GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 81.29
Notice to Tribunal 81.29 (1) Where an appeal is instituted to the Federal Court from a decision of the Tribunal, the Court shall send a notice of the appeal to the Tribunal. Material sent to Federal Court (2) On the receipt of a notice of an appeal under subsection (1), the Tribunal shall send to the Court all material filed with or sent to the Tribunal in connection with the appeal, together with a transcript of the record of proceedings before the Tribunal. (3) [Repealed, 2013, c. 34, s. 414] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 1999, c. 17, s. 155; 2002, c. 8, s. 183; 2013, c. 34, s. 414
Excise Tax Act — E-15 81.3
Hearing of appeal 81.3 The Federal Court may hear an appeal under this Part in private if, on application by any party to the appeal, the Court is satisfied that the circumstances of the case justify the hearing being so held. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.31
Disposition of appeal 81.31 (1) After hearing an appeal under this Part, the Federal Court may dispose of the appeal by making such order, judgment, finding or declaration as the nature of the matter may require including, without limiting the generality of the foregoing, an order (a) dismissing the appeal; or (b) allowing the appeal in whole or in part and vacating or varying the assessment or determination or referring it back to the Minister for reconsideration. Order (2) Subject to subsection (3), on the disposition of an appeal, the Federal Court may order payment or repayment of any tax, penalty, interest, sum or costs. Costs (3) Where the amount in dispute on an appeal by the Minister, other than by way of counter-claim or cross-demand, from a decision of the Tribunal does not exceed ten thousand dollars, the Minister, on disposition of the appeal, shall pay all reasonable and proper costs of the other party to the appeal in connection therewith. Penalty where no reasonable grounds for appeal to Court (4) Where the Federal Court disposes of an appeal in respect of an assessment or where such an appeal to the Court is discontinued or dismissed without a hearing, the Court may, on application by the Minister and whether or not the Court awards costs, order the person instituting the appeal to pay to the Receiver General an amount not exceeding ten per cent of the amount that was in controversy, if the Court determines that there were no reasonable grounds for the appeal and that one of the main purposes for instituting or maintaining the appeal was to defer the payment of any tax, penalty, interest or other sum payable under this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.32
Extension of time by Tribunal 81.32 (1) Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, or to appeal to the Tribunal under section 81.19 may, at any time before or after the expiration of the time limited by that section for so objecting or appealing, apply to the Tribunal for an order extending that time. Procedure (2) An application under subsection (1) shall be made by filing with the Tribunal three copies of the application. Extension of time by Federal Court (3) Subject to subsection (6), any person entitled to serve a notice of objection under section 81.15 or 81.17 in respect of Part I or to appeal to the Federal Court under section 81.2 or 81.24 may, at any time before or after the expiration of the time limited by that section for so objecting or appealing, apply to the Court for an order extending that time. Procedure (4) An application under subsection (3) shall be made by filing a notice of the application with the Court and serving a copy of the notice on the Deputy Attorney General of Canada at least fourteen days before the application is returnable. Reasons (5) An application under subsection (1) or (3) shall set out the reasons why the applicant is or was not able to comply with the time limitation. Limitation (6) No application may be made pursuant to subsection (1) or (3) more than one year after the expiration of the time limited. Order (7) On application pursuant to subsection (1) or (3), the Tribunal or Court may grant an order extending the time limited if (a) it has not previously made an order extending that time; and (b) it is satisfied that (i) the circumstances are such that it is just and equitable to extend the time, (ii) but for the circumstances referred to in subparagraph (i), an objection would have been made or an appeal would have been instituted, as the case may be, within that time, (iii) the application was brought as soon as circumstances permitted, and (iv) there are reasonable grounds for the objection or appeal. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.33
time limited for instituting the proceedings or, in the case described in paragraph (1)(a), make a further application under section 68.2 in respect of the sale. Intervention (9) Notwithstanding section 81.34, a vendor of goods may intervene in any proceedings or application for extension of the time limited for instituting proceedings instituted by a purchaser of the goods pursuant to subsection (1), as a party to the proceedings or application. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38
Excise Tax Act — E-15 81.34
Interventions 81.34 (1) On application, the Tribunal or Federal Court may make an order permitting any person to intervene in an appeal or a reference to it under this Part as a party thereto, if it is satisfied that the applicant has a substantial and direct interest in the subject-matter of the appeal or reference. Assistance (2) On application, the Tribunal or Federal Court may make an order permitting any person to render assistance to it by way of argument in an appeal or a reference to it under this Part, but such person shall not be added as a party thereto. Terms (3) The Tribunal or Federal Court may impose such terms and conditions as it deems appropriate in connection with an order under this section. Procedure (4) An application under subsection (1) shall be made by filing a notice of the application with the Tribunal or Court, as the case may be, and serving a copy of the notice on the parties to the appeal or reference at least fourteen days before the application is returnable. Matters considered (5) The Tribunal or Court, in any application under this section, shall consider the possibility of undue delay or prejudice or any other matter that it deems appropriate in exercising its discretion pursuant to 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. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.35
