GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 363
al to the amount included for the earlier reporting period under subparagraph (ii) or (iii) of the description of D in respect of the supply, F is the financial institution’s percentage for the participating province for the immediately preceding taxation year, determined in accordance with the prescribed rules that apply to that financial institution, G is the tax rate for the participating province, H is 7%, I is the number of days in the particular reporting period after March 1997, J is the number of fiscal quarters ending on or after April 1, 1997 and in the particular reporting period, and K is the total of (i) all tax (other than an amount of tax that is prescribed for the purposes of paragraph (a) of the description of F in subsection 225.2(2)) under subsection 165(2) in respect of supplies made in the participating province to the financial institution or under section 212.1 in respect of goods imported by the financial institution for use in the participating province that became payable by the financial institution during the fiscal quarter or that was paid by the financial institution during the fiscal quarter without having become payable, and (ii) all amounts each of which is an amount, in respect of a supply made during the fiscal quarter of property or a service to which the financial institution and another person have elected to have paragraph (c) of the description of A in subsection 225.2(2) apply, equal to tax payable the other person under any of subsection 165(2), 212.1, 218.1 or Division IV.1 that is included in the cost to the other person of supplying the property or service to the financial institution, B is the total of all amounts that became collectible and all other amounts collected by the financial institution in the fiscal quarter as or on account of tax under subsection 165(2), and C is the financial institution’s instalment base for the particular reporting period determined under paragraph 237(2)(b) as if the financial institution were not a selected listed financial institution and tax were not imposed under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1. Information requirements (3) For the purposes of this section, subsections 169(4) and (5) and 223(2) apply with respect to any amount that is included in the description of K in paragraphs (2)(c) and (d) as if that amount were an input tax credit. Exclusions (4) No amount of tax paid or payable by a selected listed financial institution in respect of property or services acquired, imported or brought into a participating province otherwise than for consumption, use or supply in the course of an endeavour (as defined in subsection 141.01(1)) of the financial institution shall be included in determining the instalment to be paid by the institution under subsection (2). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 241; 2000, c. 30, s. 105
Excise Tax Act — E-15 363.1
Election for shorter reporting period 363.1 Any person who, immediately before the implementation date for a participating province, is resident in that province and registered under Subdivision D of Division V may, subject to section 250, (a) if the reporting period of the person immediately before that implementation date is a fiscal quarter, make an election under section 246 to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a), on the first day of any fiscal quarter of the person that begins before the day that is one year after that implementation date; and (b) if the reporting period of the person immediately before that implementation date is a fiscal year, (i) make an election under section 246 to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a), on the first day of any fiscal quarter of the person that begins before the day that is one year after that implementation date, or (ii) make an election under section 247 to have reporting periods that are fiscal quarters of the person to take effect, despite paragraph 247(1)(a), on the first day of any fiscal quarter of the person that begins before the day that is one year after that implementation date. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 106
Excise Tax Act — E-15 363.2
Revocation of election for streamlined accounting 363.2 (1) If a registrant who has made an election under subsection 227(1) that is in effect on the implementation date for a participating province is resident in that participating province immediately before that implementation date or has made supplies in that participating province in the one-year period ending immediately before that implementation date, the registrant may, despite paragraph 227(4.1)(a) but subject to paragraph 227(4.1)(b), revoke that election under subsection 227(4) with effect from (a) if the reporting period of the registrant that includes that implementation date is a fiscal year of the registrant, the first day of any fiscal month of the registrant that begins before the day that is one year after that implementation date; and (b) in any other case, the first day of any reporting period of the registrant that begins before the day that is one year after that implementation date. New reporting period if election (2) If a registrant whose reporting period is a fiscal year revokes an election under subsection 227(4) in accordance with subsection (1) with effect from the first day of a particular fiscal month in a fiscal year of the registrant and that month is not the first fiscal month in that fiscal year, (a) for the purposes of this Part, the period beginning on the first day of that fiscal year and ending immediately before the first day of the particular fiscal month and the period beginning on the first day of the particular fiscal month and ending on the last day of that fiscal year are each deemed to be a separate reporting period of the registrant; and (b) for the purposes of subsections 237(1) and (2), each of those separate reporting periods is deemed to be a reporting period determined under subsection 248(3). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 106
Excise Tax Act — E-15 1
1 The following definitions apply in this Schedule. commercial goods has the same meaning as in subsection 212.1(1) of the Act. qualifying data means fuel consumption data, in respect of automobiles described in the portion of subsection 6(1) before paragraph (a), that is (a) if the fuel consumption data under the EnerGuide mark is based on a test method composed of two — but not five — test cycles, data published by the Government of Canada under the EnerGuide mark in respect of those automobiles; or (b) in any other case, data in respect of those automobiles based on a test method composed of only two test cycles and published by the Government of Canada, as specified by the Minister of National Revenue, on the basis of information adjusted and provided by the Minister of Natural Resources. qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff ) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that (a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List; (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) not exceeding 10 tonnes; or (c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping.
