GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 211.23
d not know and could not reasonably be expected to have known that the particular person made a false statement and if the other person relied in good faith on the false statement and, because of such reliance, did not charge, collect or remit all the tax in respect of the supply that the other person was required to charge, collect or remit, despite section 296, the Minister is not to assess the other person for any obligations in respect of the supply in excess of the obligations in respect of the supply that arise upon or as a consequence of the other person having charged, collected or remitted an amount of tax in respect of the supply. Joint and several, or solidary, liability (3) If a particular person provides to another person evidence that tax in respect of an importation has been paid, if the particular person made a false statement to the other person, if the false statement is relevant to the determination of whether paragraph (1)(c) is applicable in respect of the importation and if the other person claimed an input tax credit (in this subsection referred to as the “non-allowable input tax credit”) to which the other person was not entitled but to which the other person would have been entitled if paragraph (1)(c) were applicable in respect of the importation, the following rules apply: (a) the particular person and the other person are jointly and severally, or solidarily, liable for all obligations under this Part that arise upon or as a consequence of the other person having claimed the non-allowable input tax credit; (b) the Minister may assess the particular person for any amount for which the particular person is liable under this subsection and sections 296 to 311 apply with any modifications that the circumstances require; and (c) if the other person did not know and could not reasonably be expected to have known that the particular person made a false statement and if the other person relied in good faith on the false statement and, because of such reliance, claimed the non-allowable input tax credit, despite section 296, the Minister is not to assess the other person for any obligations under this Part that arose upon or as a consequence of the other person having claimed the non-allowable input tax credit. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.24
Notification and records — warehouse 211.24 A particular person (other than a prescribed person) that in the course of a business makes one or more particular supplies of a service of storing in Canada tangible personal property (other than a service that is incidental to the supply by the particular person of a freight transportation service , as defined in section 1 of Part VII of Schedule VI) offered for sale by another person that is a non-resident person shall (a) notify the Minister of this fact, in prescribed form containing prescribed information and filed with the Minister in prescribed manner, on or before (i) the day that is (A) if the particular person makes those particular supplies in the course of a business carried on as of July 1, 2021, January 1, 2022, and (B) in any other case, six months after the day on which the particular person last began making those particular supplies in the course of a business, or (ii) any later day that the Minister may allow; and (b) in respect of those particular supplies, maintain records containing information specified by the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.25
Information return — operator 211.25 A person (other than a prescribed person) that is a registrant at any time during a calendar year and that is a distribution platform operator in respect of a qualifying tangible personal property supply made in the calendar year shall file with the Minister an information return for the calendar year, in prescribed form containing prescribed information, before July of the following calendar year. The Minister may require that the information return be filed by way of electronic filing. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 212
Imposition of goods and services tax 212 Subject to this Part, every person who is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada tax on the goods calculated at the rate of 5% on the value of the goods. [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. 77; 1997, c. 10, s. 198; 2006, c. 4, s. 19; 2007, c. 35, s. 186
Excise Tax Act — E-15 212.1
Meaning of commercial goods 212.1 (1) In this section, commercial goods means goods that are imported for sale or for any commercial, industrial, occupational, institutional or other like use. Tax in participating province (2) Subject to this Part, every person that is liable under the Customs Act to pay duty on imported goods, or would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by section 212, a tax on the goods calculated at the tax rate for a participating province on the value of the goods if (a) the goods are prescribed goods imported at a place in the participating province; or (b) the goods are not prescribed for the purposes of paragraph (a) and the person is resident in the participating province. Exception (3) Paragraph (2)(b) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act , specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual. Application in offshore areas (4) Paragraph (2)(b) does not apply to goods imported by or on behalf of a person that is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 198; 2012, c. 19, s. 21
