GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 68.17
Payment where use as ships’ stores 68.17 If tax under Part III has been paid in respect of any goods and a manufacturer, producer, wholesaler, jobber or other dealer has sold the goods for use as ships’ stores, an amount equal to the amount of that tax shall, subject to this Part, be paid to that dealer if that dealer applies for it within two years after that sale of the goods. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34; 1991, c. 42, s. 2; 1993, c. 25, s. 61; 2002, c. 22, ss. 378, 429(F)
Excise Tax Act — E-15 68.171
68.171 [Repealed, 2002, c. 22, s. 378] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 16, s. 28; 2002, c. 22, s. 378
Excise Tax Act — E-15 68.172
68.172 [Repealed, 2002, c. 22, s. 378] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 16, s. 28; 2002, c. 22, s. 378
Excise Tax Act — E-15 68.18
Payment where goods in inventory 68.18 (1) If tax under Part III has been paid in respect of any goods and a person holds the goods in an unused condition in inventory on the day a licence is granted to that person under section 54 or 64 and could thereafter have obtained the goods exempt from tax under subsection 23(7), an amount equal to the amount of that tax shall, subject to this Part, be paid to that person if that person applies for it within two years after the licence was granted. Payment where goods in inventory (2) If tax under Part III has been paid in respect of any goods and a person holds the goods in an unused condition in inventory on the day a licence is granted to that person under section 55 and could thereafter have obtained the goods exempt from tax under subsection 23(6), (7) or (8), an amount equal to the lesser of the amount of that tax and the amount of tax under Part III that would be payable if the goods were acquired in a taxable transaction by that person on that day shall, subject to this Part, be paid to that person if that person applies for it within two years after the licence was granted. Exception (3) No amount equal to the amount of tax under Part III shall be paid under subsection (2) to a person in respect of any goods that are not subject to tax under that Part on the day a licence is granted to that person under section 55. (3.1) [Repealed, 2002, c. 22, s. 379] Unused condition (4) For the purposes of this section, goods are in an unused condition if they are new or have not been used in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34; 2001, c. 16, s. 29; 2002, c. 22, s. 379
Excise Tax Act — E-15 68.19
Payment — use by province 68.19 (1) If tax under Part III has been paid in respect of any goods that His Majesty in right of a province has purchased or imported, an amount equal to the amount of that tax shall, subject to this Part, be paid to His Majesty in right of the province if His Majesty in right of the province has purchased or imported those goods for any purpose other than (a) resale; (b) use by any board, commission, railway, public utility, university, manufactory, company or agency owned, controlled or operated by the government of the province or under the authority of the legislature or the lieutenant governor in council of the province; or (c) use by His Majesty in right of the province, or by any agents or servants of His Majesty in right of the province, in connection with the manufacture or production of goods or use for other commercial or mercantile purposes. Application (1.1) No amount shall be paid under subsection (1) in respect of goods purchased or imported by His Majesty in right of a province unless an application for the payment is made within two years after His Majesty in right of the province purchased or imported those goods. Election (1.2) His Majesty in right of a province and the particular person that is, as the case may require, the importer, transferee, manufacturer, producer, wholesaler, jobber or other dealer in respect of goods that His Majesty in right of the province purchases or imports may jointly elect, in prescribed form containing prescribed information, to have the following rules apply in respect of the purchase or importation: (a) the particular person, and not His Majesty in right of the province, is entitled to apply for a payment under subsection (1) in respect of the purchase or importation; and (b) the amount payable by the Minister under subsection (1) in respect of the purchase or importation shall be paid to the particular person, and not to His Majesty in right of the province. Limitation (1.3) No more than one election under subsection (1.2) may be made by His Majesty in right of a province in respect of a particular purchase or importation of goods. Exception (2) Subsection (1.2) does not apply in respect of goods purchased or imported by His Majesty in right of a province at a time when a reciprocal taxation agreement referred to in section 32 of the Federal-Provincial Fiscal Arrangements Act is in force in respect of the province. Non-application of subsection 68.2(1) (3) For greater certainty, if an application for a payment in respect of goods can be made by any person in accordance with subsection (1), subsection 68.2(1) does not apply in respect of the goods. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34; 1991, c. 42, s. 3; 2002, c. 22, s. 380 2024, c. 15, s. 129
Excise Tax Act — E-15 68.2