Excise Tax Act — E-15
commercial goods has the same meaning as in subsection 212.1(1) of the Act.
Excise Tax Act — E-15 (a)
qualifying data means fuel consumption data, in respect of automobiles described in the portion of subsection 6(1) before paragraph (a), that is (a) if the fuel consumption data under the EnerGuide mark is based on a test method composed of two — but not five — test cycles, data published by the Government of Canada under the EnerGuide mark in respect of those automobiles; or (b) in any other case, data in respect of those automobiles based on a test method composed of only two test cycles and published by the Government of Canada, as specified by the Minister of National Revenue, on the basis of information adjusted and provided by the Minister of Natural Resources.
Excise Tax Act — E-15 (a)
qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff ) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that (a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List; (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) not exceeding 10 tonnes; or (c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping.
Excise Tax Act — E-15 6
6 (1) Automobiles (including station wagons, vans and sport utility vehicles) designed primarily for use as passenger vehicles but not including pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances and hearses, at the following rates: (a) $1,000, in the case of an automobile that has a weighted fuel consumption rating of 13 litres or more per 100 kilometres but less than 14 litres per 100 kilometres; (b) $2,000, in the case of an automobile that has a weighted fuel consumption rating of 14 litres or more per 100 kilometres but less than 15 litres per 100 kilometres; (c) $3,000, in the case of an automobile that has a weighted fuel consumption rating of 15 litres or more per 100 kilometres but less than 16 litres per 100 kilometres; and (d) $4,000, in the case of an automobile that has a weighted fuel consumption rating of 16 litres or more per 100 kilometres. (2) For the purposes of subsection (1), the weighted fuel consumption rating of an automobile shall be the amount determined by the formula 0.55A + 0.45B where A is the city fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the city fuel consumption rating for the most similar model and attributes; and B is the highway fuel consumption rating (based on the number of litres of fuel, other than E85, per 100 kilometres) for automobiles of the same model with the same attributes as the automobile, as determined by reference to qualifying data, or, if no rating can be so determined that would apply to the automobile, by reference to the best available data, which may include the highway fuel consumption rating for the most similar model and attributes.
Excise Tax Act — E-15 7
7 Air conditioners designed for use in automobiles, station wagons, vans or trucks whether (a) separate, or (b) included as permanently installed equipment in an automobile, station wagon, van or truck at the time of sale or importation of the vehicle by the manufacturer or importer thereof, as the case may be, one hundred dollars and, for purposes of this section and section 8, an evaporator unit designed for use with or as part of an automotive type air conditioning system shall be deemed to be an air conditioner described in this section except where the evaporator unit is used for repair or replacement purposes.
Excise Tax Act — E-15 8
8 Section 7 does not apply in the case of any air conditioner described therein (a) that is purchased or imported for permanent installation in an ambulance or hearse or is included as permanently installed equipment in such a vehicle; (b) that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act; (c) that is included as permanently installed equipment in an automobile, station wagon, van or truck, that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act; or (d) that is included as permanently installed equipment in an automobile, station wagon, van or truck if the automobile, station wagon, van or truck (i) is a qualifying vehicle, (ii) is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act , (iii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile, station wagon, van or truck is provided for a period of less than 180 days, and (iv) is exported within 30 days after the importation.
