respect of that type of subject item under this Division and, upon doing so, must assign a registration number to the person for the purposes of this Act and notify the person of the registration number and of the effective date of the registration.
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Cancellation of registration 52 (1) The Minister may, after giving a person that is registered under this Division reasonable written notice, cancel a registration of the person as a vendor in respect of a type of subject item under this Division if the Minister is satisfied that the registration is not required for the purposes of this Act. Request for cancellation (2) If a person files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have a registration of the person as a vendor in respect of a type of subject item cancelled, the Minister must cancel the registration of the person if the Minister is satisfied that the registration is not required for the purposes of this Act. Cancellation in prescribed circumstances (3) The Minister must cancel a registration of a person as a vendor in respect of a type of subject item under this Division in prescribed circumstances. Notice of cancellation (4) If the Minister cancels a registration of a person under this Division, the Minister must notify the person of the cancellation and the effective date of the cancellation.
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Registrations cancelled – aircraft and vessels 52.1 Every registration under this Division in respect of subject aircraft or subject vessels is cancelled on February 1, 2028. 2026, c. 3, s. 173
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Security — registration 53 (1) For the purposes of this Act, the Minister may require a person that applies to be registered, or that is required to be registered, under this Division to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Act. Security — importation (2) For the purposes of this Act, the Minister may require a person referred to in subsection 20 (1) to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Act, if the provisions of the Customs Act , the Customs Tariff or any other laws relating to customs under which security may be required do not apply to the payment of that amount. Failure to comply (3) If, at any time, a person referred to in subsection (1) or (2) fails to give or maintain security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable to the person under this Act, the Excise Tax Act , the Excise Act, 2001 , Part 1 of the Greenhouse Gas Pollution Pricing Act , the Underused Housing Tax Act or the Global Minimum Tax Act , an amount not exceeding the amount determined by the formula A – B where A is the amount of security that would, at that time, be satisfactory to the Minister if it were given by the person in accordance with subsection (1) or (2), as the case may be; and B is the amount of security, if any, given and maintained by the person in accordance with subsection (1) or (2), as the case may be. Amount deemed paid (4) The amount retained under subsection (3) is deemed to have been paid, at the time referred to in that subsection, by the Minister to the person, and to have been given, immediately after that time, by the person as security in accordance with subsection (1) or (2), as the case may be. 2022, c. 10, s. 135 “53” 2024, c. 15, s. 125 2024, c. 17, s. 108 2024, c. 17, s. 111 2026, c. 3, s. 154
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Reporting periods 54 (1) For the purposes of this Act, a reporting period of a person is (a) before 2023, the period that begins on September 1, 2022 and ends on December 31, 2022; and (b) after 2022 (i) unless subparagraph (ii) applies, a calendar quarter, or (ii) if prescribed conditions are met, a prescribed period. Reporting period — registration or cancellation (2) Despite subsection (1), if at a particular time the Minister registers a person, or cancels a registration of a person, under this Division (a) the particular reporting period of the person that includes the particular time ends on the day that includes the particular time; and (b) a reporting period of the person begins on the day after the day that includes the particular time and ends on the day that is the last day of the calendar quarter that includes the particular time.
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Filing of return 55 (1) Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed on or before the last day of the first month after the end of the reporting period. Filing of return — non-registered persons (2) Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which tax (other than tax under section 20 ) becomes payable by the person. The return is to be filed on or before the last day of the first month after the end of the reporting period. Filing of return — regulations (3) Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is to be filed with the Minister in accordance with prescribed rules. No requirement to file – aircraft and vessels (3.1) Despite subsection (1), a return for a reporting period of a person that begins after December 2025 is not required to be filed if (a) the person is registered under this Division as a vendor in respect of subject aircraft or subject vessels; (b) the person is neither registered nor required to be registered under this Division as a vendor in respect of subject vehicles; and (c) no tax becomes payable by the person during the reporting period. Filing not required — regulations (4) Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is not required to be filed. 2022, c. 10, s. 135 “55” 2026, c. 3, s. 174
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Form and content 56 Every return that is required to be filed under section 55 is to be made in prescribed form containing prescribed information and is to be filed in prescribed manner.
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Net tax — obligation 57 (1) Every person that is required to file a return under section 55 must, in the return, determine the net tax for the reporting period of the person for which the return is required to be filed. Determination of net tax (2) Subject to this Act, the net tax for a particular reporting period of a person is, for the purposes of this Act, the positive or negative amount determined by the formula (A − B) + C where A is the total of all amounts, each of which is an amount of tax (other than tax under section 20 ) that becomes payable by the person in the particular reporting period; B is the total of all amounts, each of which is an amount of a rebate under Subdivision A of Division 4 payable by the Minister in respect of a reporting period and that is claimed by the person in the return under section 55 for the particular reporting period; and C is a prescribed amount. Requirement to pay (3) If the net tax for a reporting period of a person is a positive amount, the person must pay that amount to the Receiver General on or before the day on or before which the return for the reporting period is required to be filed. Rebate of net tax (4) If the net tax for a reporting period of a person is a negative amount, the person may claim in the return for the reporting period the amount of that net tax as a rebate for the reporting period payable to the person by the Minister. The Minister must pay the rebate to the person with all due dispatch after the return is filed. Restriction — rebate of net tax (5) The Minister is not required to pay a rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application for registration made by the person under this Division has been provided and is accurate. Restriction — rebate of net tax (6) A rebate under subsection (4) is not to be paid to a person 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. Interest on rebate of net tax (7) If a rebate for a reporting period of a person is paid to the person under subsection (4), interest at the specified rate is to be paid to the person on the rebate for the period that begins on the day that is 30 days after the later of the day the return in which the rebate is claimed is filed with the Minister and the day following the last day of the reporting period and that ends on the day the rebate is paid. 2022, c. 10, s. 135 “57” 2024, c. 15, s. 126 2024, c. 17, s. 109 2024, c. 17, s. 111 2026, c. 3, s. 155
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Overpayment of rebate or interest 58 If an amount is paid to, or applied to a liability of, a person as a rebate, or as interest, under this Act and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person must pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the rebate, interest or excess, as the case may be, is paid to, or applied to a liability of, the person.