Excise Tax Act — E-15 213
Exception 213 No tax under this Division is payable in respect of goods included in Schedule VII. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 213.1
Security 213.1 For the purposes of this Division, the Minister may require a person mentioned in section 212 or 212.1 who imports goods to provide security, in an amount determined by the Minister and subject to such terms and conditions as the Minister may specify, for the payment of any amount that is or may become payable by the person under this Division, where 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. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 78; 1997, c. 10, s. 199
Excise Tax Act — E-15 213.2
Import certificate 213.2 (1) The Minister may, on the request of a registrant who imports goods, issue to the registrant, subject to such conditions as the Minister may specify, a written authorization (in this section referred to as an “import certificate”) for the purpose of applying, on and after the effective date specified in the authorization, section 8.1 of Schedule VII in respect of goods of a particular class imported by the registrant, in which event the Minister shall assign to the registrant a number to be disclosed when the goods are accounted for under section 32 of the Customs Act . Application (2) A request for an import certificate shall contain prescribed information and be filed with the Minister in prescribed manner. Cancellation (3) The Minister may, after giving a person to whom an import certificate has been issued reasonable written notice, cancel the import certificate of the person if (a) the person fails to comply with any condition attached to the certificate or any provision of this Division, (b) the Minister determines that it is no longer required for the purposes for which it was issued, or generally for the purposes of this Division, or (c) it can reasonably be expected that the person will no longer be importing goods of a class in respect of which the certificate was issued in circumstances in which the goods would be included in Schedule VII, and, where the Minister cancels the import certificate of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation. Application after cancellation (4) Where the Minister has cancelled the import certificate of a person in circumstances described in paragraph (3)(a), the Minister shall not issue a new certificate under subsection (1) before the day that is two years after the day on which the cancellation is effective. Cessation (5) An import certificate issued under this section ceases to have effect on the earlier of (a) the effective date of the cancellation of the certificate under subsection (3), and (b) the day that is three years after the effective date of the certificate. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 78; 2001, c. 15, s. 5
Excise Tax Act — E-15 214
Payment of taxes 214 Tax on goods under this Division shall be paid and collected under the Customs Act , and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the goods under the Customs Tariff and, for those purposes, the Customs Act , with such modifications as the circumstances require, applies subject to this Division. [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. 79; 1997, c. 10, s. 200
Excise Tax Act — E-15 214.1
Deduction 214.1 Where tax under section 212.1 is payable by a person and all or any portion of that tax is an amount that is prescribed for the purposes of subsection 234(3), that amount shall be deducted from that tax in determining the amount required to be paid and collected under section 214. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 200
Excise Tax Act — E-15 215
Value of goods 215 (1) For the purposes of this Division, the value of goods shall be deemed to be equal to the total of (a) the value of the goods, as it would be determined under the Customs Act for the purpose of calculating duties imposed on the goods at a percentage rate, whether the goods are in fact subject to duty, and (b) the amount of all duties and taxes, if any, payable on the goods under the Customs Tariff , the Excise Act, 2001, the Special Import Measures Act , this Act (other than this Part) or any other law relating to customs. Idem (2) Notwithstanding subsection (1), for the purposes of this Division, the value of goods imported in prescribed circumstances shall be determined in prescribed manner. Value of goods re-imported after processing (3) The value of goods that are being imported for the first time after having been processed (as defined in subsection 2(1) of the Value of Imported Goods (GST/HST) Regulations ) outside Canada shall be determined for the purposes of this Division without regard to section 13 of those Regulations if (a) the value of the goods would, but for this subsection, be determined for the purposes of this Division under that section; and (b) they are the same goods, in their processed state, as other goods, or incorporate, as a result of their processing, other goods, that were last imported in circumstances in which no tax was payable under this Division because of section 8.1 or 11 of Schedule VII. [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. 80; 2001, c. 15, s. 6; 2007, c. 18, s. 143
Excise Tax Act — E-15 215.1