Excise Tax Act — E-15 9
9 (a) Unleaded gasoline and unleaded aviation gasoline, $0.10 per litre. (b) Leaded gasoline and leaded aviation gasoline, $0.11 per litre.
Excise Tax Act — E-15 9.1
9.1 Diesel fuel and aviation fuel, other than aviation gasoline, $0.04 per litre.
Excise Tax Act — E-15 10
10 Section 6 does not apply to an automobile described in that section that is (a) sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act; (b) purchased or imported for police or fire-fighting services; (c) purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act; or (d) a qualifying vehicle if the automobile (i) is imported temporarily by an individual resident in Canada and not accounted for as a commercial good under section 32 of the Customs Act , (ii) was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the automobile is provided for a period of less than 180 days, and (iii) is exported within 30 days after the importation.
Excise Tax Act — E-15 11
11 Payment of the tax imposed by virtue of section 6 may be deferred in the case of automobiles imported by persons who manufacture automobiles in Canada until such time as the imported automobiles are sold in Canada by those persons.
Excise Tax Act — E-15 1
1 Regular gasoline and unleaded gasoline $0.0036 per litre.
Excise Tax Act — E-15 2
2 Premium leaded gasoline and premium unleaded gasoline $0.0037 per litre.
Excise Tax Act — E-15 3. and 4
3. and 4 [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 40]
Excise Tax Act — E-15 1
1 Usual coverings or usual containers sold to or imported by a manufacturer or producer for use by him exclusively in covering or containing goods of his manufacture or production that are not subject to the consumption or sales tax, but not including coverings or containers designed for dispensing goods for sale or designed for repeated use.
Excise Tax Act — E-15 2
2 All of the following usual coverings or usual containers when for use exclusively for covering or containing goods not subject to the consumption or sales tax: (a) barrels and boxes for fish; lobster crates; scallop bags; (b) barrels, boxes, baskets and crates for packaging fruits and vegetables; (c) bottles and cans for milk and cream; (d) boxes, crates and cartons for eggs; (e) butter and cheese boxes; (f) cans and insulated bags for ice cream; (g) corrugated paper boxes for bread; (h) drums and cans for honey; (i) flour bags; (j) crates, cages and boxes for transportation of live poultry; and (k) bottles for food or drink.
Excise Tax Act — E-15 (a)
(a) barrels and boxes for fish; lobster crates; scallop bags;
Excise Tax Act — E-15 (b)
(b) barrels, boxes, baskets and crates for packaging fruits and vegetables;
Excise Tax Act — E-15 (c)
(c) bottles and cans for milk and cream;
Excise Tax Act — E-15 (f)
(f) cans and insulated bags for ice cream;
Excise Tax Act — E-15 (j)
(j) crates, cages and boxes for transportation of live poultry; and
Excise Tax Act — E-15 3
3 Materials for use exclusively in the manufacture of the tax exempt goods mentioned in sections 1 and 2 of this Part.
Excise Tax Act — E-15 1
1 Articles for the use of the Governor General.
Excise Tax Act — E-15 2
2 Articles imported for the personal or official use of the Heads of Diplomatic Missions, High Commissioners representing other of Her Majesty’s Governments, Counsellors, Secretaries and Attachés at Embassies, Legations and Offices of High Commissioners in Canada, Trade Commissioners and Assistant Trade Commissioners representing other of Her Majesty’s Governments, Consuls General, Consuls and Vice-Consuls of Foreign Nations, who are natives or citizens of the countries they represent and are not engaged in any other business or profession.
Excise Tax Act — E-15 3
3 Automobiles, cigars, cigarettes, manufactured tobacco, ale, beer, stout, wines and spirits purchased in Canada by and for the personal or official use of any of the persons mentioned in section 2 of this Part.
Excise Tax Act — E-15 1
1 Bibles, missals, prayer books, psalm and hymn books, religious tracts, Sunday School lesson pictures, books, bound and unbound, pamphlets, booklets, leaflets, scripture, prayer, hymn and mass cards and religious mottoes and pictures, unframed, for the promotion of religion, and materials to be used exclusively in the manufacture thereof, but not including forms, stationery or annual calendars.
