GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Act, 2001 — E-14.1 158.61
Duty on unaccounted vaping products 158.61 (1) If a particular person that is responsible at a particular time for vaping products cannot account for the vaping products as being, at the particular time, in the possession of a vaping product licensee or in the possession of another person in accordance with subsection 158.44(3), the following rules apply: (a) if the vaping products are packaged, they are relieved of the duty imposed under section 158.57; and (b) duty is imposed on the vaping products in the amount determined in respect of the vaping products under Schedule 8. Specified vaping province — unaccounted vaping products (2) If a particular person that is responsible at a particular time for vaping products cannot account for the vaping products as being, at the particular time, in the possession of a vaping product licensee or in the possession of another person in accordance with subsection 158.44(3), a duty in respect of a specified vaping province is imposed on the vaping products in prescribed circumstances in the amount determined in prescribed manner. That duty is in addition to the duty imposed under subsection (1). Duty payable (3) The duty imposed under subsection (1) or (2) is payable at the particular time, and by the particular person, referred to in that subsection. Exception (4) Subsection (1) does not apply in circumstances in which the particular person referred to in that subsection is convicted of an offence under section 218.2. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.62
Duty relieved — unstamped vaping products 158.62 (1) The duties imposed under sections 158.57 and 158.58 are relieved on a vaping product that is not stamped. Vaping products imported for personal use (2) Subsection (1) does not apply to the importation of vaping products by an individual for their personal use to the extent that the quantity of the products imported exceeds the quantity permitted under Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff to be imported without the payment of duties , as defined in Note 4 to that Chapter. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.63
Duty relieved — importation by an individual 158.63 (1) The duties imposed under sections 158.57 and 158.58 are relieved on vaping products imported by an individual for their personal use if they were manufactured in Canada and are stamped. Duty relieved — reimportation (2) The duties imposed under sections 158.57 and 158.58 are relieved on vaping products imported by an individual for their personal use if they were manufactured outside Canada, were previously imported into Canada and are stamped. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.64
Duty relieved — importation for destruction 158.64 The duties imposed under paragraphs 158.57(b) and 158.58(b) are relieved on a stamped vaping product that was manufactured in Canada by a vaping product licensee and that is imported for re-working or destruction in accordance with section 158.53. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.65
Duty relieved — prescribed circumstances 158.65 The duties imposed under section 158.57 or 158.58 are relieved on a vaping product in prescribed circumstances. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.66
Duty not payable 158.66 Duty is not payable on a vaping product (a) that is (i) taken for analysis, or destroyed, by the Minister, (ii) taken for analysis by a vaping product licensee in a manner approved by the Minister, (iii) destroyed by a vaping product licensee in a manner approved by the Minister, (iv) delivered by a vaping product licensee to another person for analysis or destruction by that person in a manner approved by the Minister, (v) a vaping product drug, or (vi) a prescribed vaping product; or (b) in prescribed circumstances. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.67
Restriction — entering vaping products 158.67 No person shall enter into an excise warehouse (a) a vaping product that is stamped; or (b) any other vaping product except in accordance with this Act. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.68
Prohibition on removal 158.68 (1) Except if prescribed circumstances exist, no person shall remove from an excise warehouse vaping products manufactured in Canada. Removal of Canadian manufactured vaping products (2) Subject to the regulations, a vaping product manufactured in Canada may be removed from the excise warehouse of the vaping product licensee that manufactured it only if it is (a) for export by the licensee in accordance with this Act; or (b) for delivery to an accredited representative for their official or personal use. Removal from warehouse for re-working or destruction (3) Subject to the regulations, vaping products manufactured in Canada may be removed from the excise warehouse of the vaping product licensee that manufactured them if they are removed for re-working or destruction by the licensee in accordance with section 158.53. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 158.69
Removal of imported vaping products 158.69 (1) Except if prescribed circumstances exist, no person shall remove imported vaping products from an excise warehouse. Exception (2) Subject to the regulations, imported vaping products may be removed from an excise warehouse (a) for delivery to another excise warehouse; (b) for delivery to an accredited representative for their official or personal use; or (c) for export by the excise warehouse licensee in accordance with this Act. 2022, c. 10, s. 59
