GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15
subordinate , in respect of a particular person, includes any other person over whose activities the particular person has direction, supervision or control whether or not the other person is an employee of the particular person or of another person, except that, if the particular person is a member of a partnership, the other person is not a subordinate of the particular person solely because the particular person is a member of the partnership. ( subalterne )
Excise Tax Act — E-15
tax benefit means a reduction, avoidance or deferral of tax, net tax or other amount payable under this Part or an increase in a refund or rebate under this Part. ( avantage fiscal )
Excise Tax Act — E-15
valuation activity of a person means anything done by the person in determining the value of a property or a service. ( activité d’évaluation )
Excise Tax Act — E-15 286
Keeping books and records 286 (1) Every person that carries on a business or is engaged in a commercial activity in Canada, every person that is required under this Part to file a return and every person that makes an application for a rebate or refund shall keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Part or the amount of any rebate or refund to which the person is entitled. Minister may specify information (1.1) The Minister may specify the form a record is to take and any information that the record shall contain. Language and location of record (1.2) Unless otherwise authorized by the Minister, a record shall be kept in Canada in English or in French. Inadequate records (2) Where a person fails to keep adequate records for the purposes of this Part, the Minister may require the person to keep such records as the Minister may specify and the person shall thereafter keep the records so specified. Period for retention (3) Every person required under this section to keep records shall retain them until the expiration of six years after the end of the year to which they relate or for such other period as may be prescribed. Electronic records (3.1) Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period set out in subsection (3). Exemptions (3.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (3.1). Objection or appeal (4) Where a person who is required under this section to keep records serves a notice of objection or is a party to an appeal or reference under this Part, the person shall retain, until the objection, appeal or reference and any appeal therefrom is finally disposed of, every record that pertains to the subject-matter of the objection, appeal or reference. Demand by Minister (5) Where the Minister is of the opinion that it is necessary for the administration of this Part, the Minister may, by a demand served personally or by registered or certified mail, require any person required under this section to keep records to retain those records for such period as is specified in the demand. Permission for earlier disposal (6) A person who is required under this section to keep records may dispose of the records before the expiration of the period in respect of which the records are required to be kept if written permission for their disposal is given by the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1998, c. 19, s. 282 2021, c. 23, s. 111
Excise Tax Act — E-15 287
Definitions 287 In sections 288 to 292, authorized person means a person who is authorized by the Minister for the purposes of sections 288 to 292; ( personne autorisée ) dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; ( maison d’habitation ) judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. ( juge ) [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
authorized person means a person who is authorized by the Minister for the purposes of sections 288 to 292; ( personne autorisée )
Excise Tax Act — E-15 (a)
dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; ( maison d’habitation )
Excise Tax Act — E-15
judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. ( juge )
Excise Tax Act — E-15 288
Inspections 288 (1) Subject to subsection (2), an authorized person may, at all reasonable times, for any purpose related to the administration or enforcement of this Part (a) inspect, audit or examine any documents, property or processes of a person that may be relevant in determining the obligations or entitlements of that or any other person under this Part; (b) enter any premises or place where any business or commercial activity is carried on, where any property is kept, where anything is done in connection with any business or commercial activity or where any documents are or should be kept; (c) require any person to give the authorized person all reasonable assistance, to answer all proper questions relating to the administration and enforcement of this Part and (i) to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and (ii) to answer the questions in writing, in any form specified by the authorized person; and (d) require the person or any other person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Part. Prior authorization (2) If any premises or place referred to in subsection (1) is a dwelling-house, an authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (3). Application (3) Where, on ex parte application by the Minister, a judge is satisfied by information on oath that (a) there are reasonable grounds to believe that a dwelling-house is a premises or place referred to in subsection (1), (b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Part, and (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused, the judge may issue a warrant authorizing an authorized person to enter the dwelling-house subject to such conditions as are specified in the warrant, but, where the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Part, the judge may (d) order the occupant of the dwelling-house to provide an authorized person with reasonable access to any document or property that is or should be kept in the dwelling-house, and (e) make such other order as is appropriate in the circumstances to carry out the purposes of this Part, to the extent that access was or may be expected to be refused and that the document or property is or may be expected to be kept in the dwelling-house. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1994, c. 21, s. 127 2022, c. 19, s. 62
