GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
recycling , in respect of a province, means (a) the return, redemption, reuse, destruction or disposal of (i) returnable containers in the province, or (ii) returnable containers in the province and other goods; or (b) the control or prevention of waste or the protection of the environment. ( recyclage )
Excise Tax Act — E-15 (a)
refund , at any time in a province, means (a) in relation to a returnable container of a particular class that is supplied used and empty, or that is filled with a beverage that is supplied, at that time in the province, (i) the greatest of (A) if there is an applicable legislated amount in the province for returnable containers of that class, that amount, (B) if the supplier is a consumers’ recycler who, in the ordinary course of their business, sells the beverage in returnable containers of that class in the province and the usual returnable container charge that is charged by the supplier when so selling the beverage is not less than the amount (in this clause referred to as the “usual refund”) that is, at that time, the usual consideration that the supplier pays for supplies in the province of used and empty returnable containers of that class from consumers, the usual refund, (C) if the supplier is a consumers’ recycler who does not, in the ordinary course of their business, sell the beverage in returnable containers of that class in the province, the amount that is, at that time, the usual consideration that the supplier pays for supplies in the province of used and empty returnable containers of that class from consumers, and (D) if, at that time, (I) in accordance with established industry practice, suppliers charge a common amount as the usual returnable container charge when selling the beverage in returnable containers of that class in the province, and (II) it is not exceptional for the usual amount paid to consumers by consumers’ recyclers as consideration for supplies in the province of used and empty returnable containers of that class to vary among consumers’ recyclers, the greatest of those usual amounts paid to consumers not exceeding the usual returnable container charge, and (ii) if none of clauses (i)(A) to (D) applies, the portion of the amount that is, at that time, the consideration paid, in the greatest number of cases, by consumers’ recyclers for supplies in the province of used and empty returnable containers of that class from consumers that does not exceed the amount that is, at that time, the returnable container charge charged in the greatest number of cases by suppliers when selling the beverage in returnable containers of that class in the province; and (b) in relation to a returnable container of a particular class in respect of which a supply is made at that time in the province of a service to which subsection (7) applies, (i) if the supplier is a consumers’ recycler, the amount that is, at that time, the usual consideration that the supplier pays for supplies in the province of used and empty returnable containers of that class from consumers, and (ii) in any other case, the amount that is, at that time, the consideration paid, in the greatest number of cases, by consumers’ recyclers for supplies in the province of used and empty returnable containers of that class from consumers. ( montant remboursé )
Excise Tax Act — E-15 (a)
returnable container in a province means a beverage container of a class of containers that (a) are ordinarily acquired by consumers; (b) when acquired by consumers, are ordinarily filled and sealed; and (c) are ordinarily supplied in the province used and empty by consumers for consideration. ( contenant consigné )
Excise Tax Act — E-15 (a)
returnable container charge , at any time, means (a) in relation to a returnable container of a particular class containing a beverage that is supplied at that time in a province, the total of all amounts, each of which is charged by the supplier (i) as an amount in respect of recycling in the province, (ii) for the purpose of recovering an amount equivalent to the amount referred to in subparagraph (i) that was charged to the supplier, or (iii) for the purpose of recovering an amount equivalent to the amount that was charged to the supplier by another supplier for the purpose referred to in subparagraph (ii) or for the purpose referred to in this subparagraph; (b) in relation to a filled and sealed returnable container containing a beverage that is held by a person at that time for consumption, use or supply in a province, (i) if the beverage is held at that time by the person for the purpose of making a supply in the province of the beverage in the container, the amount that the person can reasonably expect will be determined under paragraph (a) in respect of the container when the beverage is so supplied, and (ii) in any other case, the amount in respect of the container that would reasonably be expected to be determined under paragraph (a) if the beverage were supplied at that time to the person in the province; and (c) in relation to a returnable container of a particular class in respect of which a recycler of returnable containers of that class makes at that time a supply in a province of a service in respect of recycling to a distributor, or a recycler, of returnable containers of that class, (i) if an Act of the legislature of the province in respect of recycling specifies an amount, or a minimum amount, that must be collected from, or paid by, a recipient in certain circumstances for the supply of a beverage in a returnable container of that class, that amount, and (ii) in any other case, the amount in respect of the container that would reasonably be expected to be determined under paragraph (a) if the container were filled and sealed and contained a beverage that was being supplied at that time in the province. ( droit sur contenant consigné )