Payment where subsequent exempt sale 68.2 (1) Where tax under Part III or VI has been paid in respect of any goods and subsequently the goods are sold to a purchaser in circumstances that, by virtue of the nature of that purchaser or the use to which the goods are to be put or by virtue of both such nature and use, would have rendered the sale to that purchaser exempt or relieved from that tax under subsection 23(6), paragraph 23(8)(b) or subsection 50(5) or 51(1) had the goods been manufactured in Canada and sold to the purchaser by the manufacturer or producer thereof, an amount equal to the amount of that tax shall, subject to this Part, be paid to the person who sold the goods to that purchaser if the person who sold the goods applies therefor within two years after he sold the goods. Application of anti-avoidance rule (2) Section 274 applies, with such modifications as the circumstances require, to any transaction (a) that is a sale of goods that would give rise to the application of, or that is the basis of an application under, subsection (1), and (b) that takes place after December 17, 1990 and before 1991, and for that purpose, every reference in that section to “an assessment, a reassessment or an additional assessment” shall be read as a reference to “an assessment, a reassessment, an additional assessment, a determination or a redetermination”. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34; 1993, c. 27, s. 2
Excise Tax Act — E-15 68.21
Definitions 68.21 (1) In this section, arm’s length sale means a sale of goods by a licensed manufacturer to a person with whom the manufacturer is dealing at arm’s length at the time of the sale; ( vente sans lien de dépendance ) fiscal period means a fiscal period as determined for the purposes of the Income Tax Act . ( exercice ) Payment where bad debt (2) Where ad valorem tax under Part III or VI has been paid by a licensed manufacturer in respect of an arm’s length sale occurring on or after February 16, 1984 and the manufacturer has established, in accordance with generally accepted accounting practices, that any debt owing to him in respect of the sale has become in whole or in part a bad debt and has accordingly written off the debt as a bad debt in his books of account, an amount equal to the proportion of the amount of that tax that the amount of the debt written off is of the price for which the goods were sold shall, subject to this Part, be paid to that manufacturer if he applies therefor in the two years after the end of his fiscal period during which the debt was so written off. Recovery of payment (3) Where a licensed manufacturer recovers all or any part of a debt in respect of which an amount is paid to him pursuant to subsection (2), in this subsection referred to as the “refunded amount”, that manufacturer shall forthwith pay to Her Majesty an amount equal to the proportion of the refunded amount that the amount of the debt so recovered is of the amount of the debt written off in respect of which the refunded amount was paid. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34, c. 12 (4th Supp.), s. 25; 1999, c. 31, ss. 231(F), 248(F)
Excise Tax Act — E-15
arm’s length sale means a sale of goods by a licensed manufacturer to a person with whom the manufacturer is dealing at arm’s length at the time of the sale; ( vente sans lien de dépendance )
Excise Tax Act — E-15 68.22
Payment where warranty 68.22 Where tax under Part III or VI has been paid in respect of any goods that a licensed manufacturer gives away as free replacement parts under a written warranty given in respect of the goods into which the parts are to be incorporated and the amount, if any, charged for the warranty is included in the sale price charged by the licensed manufacturer for the goods into which the parts are to be incorporated or, if those goods are imported goods, in the duty paid value thereof, an amount equal to the amount of that tax shall, subject to this Part, be paid to that manufacturer if he applies therefor within two years after he gave away the goods. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 68.23
Definition of system goods 68.23 (1) In this section, system goods means (a) goods purchased for use directly in a water distribution, sewerage or drainage system, and (b) goods used in the construction of a building, or that part of a building, used exclusively to house machinery and apparatus for use directly in a water distribution, sewerage or drainage system, but does not include chemicals purchased for use or used in the treatment of water or sewage in any such system. Payment where use in certain systems (2) Where tax under Part VI has been paid in respect of any system goods and the purchaser of the goods has, within three years after the completion of the system for which the goods were purchased or in which the goods were used, as the case may be, transferred the system without charge to a municipality pursuant to a by-law of or an agreement with that municipality, an amount equal to the amount of that tax shall, subject to this Part, be paid to that purchaser if he applies therefor within two years after that transfer of the system. Declaration (3) For the purposes of subsection (2), the Minister may declare any agency operating a water distribution, sewerage or drainage system for or on behalf of a municipality to be a municipality. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 68.24