Excise Tax Act — E-15 289
Requirement to provide documents or information 289 (1) Despite any other provision of this Part, the Minister may, subject to subsection (2), for any purpose related to the administration or enforcement of a listed international agreement or this Part, including the collection of any amount payable or remittable under this Part by any person, by a notice served or sent in accordance with subsection (1.1), require that any person provide the Minister, within any reasonable time that is stipulated in the notice, with (a) any information or additional information, including a return under this Part; or (b) any document. Notice (1.1) A notice referred to in subsection (1) may be (a) served personally; (b) sent by registered or certified mail; or (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically. Unnamed persons (2) The Minister shall not impose on any person (in this section referred to as a “third party”) a requirement under subsection (1) to provide information or any document relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (3). Judicial authorization (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and (b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Part. (4) to (6) [Repealed, 2013, c. 33, s. 46] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 2000, c. 30, s. 85; 2007, c. 18, s. 47; 2013, c. 33, s. 46; 2017, c. 33, s. 146 2021, c. 23, s. 68
Excise Tax Act — E-15 289.1
Compliance order 289.1 (1) On summary application by the Minister, a judge may, despite subsection 326(2), order a person to provide any access, assistance, information or document sought by the Minister under section 288 or 289 if the judge is satisfied that (a) the person was required under section 288 or 289 to provide the access, assistance, information or document and did not do so; and (b) in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 293(1)). Notice required (2) An application under subsection (1) must not be heard before the end of five clear days from the day the notice of application is served on the person against whom the order is sought. Judge may impose conditions (3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. Contempt of court (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed. Appeal (5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 17, s. 258
Excise Tax Act — E-15 289.2
Time period not to count 289.2 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 296 or 297: (a) if the person is served or sent a notice of a requirement under subsection 289(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and (b) if an application is commenced by the Minister under subsection 289.1(1) to order the person to provide any access, assistance, information or document, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2018, c. 27, s. 50 2021, c. 23, s. 69
Excise Tax Act — E-15 290.1
Warrant under Criminal Code 290.1 (1) For the purposes of this Part and subject to subsection (2), a warrant may be issued under subsection 487.01(1) of the Criminal Code to an authorized person even though that person is not a peace officer. Video surveillance not authorized (2) The warrant is not to authorize the observation of a person by means of a video camera or other similar electronic device. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 17, s. 355
Excise Tax Act — E-15 290.2
Things seized 290.2 (1) Subsection (2) applies to an authorized person who has seized anything (a) under a warrant issued under the Criminal Code ; (b) under section 487.11 or 489 of the Criminal Code ; or (c) in the execution of duties under this Part. Restitution of things seized and report (2) If the authorized person is satisfied that the circumstances set out in subparagraphs 489.1(1)(a)(i) and (ii) of the Criminal Code apply in respect of the thing seized, the authorized person is, as soon as practicable, to return the thing seized and report in accordance with paragraph 489.1(1)(a) of that Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2024, c. 17, s. 355
Excise Tax Act — E-15 291
Copies 291 (1) If any document is seized, inspected, audited, examined or provided under any of sections 276 and 288 to 290, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way. Compliance (2) No person shall, physically or otherwise, do or attempt to do any of the following: (a) interfere with, hinder or molest any official (in this subsection having the same meaning as in section 295) doing anything the official is authorized to do under this Part, or (b) prevent any official from doing anything the official is authorized to do under this Part and every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to subsection (1) or any of sections 288 to 290 and 292. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1998, c. 19, s. 283; 1999, c. 17, s. 156; 2000, c. 30, s. 86; 2001, c. 17, s. 259; 2017, c. 33, s. 161
Excise Tax Act — E-15 293