Excise Tax Act — E-15 (a)
specified beverage retailer , in respect of a returnable container of a particular class, means a registrant (a) who, in the ordinary course of the registrant’s business, makes supplies (in this definition referred to as specified supplies ) of beverages in returnable containers of that class to consumers in circumstances in which the registrant typically does not unseal the containers; and (b) whose circumstance is not that all or substantially all of the supplies of used and empty returnable containers of that class that are gathered by the registrant at establishments at which the registrant makes specified supplies are of containers that the registrant acquired used and empty for consideration. ( vendeur au détail déterminé )
Excise Tax Act — E-15 226.01
226.01 [Repealed, 2007, c. 18, s. 29] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 18, s. 29
Excise Tax Act — E-15 226.1
226.1 [Repealed, 2007, c. 18, s. 30] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 55; 2007, c. 18, s. 30
Excise Tax Act — E-15 228
 refund or rebate. Refunds and rebates of another person (7) A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under subsection (2) or (2.3) or paid under subsection (2.1) or (4) or Division IV or IV.1 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, ss. 91, 203; 1996, c. 21, s. 65; 1997, c. 10, ss. 47, 210; 2000, c. 30, s. 57; 2018, c. 27, s. 45
Excise Tax Act — E-15 229
Payment of net tax refund 229 (1) Where a net tax refund payable to a person is claimed in a return filed under this Division by the person, the Minister shall pay the refund to the person with all due dispatch after the return is filed. Restriction (2) A net tax refund for a reporting period of a person shall not be paid to the person under subsection (1) 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 Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , the Underused Housing Tax Act , the Select Luxury Items Tax Act and the Global Minimum Tax Act have been filed with the Minister. Restriction (2.1) The Minister is not required to pay a net tax refund under subsection (1) to a person that is a registrant 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 the application for registration made by the person under section 240 has been provided and is accurate. Interest on refund (3) If a net tax refund for a reporting period of a person is paid to the person under subsection (1), interest at the prescribed rate shall be paid to the person on the net tax refund for the period beginning on the day that is 30 days after the later of the day the return in which the refund is claimed is filed with the Minister and the day following the last day of the reporting period and ending on the day the refund is paid. (4) [Repealed, 2006, c. 4, s. 139] [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. 203; 1997, c. 10, s. 211; 2006, c. 4, s. 139; 2013, c. 33, s. 45 2022, c. 5, s. 15 2022, c. 10, s. 141 2022, c. 10, s. 173 2024, c. 15, s. 102 2024, c. 17, s. 86 2024, c. 17, s. 111 2026, c. 3, s. 133
Excise Tax Act — E-15 230
Refund of payment 230 (1) Where a person has paid instalments or interim net tax for a reporting period of the person, or any other amounts on account of the person’s net tax for the period, that exceed the amount of the net tax remittable by the person for the period and the person claims a refund of the excess in a return (other than an interim return) for the period filed under this Division by the person, the Minister shall refund the excess to the person with all due dispatch after the return is filed. Restriction (2) An amount paid on account of net tax for a reporting period of a person shall not be refunded to the person under subsection (1) 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 Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , the Underused Housing Tax Act , the Select Luxury Items Tax Act and the Global Minimum Tax Act have been filed with the Minister. Interest on refund (3) If a refund of an amount that was paid on account of net tax for a reporting period of a person is paid to the person under subsection (1), interest at the prescribed rate shall be paid to the person on the refund for the period beginning on the day that is 30 days after the later of the day the return for the reporting period is filed with the Minister and the day following the last day of the reporting period and ending on the day the refund is paid. (4) [Repealed, 2006, c. 4, s. 140] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, ss. 48, 212; 2006, c. 4, s. 140 2022, c. 5, s. 16 2022, c. 10, s. 142 2022, c. 10, s. 173 2024, c. 15, s. 103 2024, c. 17, s. 87 2024, c. 17, s. 111 2026, c. 3, s. 134
Excise Tax Act — E-15 230.1
