GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 325
on as part of a transaction or series of transactions, the following rules apply: (a) the transferor is deemed to not be dealing at arm’s length with the transferee at the time of the transfer of the property if (i) the transferor and the transferee do not deal at arm’s length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and (ii) it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable or remittable under this Part; (b) an amount that the transferor is liable to pay or remit under this Part (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (2) in respect of that amount) is deemed to have become payable or remittable, as the case may be, in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future amount payable under this Part by the transferor or transferee; and (c) the amount determined for A in paragraph (1)(d) is deemed to be the greater of (i) the amount otherwise determined for A in paragraph (1)(d) without reference to this paragraph, and (ii) the amount determined by the formula A − B where A is the fair market value of the property at the time of the transfer, and B is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period and for which no property that is neither cancelled nor extinguished during that period is substituted) provided that the consideration is held by the transferor at that time. [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. 134; 2000, c. 12, ss. 112, 113, c. 30, s. 98; 2017, c. 33, s. 151 2022, c. 19, s. 64
Excise Tax Act — E-15 326
Offences 326 (1) Every person who fails to file or make a return as and when required by or under this Part or who fails to comply with subsection 286(2) or 291(2) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (a) a fine of not less than $1,000 and not more than $25,000; or (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding twelve months. Compliance orders (2) Where a person has been convicted by a court of an offence under subsection (1) for a failure to comply with a provision of this Part or a regulation made under this Part, the court may make such order as it deems proper in order to enforce compliance with the provision. Saving (3) A person that is convicted under this section of failing to comply with a provision of this Part or a regulation made under this Part is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 284.1 or under a regulation made under this Part for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 2001, c. 17, s. 261; 2006, c. 4, s. 159; 2009, c. 32, s. 42; 2010, c. 12, s. 82
Excise Tax Act — E-15 327.1
Definitions 327.1 (1) The definitions in subsection 285.01(1) apply in this section. Offences (2) Every person that, without lawful excuse, the proof of which lies on the person, (a) uses an electronic suppression of sales device or a similar device or software in relation to records that are required to be kept by any person under section 286, (b) acquires or possesses an electronic suppression of sales device, or a right in respect of an electronic suppression of sales device, that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286, (c) designs, develops, manufactures, possesses for sale, offers for sale, sells, transfers or otherwise makes available to another person an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286, (d) supplies installation, upgrade or maintenance services for an electronic suppression of sales device that is, or is intended to be, capable of being used in relation to records that are required to be kept by any person under section 286, or (e) participates in, assents to or acquiesces in the commission of, or conspires with any person to commit, an offence described in any of paragraphs (a) to (d), is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $10,000 and not more than $500,000 or to imprisonment for a term not exceeding two years, or to both. Prosecution on indictment (3) Every person that is charged with an offence described in subsection (2) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to a fine of not less than $50,000 and not more than $1,000,000 or to imprisonment for a term not exceeding five years, or to both. Penalty on conviction (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under any of sections 280.1, 280.11 and 283 to 285.1 or under a regulation made under this Part for the same action unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (5) If, in any appeal under this Part, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court and upon that filing the proceedings before the Tax Court are stayed pending final determination of the outcome of the prosecution. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2013, c. 40, s. 123
Excise Tax Act — E-15 328
Offence re confidential information 328 (1) Every person who (a) contravenes subsection 295(2), or (b) knowingly contravenes an order made under subsection 295(5.1) is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding twelve months, or to both. Idem (2) Every person (a) to whom confidential information has been provided for a particular purpose under paragraph 295(5)(b), (c), (g), (k), (l), (m) or (n), or (b) who is an official to whom confidential information has been provided for a particular purpose pursuant to paragraph 295(5)(a), (d), (e) or (h), and who for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding twelve months, or to both. Definitions (3) In subsections (1) and (2), official and confidential information have the meanings assigned by subsection 295(1). [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. 135; 1999, c. 26, s. 39; 2001, c. 17, s. 262; 2007, c. 18, s. 51
Excise Tax Act — E-15 329
Failure to pay, collect or remit taxes 329 (1) Every person who wilfully fails to pay, collect or remit tax or net tax as and when required under this Part is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of tax or net tax that should have been paid, collected or remitted; or (b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months. General offence (2) Every person who fails to comply with any provision of this Part for which no other penalty is provided under this Subdivision is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $1,000. [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-15 330
