Excise Tax Act — E-15 322.1
Definitions 322.1 (1) The definitions in this subsection apply in this section. assessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means (a) if the hearing date is before the last day of the particular reporting period, the period beginning on the first day of the particular reporting period and ending on the assessment date; and (b) in any other case, the particular reporting period. ( période visée ) assessment date , in respect of an authorization under subsection (2), means the day immediately before the hearing date. ( date de cotisation ) hearing date , in respect of an authorization under subsection (2), means the day on which a judge hears the application for the authorization. ( date d’audience ) judge means a judge of a superior court of a province or a judge of the Federal Court. ( juge ) Authorization to assess and take collection action (2) If, on ex parte application by the Minister relating to a particular reporting period of a person, a judge is satisfied that there are reasonable grounds to believe that the net tax for the period, determined without reference to this section, would be a positive amount and that the collection of all or any part of that net tax would be jeopardized by a delay in its collection, the judge shall, on such terms as the judge considers reasonable in the circumstances, authorize the Minister to, without delay, (a) assess the net tax for the assessed period, determined in accordance with subsection (3); and (b) take any of the actions described in sections 316 to 321 in respect of that amount. Effect of authorization (3) For the purposes of this Part, where an authorization is granted under subsection (2) in respect of an application relating to a particular reporting period of a person, (a) if the hearing date is before the last day of the particular period, (i) the following periods are each deemed to be a separate reporting period of the person: (A) the assessed period, and (B) the period beginning on the hearing date and ending (I) where the particular period is a fiscal year, on the last day of the fiscal quarter of the person that includes the hearing date, and (II) in any other case, on the last day of the particular period, and (ii) where the particular period is a fiscal year, (A) the person is deemed to have made an election under section 247 to have reporting periods that are fiscal quarters of the person that takes effect at the beginning of the first fiscal quarter of the person beginning after the hearing date, and (B) section 237 applies in respect of the assessed period as if that period were a reporting period determined under subsection 248(3); (b) the day on or before which the person is required to file a return under Division V for the assessed period is deemed to be the hearing date; (c) the net tax for the assessed period is deemed to be equal to the amount that would be the net tax for the period if, on the assessment date, the person were to claim in a return under Division V filed for the period all amounts, each of which is an amount that the person would be entitled on that day to claim as an input tax credit for the period or as a deduction in determining the net tax for the period; (d) the net tax for the assessed period is deemed to have become due to the Receiver General on the hearing date; (e) if, in assessing the net tax for the assessed period, the Minister takes into account an amount that the person would be entitled to claim as an input tax credit or a deduction in determining the net tax, the person is deemed to have claimed the amount in a return filed under Division V for the assessed period; and (f) sections 280, 280.1 and 284 apply as if the net tax for the assessed period were not required to be remitted, and the return for that period were not required to be filed, until the last day of the period described in subsection (9). Affidavits (4) Statements co