tified institutions (6) Where tax under Part VI has been paid in respect of any goods and a certified institution or previously certified institution has purchased the goods on or after the specified day for the sole use of the institution and not for resale and met the conditions referred to in subsection (2) at the time of the purchase, an amount equal to the amount of that tax shall, subject to this Part, be paid to that institution if it applies therefor within two years after it purchased the goods. Payment where use by certified or previously certified institutions prior to certification (7) Where tax under Part VI has been paid in respect of any goods and a non-profit organization or charity to which a certificate was subsequently issued under subsection (2) or this section, as it read immediately before February 11, 1988, or a person acting on behalf of such an organization or charity, has purchased the goods within two years before the specified day for the sole use of the organization or charity and not for resale and the organization or charity was constructing a building for its own use at the time of the purchase, an amount equal to the amount of that tax shall, subject to this Part, be paid to that organization or charity if it applies therefor within two years after the day on which the certificate was issued to the organization or charity. Exception (8) Where a certificate under subsection (2) specifies a location for which it is issued or a certificate issued under this section, as it read immediately before February 11, 1988, specifies an address of the holder of the certificate, no amount shall be paid pursuant to subsection (6) or (7) to the certified institution or previously certified institution unless the goods were purchased for the sole use of that institution at that location or address and not for resale. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34, c. 12 (4th Supp.), ss. 26, 27; 1999, c. 31, ss. 232, 246(F)
Excise Tax Act — E-15
certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under subsection (2); ( institution titulaire de certificat )
Excise Tax Act — E-15
charity has the meaning assigned by subsection 149.1(1) of the Income Tax Act ; ( organisme de bienfaisance )
Excise Tax Act — E-15
Minister means the Minister of National Health and Welfare; ( ministre )
Excise Tax Act — E-15
non-profit organization means a club, society or association described in paragraph 149(1)(l) of the Income Tax Act ; ( organisation sans but lucratif )
Excise Tax Act — E-15
prescribed means prescribed by the Minister; ( Version anglaise seulement )
Excise Tax Act — E-15
previously certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under this section, as it read immediately before February 11, 1988; ( institution déjà titulaire de certificat )
Excise Tax Act — E-15 (a)
specified day means (a) in relation to a certified institution, the later of (i) the day specified in the certificate pursuant to subsection (3), and (ii) the first day of April preceding the day on which the application for the certificate was received by the Minister, and (b) in relation to a previously certified institution, the later of (i) the day specified in the certificate pursuant to this section, as it read immediately before February 11, 1988, and (ii) the first day of April preceding the day on which the application for the certificate was received by the Minister. ( jour spécifié )
Excise Tax Act — E-15 68.25
Payment where use by hospital cleaning establishments 68.25 Where tax under Part VI has been paid in respect of any goods and the goods have been purchased for the sole purpose of constructing, equipping or operating an establishment (a) that is wholly owned, directly or indirectly, by or on behalf of one or more bona fide public hospitals each of which has been certified as such by the Department of Health, and (b) that is established for the sole purpose of providing laundry services, cleaning services or linen supply services to one or more hospitals described in paragraph (a), an amount equal to the amount of that tax shall, subject to this Part, be paid to that establishment if it applies therefor within two years after the goods were purchased. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34; 1999, c. 31, s. 85
Excise Tax Act — E-15 68.26
Payment where use by educational institutions 68.26 Where tax under Part VI has been paid in respect of any materials and the materials have been purchased by or on behalf of (a) a school, university or other similar educational institution for use exclusively in the construction of a building for that institution, (b) any organization for use exclusively in the construction of a building for that organization that is to be used exclusively or mainly as a public library operated by or on behalf of that organization on a non-commercial basis, or (c) a corporation wholly owned and controlled by Her Majesty in right of a province that is established for the sole purpose of providing residences for students of universities or other similar educational institutions, for use exclusively in the construction of those residences, an amount equal to the amount of that tax shall, subject to this Part, be paid to that institution, organization or corporation if it applies therefor within two years after the materials were purchased. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 68.27