81.35 [Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52
Excise Tax Act — E-15 81.36
Reference to Federal Court 81.36 (1) The Minister may refer any question of law, fact or mixed law and fact relating to this Act to the Federal Court for hearing and determination. Contents of reference (2) A reference under subsection (1) shall set out (a) the question to be determined; (b) the names of any specific persons that the Minister seeks to have bound by the determination; and (c) the facts and arguments on which the Minister intends to rely at the hearing. Service (3) A copy of a reference under subsection (1) shall be served by the Minister on the persons, if any, named in the reference pursuant to subsection (2) and on such other persons as, in the opinion of the Court, are likely to be affected by the determination of the question set out in the reference. Notice (4) Where a reference under subsection (1) is made to the Court and the Court is of the opinion that persons, other than those named in the reference pursuant to subsection (2), are likely to be affected by the determination of the question set out in the reference but that the identity of those persons is not known or readily ascertainable, the Court may direct that notice of the reference be given in such manner as it considers will most likely come to the attention of those other persons. Suspension of time limitations (5) The period beginning on the day the Minister institutes proceedings in the Court pursuant to subsection (1) to have a question determined and ending on the day the question is finally determined shall not be counted in determining (a) the time limited by subsection 81.15(1) or 81.17(1) for serving a notice of objection by any person who is served with a copy of the reference pursuant to subsection (3) or who appears as a party at the hearing to determine the question; (b) the time limited by section 81.19, 81.2 or 81.24 for instituting an appeal by any person referred to in paragraph (a); or (c) the time limited by section 82 for commencing proceedings to recover any tax, penalty, interest or other sum payable under this Act by any person referred to in paragraph (a). Final and binding (6) A determination of the Federal Court under this section is, subject to an appeal, final and binding on any person who is served with a copy of the reference pursuant to subsection (3) or who appears as a party at the hearing to determine the question. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.37
Reference to Federal Court 81.37 (1) If the Minister and a person agree in writing that a question of law, fact or mixed law and fact relating to this Act should be determined by the Federal Court, the question shall be determined by that Court under subsection 17(3) of the Federal Courts Act . Suspension of time limitations (2) The period beginning on the day proceedings are instituted in the Court pursuant to subsection (1) to have a question determined and ending on the day the question is finally determined shall not be counted in determining (a) the time limited by subsection 81.15(1) or 81.17(1) for serving a notice of objection by the person who agreed to refer the question or any person who appears as a party at the hearing to determine the question; (b) the time limited by section 81.19, 81.2 or 81.24 for instituting an appeal by any person referred to in paragraph (a); or (c) the time limited by section 82 for commencing proceedings to recover any tax, penalty, interest or other sum payable under this Act by any person referred to in paragraph (a). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38; 2002, c. 8, s. 138
Excise Tax Act — E-15 81.38
 on amounts payable to person (7) If a person has paid an amount on account of the amount owing as set out in a notice of assessment or a notice of decision and a payment is made to that person under subsection (1) or (4) in respect of the assessment, interest at the prescribed rate shall be paid, in respect of each day between the day on which the amount was paid by that person and the day on which the payment was sent to that person. Interest on refunds (8) If a payment is made under subsection (1) or (4) in respect of an application under any of sections 68 to 69, interest at the prescribed rate shall be paid, in respect of each day between the day that is 30 days after the day on which the application was received by the Minister and the day on which the payment was sent. (8.1) [Repealed, 2001, c. 16, s. 33] (9) [Repealed, 2003, c. 15, s. 106] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 1994, c. 29, s. 9; 2001, c. 16, s. 33; 2002, c. 8, s. 139; 2003, c. 15, s. 106
Excise Tax Act — E-15 81.39