9 to 61 of that Act; (c) the person has not been and is not entitled to be compensated under a warranty for loss suffered because of any of those circumstances by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII; and (d) within two years after the day on which the amount was paid as tax under this Division, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the amount. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 81; 1997, c. 10, ss. 41, 201; 2000, c. 30, s. 44; 2005, c. 38, ss. 105, 145; 2007, c. 18, s. 18
Excise Tax Act — E-15 217
 in subsection 123(1), the taxation year of the person; (b) in the case of a person that is a registrant but is not described in paragraph (a) or (b) of the definition taxation year in subsection 123(1), the fiscal year of the person; and (c) in any other case, the calendar year. ( année déterminée ) taxing statute of a country means a statute of the country, or of a state, province or other political subdivision of the country, that imposes a levy or charge of general application that is an income or profits tax. ( loi fiscale ) transaction includes an arrangement or event. ( opération ) [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. 83; 1997, c. 10, s. 42; 1999, c. 31, s. 86(F); 2000, c. 30, s. 45; 2001, c. 15, s. 7; 2007, c. 18, s. 20, c. 35, s. 2; 2010, c. 12, s. 61; 2016, c. 7, s. 65; 2017, c. 33, s. 125 2019, c. 29, s. 73 2024, c. 15, s. 134
Excise Tax Act — E-15
Canadian activity of a person means an activity of the person carried on, engaged in or conducted in Canada. ( activité au Canada )
Excise Tax Act — E-15
ceding commission means an amount that is paid to a particular insurer by another insurer under an agreement for the supply of a financial service that includes the issuance, renewal, variation or transfer of ownership of a policy of reinsurance issued by the other insurer in respect of one or more particular insurance policies issued by the particular insurer and that compensates the particular insurer for property acquired, manufactured or produced, and for services acquired or performed, exclusively in Canada by the particular insurer in order to issue and administer the particular insurance policies. ( commission de réassurance )
Excise Tax Act — E-15
duty means anything done by an employee in the course of, or in relation to, the office or employment of the employee. ( tâche )
Excise Tax Act — E-15
employee includes an individual who agrees to become an employee. ( salarié )
Excise Tax Act — E-15 (a)
external charge for a specified year of a qualifying taxpayer in respect of an outlay or expense described in any of paragraphs 217.1(2)(a) to (c) means the amount in respect of the outlay or expense determined by the formula A – B where A is the amount of the outlay or expense that (a) is allowed as a deduction, an allowance or an allocation for a reserve under the Income Tax Act in computing the qualifying taxpayer’s income for the specified year, or would be so allowed if (i) the qualifying taxpayer’s income were computed in accordance with that Act, (ii) the qualifying taxpayer carried on a business in Canada, and (iii) that Act applied to the qualifying taxpayer, and (b) may reasonably be regarded as being applicable to a Canadian activity of the qualifying taxpayer; and B is the total of all amounts, each of which is included in the amount determined under the description of A and is (a) a permitted deduction for the specified year or a preceding specified year of the qualifying taxpayer, other than a returned commission included in paragraph (b), or (b) if a particular amount, included in the amount determined under the description of A, is any part of the value of the consideration for a supply made to the qualifying taxpayer of a financial service that includes the issuance, renewal, variation or transfer of ownership of a policy of reinsurance in respect of one or more particular insurance policies issued by the qualifying taxpayer, an amount (in this description referred to as a returned commission ) included in the particular amount that (i) is attributable to expenses incurred exclusively in Canada by the qualifying taxpayer to issue and administer the particular insurance policies, (ii) is returned to the qualifying taxpayer as a ceding commission in respect of the particular insurance policies, and (iii) is required to be included under the Income Tax Act in computing the qualifying taxpayer’s income for the specified year or for another specified year of the qualifying taxpayer, or would be so required to be included if the conditions set out in subparagraphs (a)(i) to (iii) of the description of A applied to the qualifying taxpayer. ( frais externes )
Excise Tax Act — E-15 (a)
t of the supply or activities that are engaged in exclusively outside Canada by the recipient of the supply and that are not part of a business or adventure or concern in the nature of trade engaged in by that recipient in Canada, (d) a supply of property that is a zero-rated supply only because it is included in section 1.1 of Part V of Schedule VI, if the recipient is not acquiring the property for consumption, use or supply exclusively in the course of commercial activities of the recipient and (i) an authorization of the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or (ii) the recipient does not export the property in the circumstances described in paragraphs 1(b) to (d) of that Part; or (e) a supply of property that is a zero-rated supply only because it is included in section 1.2 of Part V of Schedule VI, if the recipient is not acquiring the property for consumption, use or supply exclusively in the course of commercial activities of the recipient and (i) an authorization of the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or (ii) the recipient is not acquiring the property for use or supply as domestic inventory or as added property (as those expressions are defined in subsection 273.1(1)). ( fourniture taxable importée )