Excise Act, 2001 — E-14.1 159
Determination of fiscal months 159 (1) The fiscal months of a person other than a cannabis licensee or a vaping product licensee shall be determined in accordance with the following rules: (a) if fiscal months of the person have been determined under subsection 243(2) or (4) of the Excise Tax Act for the purposes of Part IX of that Act, each of those fiscal months is a fiscal month of the person for the purposes of this Act; (b) if fiscal months of the person have not been determined under subsection 243(2) or (4) of the Excise Tax Act for the purposes of Part IX of that Act, the person may select for the purposes of this Act fiscal months that meet the requirements set out in that subsection 243(2); and (c) if neither paragraph (a) nor paragraph (b) applies, each calendar month is a fiscal month of the person for the purposes of this Act. Fiscal months — cannabis or vaping product licensee (1.01) For the purposes of this Act, the fiscal months of a cannabis licensee or a vaping product licensee are calendar months. Determination of fiscal half-years (1.1) The fiscal half-years of a person shall be determined in accordance with the following rules: (a) the period beginning on the first day of the first fiscal month in a fiscal year of the person and ending on the earlier of the last day of the sixth fiscal month and the last day in the fiscal year is a fiscal half-year of the person; and (b) the period, if any, beginning on the first day of the seventh fiscal month and ending on the last day in the fiscal year of the person is a fiscal half-year of the person. Notification of Minister (2) Every person who is required to file a return shall notify the Minister of their fiscal months in the prescribed form and manner. 2002, c. 22, s. 159; 2010, c. 25, s. 110; 2018, c. 12, s. 74 2022, c. 10, s. 60
Excise Act, 2001 — E-14.1 159.1
 for which the revocation becomes effective. Deemed reporting period on revocation (6) If a revocation under paragraph (3)(b) or subsection (4) becomes effective before the last day of a fiscal half-year of a person that is authorized under subsection (2), the period beginning on the first day of the fiscal half-year and ending immediately before the first day of the fiscal month for which the revocation becomes effective is deemed to be a reporting period of the person. 2010, c. 25, s. 111 2022, c. 19, s. 98
Excise Act, 2001 — E-14.1 159.2
Definition of calendar quarter 159.2 (1) In this section, calendar quarter means a period of three months beginning on the first day of January, April, July or October. Reporting period — calendar quarters (2) On application by a cannabis licensee, the Minister may, in writing, authorize the reporting periods of the cannabis licensee to be calendar quarters, beginning on the first day of a calendar quarter. Application — form and filing (3) An application made by a cannabis licensee under subsection (2) is to be (a) made in prescribed form containing prescribed information; and (b) filed with the Minister in prescribed manner on or before the last day of the first month of the calendar quarter for which the authorization is to take effect or any later day that the Minister may allow. (4) [Repealed, 2024, c. 15, s. 155] Revocation by Minister (5) The Minister may revoke an authorization under subsection (2) in respect of a cannabis licensee if (a) the cannabis licensee requests in writing that the Minister do so; (b) the cannabis licensee fails to comply with the Act; or (c) the Minister considers that the authorization is no longer required. Notice of revocation (6) If the Minister revokes an authorization in respect of a cannabis licensee, the following rules apply: (a) the Minister shall send a notice in writing of the revocation to the cannabis licensee and shall specify in the notice the fiscal month of the cannabis licensee for which the revocation becomes effective; and (b) if the revocation becomes effective before the last day of a calendar quarter, the period beginning on the first day of the calendar quarter and ending immediately before the first day of that fiscal month is deemed to be a reporting period of the cannabis licensee. (7) [Repealed, 2024, c. 15, s. 155] 2022, c. 19, s. 99 2024, c. 15, s. 155
Excise Act, 2001 — E-14.1 160
Filing by licensee 160 Every person who is licensed under this Act shall, not later than the last day of the first month after each reporting period of the person, (a) file a return with the Minister, in the prescribed form and manner, for that reporting period; (b) calculate, in the return, the total amount of the duty payable, if any, by the person for that reporting period; and (c) pay that amount to the Receiver General. 2002, c. 22, s. 160; 2007, c. 18, s. 107; 2010, c. 25, s. 112
Excise Act, 2001 — E-14.1 161
Filing by other persons 161 Every person who is not licensed under this Act and who is required to pay duty under this Act shall, not later than the last day of the first month after the fiscal month of the person in which the duty became payable, (a) file a return with the Minister, in the prescribed form and manner, for that fiscal month; (b) calculate, in the return, the total amount of the duty payable by the person for that fiscal month; and (c) pay that amount to the Receiver General.