Officers of corporations, etc. 330 Where a person other than an individual is guilty of an offence under this Part, every officer, director or agent of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether the person has been prosecuted or convicted. [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-15 331
Power to decrease punishment 331 Notwithstanding the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Part, neither the power to impose less than the minimum fine or imprisonment fixed by this Part nor the power to suspend sentence. [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-15 332
Information or complaint 332 (1) An information or complaint under this Part may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, where an information or complaint purports to have been laid or made under this Part, it shall be deemed to have been laid or made by a person so authorized by the Minister and shall not be called in question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Two or more offences (2) An information or complaint in respect of an offence under this Part may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient by reason of the fact that it relates to two or more offences. Territorial jurisdiction (3) An information or complaint in respect of an offence under this Part may be heard, tried or determined by any court where the accused is resident, carrying on a commercial activity, found or apprehended or is in custody within its territorial jurisdiction notwithstanding the matter of the information or complaint did not arise within its territorial jurisdiction. Limitation of prosecutions (4) An information or complaint under the provisions of the Criminal Code relating to summary convictions, in respect of an offence under this Part, may be laid or made on or before the day that is eight years after the day the matter of the information or complaint arose. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1999, c. 17, s. 156; 2017, c. 33, s. 161
Excise Tax Act — E-15 333
Service 333 (1) Where the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that (a) is a partnership, the notice or document may be addressed to the name of the partnership; (b) is a union, the notice or document may be addressed to the name of the union; (c) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and (d) carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business. Personal service (2) Where the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is (a) where the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; or (b) left with an adult person employed at the place of business of the person. [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-15 334
Sending by mail 334 (1) For the purposes of this Part and subject to subsection (2), anything sent by first class mail or its equivalent shall be deemed to have been received by the person to whom it was sent on the day it was mailed. Paying or remitting by mail (2) A person who is required under this Part to pay or remit an amount shall not be considered as having paid or remitted the amount until it is received by the Receiver General. [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-15 335
 remitted to the Receiver General on account of tax, net tax, penalty or interest has not been received by the Receiver General, is evidence of the statements contained therein. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1994, c. 13, s. 9; 1997, c. 10, s. 84; 1998, c. 19, s. 285; 1999, c. 17, ss. 154, 156; 2005, c. 38, ss. 107, 145; 2010, c. 25, s. 140; 2017, c. 33, ss. 152, 161 2021, c. 23, s. 71 2023, c. 26, s. 84
Excise Tax Act — E-15 336
onstruct a condominium complex on that land under agreements in writing entered into before October 14, 1989 or under agreements in writing entered into on or after that date that substantially conform with terms and conditions relating to those agreements as set out in the offering memorandum, (f) the particular interest relates to a particular residential condominium unit that is owned by the limited partnership and is located in the condominium complex, and (g) possession of the particular residential condominium unit is given after 1990 to a person under a lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence, the amount of tax that is payable and collectible by the limited partnership, and the amount of tax deemed to have been paid and collected by the limited partnership under paragraph 191(1)(e), in respect of the supply of the particular residential condominium unit that is deemed to have been made under paragraph 191(1)(d) are equal to 4% of 80% of the subscription price for the particular interest. Definitions (6) The definitions in this subsection apply in subsection (5). offering memorandum , in respect of an offer to sell interests in a limited partnership to the prospective subscribers, means one or more documents in writing that set out (a) all facts concerning the limited partnership and its activities or proposed activities that significantly affect, or could reasonably be expected to have a significant effect on, the value of those interests; (b) the price at which those interests are being offered; and (c) the date on which ownership of the interests in the partnership are to be transferred to persons who subscribe to the offering. ( notice d’offre ) subscription price , for an interest in a limited partnership, means the consideration payable for the interest as set out in the offering memorandum. ( prix de souscription ) [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. 136; 1997, c. 10, s. 84.1
Excise Tax Act — E-15 (a)
offering memorandum , in respect of an offer to sell interests in a limited partnership to the prospective subscribers, means one or more documents in writing that set out (a) all facts concerning the limited partnership and its activities or proposed activities that significantly affect, or could reasonably be expected to have a significant effect on, the value of those interests; (b) the price at which those interests are being offered; and (c) the date on which ownership of the interests in the partnership are to be transferred to persons who subscribe to the offering. ( notice d’offre )
Excise Tax Act — E-15