rse to be followed in connection with anything done or being done under this section, other than subsection (2), (3) or (4), and there is no direction in this section with respect thereto, a judge may give such direction with regard thereto as, in the judge’s opinion, is most likely to carry out the object of this section of allowing solicitor-client privilege for proper purposes. Prohibition (12) The custodian shall not deliver a document to any person except in accordance with an order of a judge or a consent under this section or except to any officer or servant of the custodian for the purposes of safeguarding the document. Idem (13) No officer shall inspect, examine or seize a document in the possession of a lawyer without giving the lawyer a reasonable opportunity to make a claim under this section. Copies (14) At any time while a document is in the custody of a custodian under this section, a judge may, on ex parte application of the lawyer, by order, authorize the lawyer to examine or make a copy of the document in the presence of the custodian or the judge, which order shall contain such provisions as may be necessary to ensure that the document is repackaged and that the package is resealed without alteration or damage. Waiver of privilege (15) Where, for the purpose of subsection (2), (3) or (4), a lawyer makes a claim that a named client of the lawyer has a solicitor-client privilege in respect of information or a document, the lawyer shall at the same time communicate to the Minister or to a person duly authorized to act for the Minister the address of the client last known to the lawyer so that the Minister may endeavour to advise the client of the claim of privilege that has been made on the client’s behalf and thereby give the client an opportunity, if it is practicable within the time limited by this section, to waive the claim of privilege before the matter is to be decided by a judge or other tribunal. Compliance (16) No person shall hinder, molest or interfere with any person doing anything that the person is authorized to do under this section or prevent or attempt to prevent any person doing any such thing and, notwithstanding any other Act or law, every person shall, unless the person is unable to do so, do everything the person is required to do under this section. [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. 155; 2000, c. 30, s. 88
Excise Tax Act — E-15
custodian means a person in whose custody a package is placed under subsection (3); ( gardien )
Excise Tax Act — E-15
judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court; ( juge )
Excise Tax Act — E-15
lawyer means, in the Province of Quebec, an advocate, lawyer or notary and, in any other province, a barrister or solicitor; ( avocat )
Excise Tax Act — E-15
officer means a person acting under the authority conferred by any of sections 276 and 288 to 291; ( fonctionnaire )
Excise Tax Act — E-15
solicitor-client privilege means the right, if any, that a person has in a superior court in the province where the matter arises to refuse to disclose an oral or documentary communication on the ground that the communication is one passing between the person and the person’s lawyer in professional confidence, except that, for the purposes of this section, an accounting record of a lawyer, including any supporting invoice, voucher or cheque, shall be deemed not to be such a communication. ( privilège des communications entre client et avocat )
Excise Tax Act — E-15 294
Information respecting non-resident persons 294 Every corporation that, at any time in a taxation year, was resident in Canada or carried on business or a commercial activity in Canada shall, in respect of each non-resident person with whom it was not dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, prescribed information for the year in respect of transactions with that 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-15 295
) concealing the identity of the person to whom the information relates; and (d) sealing the records of the proceeding. Disclosure to person or on consent (6) An official or other representative of a government entity may provide confidential information relating to a person (a) to that person; and (b) with the consent of that person, to any other person. Confirmation of registration and business number (6.1) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true: (a) the identified person is registered under Subdivision E of Division II or Subdivision D of Division V; and (b) the number is the business number of the identified person. Appeal from order or direction (7) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada. Disposition of appeal (8) The court to which an appeal is taken under subsection (7) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts shall apply, with such modifications as the circumstances require, in respect of an appeal instituted under subsection (7). Stay (9) An appeal instituted under subsection (7) shall stay the operation of the order or direction appealed from until judgment is pronounced. [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. 128; 1996, c. 21, s. 67, c. 23, s. 187; 1997, c. 10, s. 236; 1998, c. 19, s. 284; 1999, c. 26, s. 38; 2000, c. 14, s. 33; 2001, c. 17, s. 260; 2003, c. 15, s. 68; 2004, c. 11, s. 28; 2005, c. 30, s. 23; 2007, c. 18, s. 48; 2009, c. 2, s. 121; 2014, c. 20, s. 50; 2015, c. 20, s. 3; 2016, c. 7, s. 67; 2017, c. 33, s. 161; 2018, c. 27, s. 52 2019, c. 13, s. 121 2021, c. 23, s. 112 2022, c. 10, s. 25 2022, c. 14, s. 6 2023, c. 14, s. 4 2023, c. 26, s. 83 2024, c. 15, s. 71 2026, c. 3, s. 97 2026, c. 3, s. 189
Excise Tax Act — E-15
aboriginal government means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; ( gouvernement autochtone )
Excise Tax Act — E-15
authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act; ( personne autorisée )
Excise Tax Act — E-15 (a)
business number means the number (other than a Social Insurance Number) used by the Minister to identify (a) a registrant for the purposes of this Part, (a.1) a person registered under Subdivision E of Division II, or (b) an applicant (other than an individual) for a rebate under this Part; ( numéro d’entreprise )