Excise Act, 2001 — E-14.1 162
Set-off of refunds 162 If, at any time, a person files a return in which the person reports an amount that is required to be paid under this Act by them and the person claims a refund payable to them at that time, in the return or in another return, or in a separate application filed under this Act with the return, the person is deemed to have paid at that time, and the Minister is deemed to have refunded at that time, an amount equal to the lesser of the amount required to be paid and the amount of the refund.
Excise Act, 2001 — E-14.1 163
Definition of electronic payment 163 (1) In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (e) or by any electronic means specified by the Minister. Electronic payment (2) Every person that is required under this Act to pay any duty, interest or other amount to the Receiver General shall, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through (a) a bank; (b) an authorized foreign bank , as defined in section 2 of the Bank Act , that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act; (c) a credit union; (d) a corporation that is authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or (e) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in mortgages on real property or hypothecs on immovables. 2002, c. 22, s. 163 2023, c. 26, s. 89
Excise Act, 2001 — E-14.1 164
Authority for separate returns 164 (1) A licensee who engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for authority to file separate returns and applications for refunds under this Act in respect of a branch or division specified in the application. Authorization by Minister (2) On receipt of the application, the Minister may, in writing, authorize the licensee to file separate returns and applications for refunds in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that (a) the branch or division can be separately identified by reference to the location of the branch or division or the nature of the activities engaged in by it; and (b) separate records, books of account and accounting systems are maintained in respect of the branch or division. Revocation of authorization (3) The Minister may revoke an authorization if (a) the licensee, in writing, requests the Minister to revoke the authorization; (b) the licensee fails to comply with any condition imposed in respect of the authorization or any provision of this Act; (c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the licensee are met; or (d) the Minister considers that the authorization is no longer required. Notice of revocation (4) If the Minister revokes an authorization, the Minister shall send a notice in writing of the revocation to the licensee and shall specify in the notice the effective date of the revocation.
Excise Act, 2001 — E-14.1 165
Amounts owing of $2 or less in total 165 (1) If the Minister determines, at any time, that the total of all amounts owing by a person to Her Majesty under this Act does not exceed two dollars, those amounts are deemed to be nil. Amounts payable of $2 or less in total (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty. However, if the person, at that time, does not owe any amount to Her Majesty, those amounts are deemed to be nil. 2002, c. 22, s. 165; 2003, c. 15, s. 91; 2006, c. 4, s. 113
Excise Act, 2001 — E-14.1 166
Meaning of electronic filing 166 (1) For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister. Filing of return by electronic filing (2) A person who is required to file with the Minister a return under this Act, and who meets the criteria specified in writing by the Minister for the purposes of this section, may file the return by way of electronic filing. Deemed filing (3) For the purposes of this Act, if a person files a return by way of electronic filing, it is deemed to be a return in the prescribed form filed with the Minister on the day the Minister acknowledges acceptance of it.
Excise Act, 2001 — E-14.1 167
Execution of returns, etc. 167 A return, other than a return filed by way of electronic filing under section 166, a certificate or other document made by a person, other than an individual, under this Act shall be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. If the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the corporation, association or organization, are deemed to be so duly authorized.