Excise Tax Act — E-15 (a)
loading means any part of the value of the consideration for a supply of a financial service that is attributable to administrative expenses, an error or profit margin, business handling costs, commissions, communications expenses, claims handling costs, employee compensation or benefits, execution or clearing costs, management fees, marketing or advertising costs, occupancy or equipment expenses, operating expenses, acquisition costs, premium collection costs, processing costs or any other costs or expenses of a person that makes the supply, other than commissions for a specified financial service or the part of the value of the consideration that is equal to (a) if the financial service includes the issuance, renewal, variation or transfer of ownership of an insurance policy but not of any other qualifying instrument, the total of (i) the estimate of the net premium of the insurance policy, and (ii) if the insurance policy is a policy of reinsurance, the margin for risk transfer of the insurance policy; (b) if the financial service includes the issuance, renewal, variation or transfer of ownership of a qualifying instrument (other than an insurance policy), the estimate of the default risk premium that is directly associated with the qualifying instrument; and (c) if the financial service includes the issuance, renewal, variation or transfer of ownership of an insurance policy and a qualifying instrument (other than an insurance policy), the amount determined by the formula A + B where A is the total of (i) the estimate of the net premium of the insurance policy, and (ii) if the insurance policy is a policy of reinsurance, the margin for risk transfer of the insurance policy, and B is the estimate of the default risk premium that is directly associated with the qualifying instrument. ( chargement )
Excise Tax Act — E-15
margin for risk transfer means an amount payable to a particular insurer by another insurer under an agreement for the supply of a financial service, which includes the issuance, renewal, variation or transfer of ownership of a policy of reinsurance issued by the particular insurer, that exclusively represents compensation for the assumption, by the particular insurer, of the risk of potential future claims under particular insurance policies issued by the other insurer and that is in addition to the estimate of the net premium of the policy of reinsurance. ( marge de transfert de risques )
Excise Tax Act — E-15 (a)
ne or more agreements in writing, each of which is not the policy of reinsurance and is between the qualifying taxpayer and the insurer or an affiliate, (iii) the fees include 99% or more of the total of all amounts, each of which (A) is payable to the insurer or to an affiliate for property acquired, manufactured or produced, or for a service acquired or performed, in whole or in part outside Canada in respect of the policy of reinsurance, and (B) does not represent (I) the estimate of the net premium of the policy of reinsurance, (II) the margin for risk transfer of the policy of reinsurance, or (III) expenses incurred exclusively in Canada by the qualifying taxpayer to issue and administer the particular insurance policies, (iv) each fee paid by the qualifying taxpayer to the insurer or an affiliate (A) is commensurate with the arm’s length transfer price , as defined in subsection 247(1) of the Income Tax Act , for the provision of the property and services to which the fee relates, and (B) is allowed as a deduction, an allowance or an allocation for a reserve under the Income Tax Act in computing the qualifying taxpayer’s income for a specified year, or would be so allowed if the conditions set out in subparagraphs (a)(i) to (iii) of the description of A in the definition qualifying consideration applied to the qualifying taxpayer, and (v) the qualifying taxpayer pays or remits any amount that is payable or remittable under this Part by the qualifying taxpayer in respect of each fee paid by the qualifying taxpayer to the insurer or an affiliate; (k.2) consideration (other than interest referred to in paragraph (g) or dividends referred to in paragraph (h)) for a supply that is deemed by subsection 150(1) to be a supply of a financial service and that is made to the qualifying taxpayer by another person, if the other person is a qualifying taxpayer throughout each specified year of the other person during which the other person makes an outlay, or incurs an expense, outside Canada for the purpose of making the supply; (l) consideration (other than interest referred to in paragraph (g) or dividends referred to in paragraph (h)) for a specified derivative supply made to the qualifying taxpayer; or (m) a prescribed amount. ( déduction autorisée )
Excise Tax Act — E-15
qualifying compensation of an employee means any salary, wages and other remuneration of the employee and any other amount that is required to be included as income from an office or employment in computing the income of the employee for the purposes of the Income Tax Act . ( rétribution admissible )