Excise Tax Act — E-15 2
2 Chalkboards, tackboards, desks, tables and chairs, not including upholstered chairs, when sold to or imported by educational institutions for their own use and not for resale, and articles and materials for use exclusively in the manufacture of the tax-exempt goods specified in this section.
Excise Tax Act — E-15 3. (1)
3. (1) The following printed matter, articles and materials: (a) college and school annuals; unbound literary papers regularly issued at stated intervals not less frequently than four times yearly; sheet music; manuscripts; national manufacturing, industrial or trade directories; printed books that contain no advertising and are solely for educational, technical, cultural or literary purposes; articles and materials for use exclusively in the manufacture or production of the foregoing; and (b) magazines and parts thereof; newspapers and parts thereof; articles and materials for use exclusively in the manufacture or production of the foregoing; all the foregoing other than: (i) cultural, entertainment, sports or like publications that serve as programs, (ii) magazines that are not issued regularly at stated intervals or that are so issued but at stated intervals less frequently than four times yearly, (iii) any single issue of a magazine if (A) the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein, or (B) the aggregate of the printed space devoted to advertising in the four issues of the magazine immediately preceding that issue is more than seventy per cent of the aggregate of the total printed space in those four issues, (iv) any single issue of a newspaper if the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein, (v) all issues of a newspaper in any calendar quarter if the printed space devoted to advertising in any issue is, in more than fifty per cent of the issues of the newspaper in that calendar quarter, more than eighty per cent of the total printed space in that issue, (vi) programs, advertising supplements or advertising inserts that, (A) being substantially the same, are for distribution in two or more separate magazines or newspapers, or (B) are supplied by or on behalf of an advertiser to the publisher of a magazine or newspaper, and (vii) programs, advertising supplements, advertising inserts or other advertising material in a newspaper that are (A) printed in a format different from the rest of the newspaper, (B) not sequentially numbered in a manner consistent with the rest of the newspaper, or (C) composed of one or more sheets folded separately from any other section of the newspaper, but excluding albums, biographical, financial or statistical surveys and reports, books for writing or drawing on, catalogues, colouring books, directories of all kinds not mentioned in this section, fashion books, guide books, periodic reports, price lists, rate books, timetables, year books, any other similar printed matter and any printed matter or part thereof or class of printed matter as may be designated by the Governor in Council.
Excise Tax Act — E-15 (a)
(a) college and school annuals; unbound literary papers regularly issued at stated intervals not less frequently than four times yearly; sheet music; manuscripts; national manufacturing, industrial or trade directories; printed books that contain no advertising and are solely for educational, technical, cultural or literary purposes; articles and materials for use exclusively in the manufacture or production of the foregoing; and
Excise Tax Act — E-15 (b)
(b) magazines and parts thereof; newspapers and parts thereof; articles and materials for use exclusively in the manufacture or production of the foregoing; all the foregoing other than: (i) cultural, entertainment, sports or like publications that serve as programs, (ii) magazines that are not issued regularly at stated intervals or that are so issued but at stated intervals less frequently than four times yearly, (iii) any single issue of a magazine if (A) the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein, or (B) the aggregate of the printed space devoted to advertising in the four issues of the magazine immediately preceding that issue is more than seventy per cent of the aggregate of the total printed space in those four issues, (iv) any single issue of a newspaper if the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein, (v) all issues of a newspaper in any calendar quarter if the printed space devoted to advertising in any issue is, in more than fifty per cent of the issues of the newspaper in that calendar quarter, more than eighty per cent of the total printed space in that issue, (vi) programs, advertising supplements or advertising inserts that, (A) being substantially the same, are for distribution in two or more separate magazines or newspapers, or (B) are supplied by or on behalf of an advertiser to the publisher of a magazine or newspaper, and (vii) programs, advertising supplements, advertising inserts or other advertising material in a newspaper that are (A) printed in a format different from the rest of the newspaper, (B) not sequentially numbered in a manner consistent with the rest of the newspaper, or (C) composed of one or more sheets folded separately from any other section of the newspaper,