Excise Act, 2001 — E-14.1 168
Extension of time 168 (1) At any time, the Minister may, in writing, extend the time limited under this Act for a person to file a return or provide information. Effect of extension (2) If the Minister extends the time under subsection (1), (a) the return shall be filed, or the information shall be provided, within the time so extended; (b) any duty payable that the person is required to report in the return shall be paid within the time so extended; (c) any interest payable under section 170 on any amount payable in respect of the return shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and (d) any penalty payable under section 251.1 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires. 2002, c. 22, s. 168; 2006, c. 4, s. 114
Excise Act, 2001 — E-14.1 169
Demand for return 169 The Minister may, on demand sent by the Minister, require any person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand. 2002, c. 22, s. 169; 2012, c. 19, s. 46
Excise Act, 2001 — E-14.1 170
Compound interest on amounts not paid when required 170 (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the prescribed rate and computed for the period beginning on the first day after the day on which the amount was required to be paid and ending on the day the amount is paid. Payment of interest that is compounded (2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day. Period where interest not payable (3) Despite any other provision of this Act, if the Minister notifies a person that the person is required to pay a specified amount under this Act and the person pays the specified amount in full before the end of the period that the Minister specifies with the notice, interest is not payable on the specified amount for the period. Minimum interest and penalty (4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty payable under section 251.1, owing at that time to Her Majesty under this Act for a reporting period of the person and the total amount of interest and the penalty payable by the person under this Act for that period is not more than $25.00, the Minister may waive the total amount. (5) [Repealed, 2003, c. 15, s. 92] 2002, c. 22, s. 170; 2003, c. 15, s. 92; 2006, c. 4, s. 115; 2010, c. 25, s. 113
Excise Act, 2001 — E-14.1 171
Compound interest on amounts payable by Minister 171 Interest shall be compounded daily at the prescribed rate on any amount payable by the Minister to a person. The interest shall be computed for the period beginning on the first day after the day on which the amount is required to be paid and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty, unless this Act provides otherwise. 2002, c. 22, s. 171; 2003, c. 15, s. 93
Excise Act, 2001 — E-14.1 172
Application of interest provisions 172 For greater certainty, if an amendment to this Act, or an amendment or enactment that relates to this Act, comes into force on, or applies as of, a particular day that is before the day on which the amendment or enactment is assented to or promulgated, the provisions of this Act and of the Customs Act , as the case may be, that relate to the calculation and payment of interest apply in respect of the amendment or enactment as though it had been assented to or promulgated on the particular day. 2002, c. 22, s. 172 2019, c 29, s. 82
Excise Act, 2001 — E-14.1 173
Waiving or reducing interest 173 The Minister may, on or before the particular day that is 10 calendar years after the day an amount was required to be paid by a person under this Act, or on application by the person on or before the particular day, waive or reduce any interest on the amount payable by the person under section 170. 2002, c. 22, s. 173; 2006, c. 4, s. 116; 2007, c. 18, s. 108
Excise Act, 2001 — E-14.1 174
Statutory recovery rights 174 Except as specifically provided under this Act, the Customs Act , the Customs Tariff or the Financial Administration Act , no person has a right to recover any money paid to Her Majesty as or on account of, or that has been taken into account by Her Majesty as, duty, interest or other amount payable under this Act.
Excise Act, 2001 — E-14.1 175
Applications for refunds 175 (1) An application for a refund under this Act shall be filed with the Minister in the prescribed form and manner. Single application (2) Only one application may be made under this Act for a refund with respect to any matter.
Excise Act, 2001 — E-14.1 176
Payment if error 176 (1) If a person has paid an amount as or on account of, or that was taken into account as, duty, interest or other amount payable under this Act in circumstances in which the amount was not payable by the person, whether the amount was paid by mistake or otherwise, the Minister shall pay a refund of that amount to the person. Restriction (2) A refund in respect of an amount shall not be paid to a person to the extent that (a) the amount was taken into account as duty for a reporting period of the person and the Minister has assessed the person for the period under section 188; or (b) the amount paid was duty, interest or other amount assessed under that section. Application for refund (3) A refund of an amount shall not be paid to a person unless the person files an application for the refund within two years after the person paid the amount. 2002, c. 22, s. 176; 2010, c. 25, s. 114
Excise Act, 2001 — E-14.1 177
Restriction on refunds, etc. 177 A refund or a payment of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that (a) the amount has previously been refunded, remitted or paid to that person, or applied against an amount owed by the person to Her Majesty, under this or any other Act of Parliament; or (b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament. 2002, c. 22, s. 177; 2007, c. 18, s. 109
Excise Act, 2001 — E-14.1 178
Restriction re trustees 178 If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a refund or any other payment under this Act that the bankrupt was entitled to claim before the appointment shall not be paid after the appointment unless all returns required under this Act to be filed for reporting periods of the bankrupt ending before the appointment have been filed and all amounts required under this Act to be paid by the bankrupt in respect of those reporting periods have been paid. 2002, c. 22, s. 178; 2010, c. 25, s. 115