Overpayment of refund or interest 230.1 Where an amount is paid to, or applied to a liability of, a person as a refund, or as interest, under this Division and the person is not entitled to the refund or interest, as the case may be, or the amount paid or applied exceeds the refund or interest, as the case may be, to which the person is entitled, the person shall pay to the Receiver General an amount equal to the refund, interest or excess, as the case may be, on the day the refund, interest or excess, as the case may be, is paid to, or applied to a liability of, the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 92
Excise Tax Act — E-15 230.2
Definitions 230.2 (1) In this section, certified institution has the meaning assigned by section 2 of Part XIV of Schedule III; ( institution agréée ) specified property means goods described in section 1 of Part XIV of Schedule III. ( biens déterminés ) Deduction from net tax (2) Where a registrant is a certified institution in a particular reporting period of the registrant, the registrant may, in determining the net tax for the particular reporting period or for a reporting period that ends within four years after the end of the particular period, deduct (a) the total of all amounts that became collectible, or were collected without having become collectible, by the registrant in the particular period and in 1991 as or on account of tax under Division II in respect of specified property; (b) 75% of the total of all amounts that became collectible, or were collected without having become collectible, by the registrant in the particular period and in 1992 as or on account of tax under Division II in respect of specified property; (c) 50% of the total of all amounts that became collectible, or were collected without having become collectible, by the registrant in the particular period and in 1993 as or on account of tax under Division II in respect of specified property; and (d) 25% of the total of all amounts that became collectible, or were collected without having become collectible, by the registrant in the particular period and in 1994 or 1995 as or on account of tax under Division II in respect of specified property. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 92; 1997, c. 10, s. 49
Excise Tax Act — E-15
certified institution has the meaning assigned by section 2 of Part XIV of Schedule III; ( institution agréée )
Excise Tax Act — E-15
specified property means goods described in section 1 of Part XIV of Schedule III. ( biens déterminés )
Excise Tax Act — E-15
applicable provincial tax , in respect of a supply, means any amount that can reasonably be attributed to a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply that is a prescribed tax, duty or fee for the purposes of section 154. ( taxe provinciale applicable )
Excise Tax Act — E-15 (a)
reporting entity for a supply means (a) if an election has been made under subsection 177(1.1) in respect of the supply, the person who is required, under that subsection, to include the tax collectible in respect of the supply in determining the person’s net tax; and (b) in any other case, the supplier. ( déclarant )
Excise Tax Act — E-15 231.1
No adjustment of provincial component of tax 231.1 The amount of tax under subsection 165(2) in respect of a supply that is equal to the amount in respect of the supply that may be deducted under subsection 234(3) by a person shall not be included in determining the amount that may be deducted or that is required to be added, as the case may be, under section 231 or 232 in determining the net tax of the person for any reporting period of the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2009, c. 32, s. 21
Excise Tax Act — E-15 232.01
e pension plan and the participating employer would have been required, had it not ceased to exist, to add an amount to its net tax under paragraph (5)(d) as a consequence of that issuance, the pension entity shall pay the amount to the Receiver General on or before the last day of its claim period that immediately follows its claim period that includes the day on which the tax adjustment note is issued. Requirement to maintain records (11) Despite section 286, every person that issues a tax adjustment note under subsection (3) shall maintain, for a period of six years from the day on which the tax adjustment note was issued, evidence satisfactory to the Minister that the person was entitled to issue the tax adjustment note for the amount for which it was issued. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2010, c. 12, s. 71; 2012, c. 31, s. 81; 2017, c. 33, s. 132 2023, c. 26, s. 119
Excise Tax Act — E-15 232.02
e case may be, for the claim period, and F is the pension rebate amount of the pension entity for the claim period. Prescribed form and manner (5) A tax adjustment note issued under subsection (2) shall be issued in prescribed form containing prescribed information and in a manner satisfactory to the Minister. Notification (6) If a tax adjustment note is issued under subsection (2) to a pension entity of a pension plan and, as a consequence of that issuance, paragraph (4)(d) applies to a participating employer of the pension plan, the pension entity shall, in prescribed form containing prescribed information and in a manner satisfactory to the Minister, forthwith notify the participating employer of that issuance. Joint and several liability (7) If a participating employer of a pension plan is required to add an amount to its net tax under paragraph (4)(d) as a consequence of the issuance of a tax adjustment note under subsection (2) to a pension entity of the pension plan, the participating employer and the pension entity are