Definition of incinerator goods 68.27 (1) In this section, incinerator goods means (a) materials for use exclusively in the construction of, or (b) machinery or apparatus, including equipment to be installed in a chimney or smoke stack, and repair and replacement parts therefor, for use directly and exclusively in the operation of an incinerator owned or to be owned by a municipality and used or to be used primarily for the incineration of waste for the municipality, but does not include motor vehicles, attachments therefor or office equipment. Payment where use in incinerators (2) Where tax under Part VI has been paid in respect of any incinerator goods and the goods have been purchased by or on behalf of a municipality for the sole use of the municipality and not for resale, an amount equal to the amount of that tax shall, subject to this Part, be paid to that municipality if it applies therefor within two years after that purchase of the goods. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 68.28
Definition of qualified goods 68.28 (1) In this section, qualified goods means the goods mentioned in Part XIII of Schedule III, but does not include (a) photocopiers or other office type reproduction equipment for use by persons whose principal business is not printing; and (b) for greater certainty, goods that are expressly excluded or not included in that Part. Payment where use by small manufacturer (2) Where tax under Part VI has been paid in respect of any qualified goods and the goods have been purchased or imported by a person of a class prescribed pursuant to subsection (3) for the sole use of that person and not for resale, an amount equal to the amount of that tax shall, subject to this Part, be paid to that person if he applies therefor within two years after that purchase or importation of the goods. Regulations (3) The Governor in Council may, on the joint recommendation of the Minister of Finance and the Minister of National Revenue, make regulations prescribing any class of small manufacturer or producer for the purposes of this section. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 68.29
Payment where tourist literature printed 68.29 Where tax under Part VI has been paid in respect of any printed matter that has been produced or purchased in Canada by a board of trade, chamber of commerce, municipal or automobile association or other similar organization, or by or on the order of a government, or a department, agency or representative of a government, and that is made available to the general public without charge for the promotion of tourism, an amount equal to the amount of that tax shall, subject to this Part, be paid to the organization, or to the government, department, agency or representative, if it applies therefor within two years after the printed matter was so produced or purchased. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34, c. 42 (2nd Supp.), s. 7
Excise Tax Act — E-15 68.3
Payment where motor fuel purchased by diplomats 68.3 (1) Where taxes under Parts III and VI have been paid in respect of gasoline or diesel fuel purchased by a diplomat for his personal or official use, an amount equal to the amount of the taxes shall, subject to this Part, be paid to the diplomat if the diplomat applies therefor within two years after the purchase of the gasoline or diesel fuel. Designation order (2) The Governor in Council, on the recommendation of the Minister of Foreign Affairs certifying that Canadian diplomats posted in a foreign country are granted relief from tax on gasoline or diesel fuel, may, by order, designate the foreign country for the purposes of this section. Definition of diplomat (3) In this section, diplomat means a person referred to in section 2 of Part II of Schedule III who represents a country designated by an order made under subsection (2). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 42 (2nd Supp.), s. 8; 1995, c. 5, s. 25
Excise Tax Act — E-15 68.4
 rebate. Time for repayment (8) A repayment made under subsection (7) in respect of a fuel tax rebate paid to a person in a taxation year of the person shall be made within the 90 day period that begins on any day on which the Minister sends to the person a notice of assessment of tax payable under Part I of the Income Tax Act by the person for the year, a notice of determination under subsection 152(1.1) of that Act in respect of the person for the year or a notification that no tax is payable under that Part by the person for the year. Application of subsections 79(1) to (1.2) (9) Where a person repays under subsection (7) all or a part of a fuel tax rebate, subsections 79(1) to (1.2) apply, with such modifications as the circumstances require, as if (a) the repayment were a payment of tax payable under Part III; (b) the person had defaulted in paying the tax within the time prescribed by subsection 78(4); (c) subsection 78(4) had required the tax to be paid on or before (i) in the case of a rebate under subsection (3.1), the later of January 1, 2000 and the last day of the month in which the person received the rebate, and (ii) in any other case, the last day of the month in which the person received the rebate; and (d) the reference in paragraph 79(1)(a) to “a penalty of one-half of one per cent and interest at the prescribed rate” were read as a reference to “a penalty equal to the prescribed rate of interest”. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1992, c. 29, s. 1; 1997, c. 26, s. 81
Excise Tax Act — E-15
air carrier in a calendar year, means a person who is a carrier in the year and whose gross revenue for the year is derived primarily from the business of providing eligible air transportation services; ( transporteur aérien )
Excise Tax Act — E-15
aviation fuel does not include aviation gasoline; ( carburant aviation )