Deemed tax 81.39 (1) Subject to subsection (4), if a person has (a) received a drawback under section 70, (b) received a payment under subsection 68.16(1) or (2), 72(6) or (7), 81.14(1), 81.16(1), (4) or (5), 81.18(1) or (3) or 120(7), or (c) made a deduction under subsection 69(2), 73(1), (2) or (3), 74(1) or (3) or 81.18(2) or (4) to which that person was not entitled or in excess of the drawback, payment or deduction to which the person was entitled, the amount of the drawback, payment or deduction or the excess is deemed to be a tax under this Act payable by that person on the day the drawback, payment or deduction was made. Amount payable after disposition of appeal (2) If a person has received a payment under subsection 81.38(1), (6), (7) or (8) and, on the final disposition of the appeal by further appeal or otherwise, it is determined that the person was not entitled to the payment or that the payment was in excess of the payment to which the person was entitled, the amount of the payment or the excess is deemed to be a tax under this Act payable by that person on the day the payment was made. Amount payable after disposition of further appeal (3) If a person has received a payment under subsection 81.38(4), (6), (7) or (8) and, on the final disposition by further appeal or otherwise of the appeal referred to in subsection 81.38(1) on the basis of which the payment was made, it is determined that the person was not entitled to the payment or that the payment was in excess of the payment to which the person was entitled, the amount of the payment or the excess is deemed to be a tax under this Act payable by that person on the day the payment was made. Amount payable after recovery of payment (4) If a person is liable to pay an amount under subsection 68.15(3) or 68.21(3), that amount is deemed to be a tax under this Act payable by that person on the day the liability arose. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38; 1993, c. 27, s. 4; 2003, c. 15, s. 107
Excise Tax Act — E-15 81.4
Dishonoured instruments 81.4 For the purposes of this Act and section 155.1 of the Financial Administration Act , any charge that becomes payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that becomes payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 132
Excise Tax Act — E-15 82
 (a) the Minister may not, because of any of subsections 86(5) to (8), take any of the actions described in subsection 86(4) in respect of the tax debt; (b) the Minister has accepted and holds security in lieu of payment of the tax debt; (c) if the person was resident in Canada on the applicable date described in paragraph (2.2)(a) in respect of the tax debt, the person is non-resident; or (d) an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act , of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act . Bar to claims (2.7) Despite any law of Canada or a province, Her Majesty in right of Canada is not liable for any claim that arises because the Minister collected a tax debt after the end of any limitation period that applied to the collection of the tax debt and before March 4, 2004. Orders after March 3, 2004 and before effect (2.8) Despite any order or judgment made after March 3, 2004 that declares a tax debt not to be payable by a person, or that orders the Minister to reimburse to a person a tax debt collected by the Minister, because a limitation period that applied to the collection of the tax debt ended before royal assent to any measure giving effect to this section, the tax debt is deemed to have become payable on March 4, 2004. Exception where misrepresentation or fraud (3) Proceedings for the recovery of any tax, penalty, interest or other sum payable under this Act may be commenced in a court at any time if payment thereof was avoided by reason of a misrepresentation attributable to neglect, carelessness or wilful default or by reason of fraud. Recovery of penalties and fines for offence from corporation (4) Where a penalty or fine is imposed on a corporation pursuant to a conviction for an offence under this Act and the conviction or a certified copy thereof is produced to the Federal Court, the conviction shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the conviction were a judgment obtained in the Court for a debt of the amount of the penalty or fine and costs, if any, specified in the conviction. Penalties and interest on judgments (5) Where a judgment is obtained for any tax, penalty, interest or other sum payable under this Act, including a certificate registered under section 83, the provisions of this Act by virtue of which a penalty or interest is payable for failure to pay or remit the sum apply, with such modifications as the circumstances require, to failure to pay the judgment debt, and the penalty and interest are recoverable in the same manner as the judgment debt. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 82; R.S., 1985, c. 7 (2nd Supp.), s. 41; 2004, c. 22, s. 48; 2010, c. 25, s. 131
Excise Tax Act — E-15
action means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any provision of this Part. ( action )
Excise Tax Act — E-15
legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate. ( représentant légal )
Excise Tax Act — E-15
tax debt means any amount payable by a person under this Act other than Part IX. ( dette fiscale )
Excise Tax Act — E-15 83
Certificate of default 83 (1) The Minister may certify that any tax, penalty, interest or other sum payable under this Act has not been paid as and when required by this Act. Certificate has effect of judgment (2) On production to the Federal Court, a certificate made under this section shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken thereon, as if the certificate were a judgment obtained in the Court for a debt of the amount specified in the certificate. Costs (3) All reasonable costs and charges attendant on the registration of the certificate are recoverable in the same manner as if they had been certified and the certificate had been registered under this section. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 83; R.S., 1985, c. 7 (2nd Supp.), s. 41
Excise Tax Act — E-15 85
Retention by deduction or set-off 85 Where a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention, by way of deduction or set-off, out of any amount that may be or become payable to that person by Her Majesty in right of Canada, of such amount as the Minister may specify. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 85; R.S., 1985, c. 15 (1st Supp.), s. 29, c. 7 (2nd Supp.), s. 41
Excise Tax Act — E-15 86
riting that the decision or judgment has been rendered. Exception (9) Subsections (2) and (3) do not apply in respect of any amount deemed to be a tax by subsection 81.39(2) or (3). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 86; R.S., 1985, c. 15 (1st Supp.), s. 30, c. 7 (2nd Supp.), s. 41, c. 47 (4th Supp.), s. 52; 2002, c. 8, ss. 140, 183; 2006, c. 4, s. 133