jointly and severally, or solidarily, liable to pay the amount to the Receiver General. Assessment (8) The Minister may assess a person for any amount for which the person is liable under subsection (7) and, if the Minister sends a notice of assessment, sections 296 to 311 apply, with such modifications as the circumstances require. Liability where participating employer ceases to exist (9) If a participating employer of a pension plan has ceased to exist on or before the day on which a tax adjustment note is issued under subsection (2) to a pension entity of the pension plan and the participating employer would have been required, had it not ceased to exist, to add an amount to its net tax under paragraph (4)(d) as a consequence of that issuance, the pension entity shall pay the amount to the Receiver General on or before the last day of its claim period that immediately follows its claim period that includes the day on which the tax adjustment note is issued. Requirement to maintain records (10) Despite section 286, every person that issues a tax adjustment note under subsection (2) shall maintain, for a period of six years from the day on which the tax adjustment note was issued, evidence satisfactory to the Minister that the person was entitled to issue the tax adjustment note for the amount for which it was issued. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2010, c. 12, s. 71; 2017, c. 33, s. 133 2023, c. 26, s. 120
Excise Tax Act — E-15 232.1
Promotional allowances 232.1 For the purposes of this Part, if (a) a particular registrant acquires particular tangible personal property exclusively for supply by way of sale for a price in money in the course of commercial activities of the particular registrant, and (b) another registrant, who has made taxable supplies of the particular property by way of sale, whether to the particular registrant or another person, (i) pays to or credits in favour of the particular registrant, or (ii) allows as a discount on or credit against the price of any property or service (in this section referred to as the “discounted property or service”) supplied by the other registrant to the particular registrant, an amount in return for the promotion of the particular property by the particular registrant, the following rules apply: (c) the amount is deemed not to be consideration for a supply by the particular registrant to the other registrant, (d) where the amount is allowed as a discount on or credit against the price of the discounted property or service, (i) if the other registrant has previously charged to or collected from the particular registrant tax under Division II calculated on the consideration or part of it for the supply of the discounted property or service, the amount of the discount or credit is deemed to be a reduction in the consideration for that supply for the purposes of subsection 232(2), and (ii) in any other case, the value of the consideration for the supply of the discounted property or service is deemed to be the amount, if any, by which the value of the consideration as otherwise determined for the purposes of this Part exceeds the amount of the discount or credit, and (e) if the amount is not allowed as a discount on or credit against the price of any discounted property or service supplied to the particular registrant, the amount is deemed to be a rebate in respect of the particular property for the purposes of section 181.1. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 60
Excise Tax Act — E-15 233
an election made by the person under this subsection is in effect, in which event the dividend shall be deemed not to be a reduction of the consideration for any supplies. Time for election (4) An election made under subsection (2) or (3) by a person shall be made before any patronage dividend is paid by the person in the fiscal year of the person in which the election is to take effect. Revocation of election (5) An election made under subsection (2) or (3) by a person may be revoked by the person in a fiscal year of the person if the revocation is to take effect before any patronage dividend is paid by the person in that year. Date of payment of dividend (6) For the purposes of this section, a dividend shall be deemed to be paid on the day that it is declared. [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. 94; 1997, c. 10, s. 213; 2000, c. 30, s. 61; 2006, c. 4, s. 22
Excise Tax Act — E-15 234
n on input tax credits etc. for amounts paid or credited (4) No amount of tax under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1 shall be included in determining any input tax credit, rebate, refund or remission under this or any other Act of Parliament where the amount is prescribed for the purposes of subsection (3). Deduction for rebate payable to segregated fund (5) Where, in the circumstances described in subsection 261.31(5), an insurer pays to, or credits in favour of, a segregated fund of the insurer an amount on account of a rebate referred to therein and transmits the application of the segregated fund for the rebate to the Minister in accordance with subsection 261.31(6), the insurer may deduct the amount in determining the net tax of the insurer for the reporting period of the insurer in which the amount was paid or credited. [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. 95; 1997, c. 10, ss. 52, 214; 2000, c. 30, s. 62; 2007, c. 29, s. 45; 2009, c. 32, s. 22; 2017, c. 20, s. 36