subscription price , for an interest in a limited partnership, means the consideration payable for the interest as set out in the offering memorandum. ( prix de souscription )
Excise Tax Act — E-15 337
pply by way of sale to a consumer of property that is a specified property the consideration for which exceeds $5,000 or that is a motor vehicle, ownership and possession of the property are transferred to the consumer under the agreement for the supply after 1990, and all or part of the consideration for the supply is paid or becomes due before September 1, 1990, the following rules apply: (a) the amount of any rebate under section 120 to which the person is entitled, or of any input tax credit of the person, in respect of the property shall be deemed to be the proportion of the rebate or input tax credit otherwise determined that the total of all amounts that became due, or were paid without becoming due, after August 1990 as consideration for the supply of the property to the consumer is of the total consideration for that supply; and (b) where the person is a licensed manufacturer or a licensed wholesaler under Part VI who would, if the property were delivered to the consumer before 1991, be required to pay tax under that Part in respect of the property, the person shall be deemed (i) to have made and received, on January 1, 1991, a particular taxable supply of the property for consideration equal to the consideration for the supply of the property to the consumer, and (ii) to have paid as a recipient and to have collected as a supplier, on January 1, 1991, tax in respect of the particular supply. Meaning of specified property (8) For the purposes of subsection (7), specified property means property in respect of which a person would be required to pay tax under paragraph 50(1)(a) if the person were a licensed manufacturer of the property under Part VI and the person had sold and delivered the property to a consumer in Canada in 1990. (9) [Repealed, 1997, c. 10, s. 240] Supply completed (10) Where all or part of the consideration for a taxable supply by way of sale of tangible personal property becomes due or is paid without becoming due after April 1991 and ownership or possession of the property was transferred before 1991 to the recipient under the agreement for the supply, (a) where paragraph 168(3)(a) applies, ownership and possession of the property, and (b) where paragraph 168(3)(b) applies, ownership of the property, shall, for the purposes of section 168, be deemed to have been transferred to the recipient in April 1991. Application (11) This section does not apply to a supply to which section 338 applies. [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. 137; 1997, c. 10, s. 240
Excise Tax Act — E-15 338
Budget arrangements 338 (1) Where a supply of property or a service (other than a subscription for newspapers, magazines or other publications published periodically) is made and the consideration for the supply of the property or service delivered, performed or made available during any period beginning before 1991 and ending after 1990 is paid by the recipient under a budget payment arrangement with a reconciliation of the payments to take place at or after the end of the period and before 1992, at the time the supplier issues an invoice for the reconciliation of the payments, the supplier shall determine the positive or negative amount determined by the formula A - B where A is the tax that would be payable by the recipient for the part of the property or service supplied during the period that was delivered, performed or made available after 1990, if the consideration therefor had become due and been paid after 1990; and B is the total tax payable by the recipient in respect of the supply of the property or service delivered, performed or made available during the period. Collection of tax (2) Where the amount determined under subsection (1) in respect of a supply of property or a service is a positive amount and the supplier is a registrant, the supplier shall collect, and be deemed to have collected on the day the invoice for the reconciliation of payments is issued, that amount from the recipient as tax. Refund of excess (3) Where the amount determined under subsection (1) in respect of a supply of property or a service is a negative amount and the supplier is a registrant, the supplier shall refund or credit that amount to the recipient and issue a credit note for that amount in accordance with section 232. Continuous supply (4) Where a supply of property or a service, during any period for which the supplier issues an invoice for the supply, is made on a continuous basis by means of a wire, pipeline or other conduit and, because of the method of recording the delivery of the property or the provision of the service, the time at which the property or a part thereof is delivered, or the time at which the service or a part thereof is provided, cannot reasonably be determined, an equal part of the whole of the property delivered, or of the whole of the service provided, in the period shall, for the purposes of this section, be deemed to have been delivered or provided, as the case may be, on each day of the period. [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-15 339
Progress payments 339 Where a taxable supply is made under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel, (a) any consideration for the supply that becomes due or is paid without becoming due after August 1989 and before 1991 as a progress payment required under the contract shall be deemed, for the purposes of this Part, to have become due on January 1, 1991 and not to have been paid before 1991; (b) no tax is payable in respect of any part of the consideration for the supply that may reasonably be attributed to property delivered and services performed under the contract before 1991; and (c) where paragraph 168(3)(c) applies in respect of the supply, tax is payable in respect thereof and the construction, renovation, alteration or repair is substantially completed before December 1990, the construction, renovation, alteration or repair shall be deemed, for the purposes of this Part, to have been substantially completed on December 1, 1990 and not before that day. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12