GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
provincial pension rebate amount of a pension entity for a claim period of the pension entity in a fiscal year that ends in a taxation year of the pension entity means the amount equal to (a) if the pension entity is a selected listed financial institution throughout the claim period, the total of all amounts, each of which is determined for a participating province by the formula A × B × C/D where A is the pension rebate amount of the pension entity for the claim period, B is the pension entity’s percentage for the participating province for the taxation year for the purposes of C in the formula in subsection 225.2(2), C is the tax rate for the participating province, and D is the rate set out in subsection 165(1); and (b) in any other case, zero. ( montant de remboursement de pension provincial )
Excise Tax Act — E-15 (a)
qualifying employer of a pension plan for a calendar year means a participating employer of the pension plan that is a registrant and that (a) if employer contributions were made to the pension plan in the immediately preceding calendar year, made employer contributions to the pension plan in that year; and (b) in any other case, was the employer of one or more active members of the pension plan in the immediately preceding calendar year. ( employeur admissible )
Excise Tax Act — E-15 (a)
qualifying pension entity means a pension entity of a pension plan other than a pension plan in respect of which (a) listed financial institutions made 10% or more of the total employer contributions to the pension plan in the last preceding calendar year in which employer contributions were made to the pension plan; or (b) it can reasonably be expected that listed financial institutions will make 10% or more of the total employer contributions to the pension plan in the next calendar year in which employer contributions will be required to be made to the pension plan. ( entité de gestion admissible )
Excise Tax Act — E-15 (a)
recoverable amount in respect of a claim period of a person means an amount of tax (a) that is included in determining an input tax credit of the person for the claim period; (b) for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act of Parliament; or (c) that can reasonably be regarded as having been included in an amount adjusted, refunded or credited to or in favour of the person for which a credit note referred to in subsection 232(3) has been received by the person or a debit note referred to in that subsection has been issued by the person. ( montant recouvrable )
Excise Tax Act — E-15 (a)
tax recovery rate of a person for a fiscal year of the person means the lesser of (a) 100%; and (b) the amount (expressed as a percentage) determined by the formula (A + B) / C where A is the total of all amounts, each of which is (i) if the person is a selected listed financial institution at any time in the fiscal year, an input tax credit of the person, in respect of an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01, for a reporting period of the person included in the fiscal year, and (ii) in any other case, an input tax credit of the person for a reporting period of the person included in the fiscal year, B is the total of all amounts, each of which is (i) if the person is a selected listed financial institution at any time in the fiscal year, a rebate to which the person is entitled under section 259, in respect of an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01, for a claim period of the person included in the fiscal year, and (ii) in any other case, a rebate to which the person is entitled under section 259 for a claim period of the person included in the fiscal year, and C is the total of all amounts, each of which is (i) if the person is a selected listed financial institution at any time in the fiscal year, an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01 that became payable, or was paid without having become payable, by the person during the fiscal year, and (ii) in any other case, an amount of tax that became payable, or was paid without having become payable, by the person during the fiscal year. ( taux de recouvrement de taxe )
Excise Tax Act — E-15
excess pension rebate amount for a claim period of a pension entity means, in respect of an amount of tax deemed to have been paid under subparagraph 172.1(8.01)(b)(i), or to have become payable under section 172.11, by the pension entity during the claim period, the amount that would be the pension rebate amount of the pension entity for the claim period if the amount of tax were the only eligible amount of the pension entity for the claim period. ( excédent du montant de remboursement de pension )
Excise Tax Act — E-15
remaining pension rebate amount for a claim period of a pension entity means the amount determined by the formula A − B where A is the pension rebate amount of the pension entity for the claim period; and B is the total of all amounts, each of which is an excess pension rebate amount for the claim period in respect of which a portion of the rebate under subsection (2) for the claim period is claimed by the pension entity in accordance with paragraph (3.2)(a). ( solde du montant de remboursement de pension )
Excise Tax Act — E-15 261.1
Rebate in respect of goods removed from a participating province 261.1 (1) If a supply by way of sale of property that is tangible personal property (other than property included in paragraph 252(1)(a) or (c)), a mobile home or a floating home is made in a particular participating province to a person that is resident in Canada, if the person removes the property from the participating province to another province within thirty days after it is delivered to the person and if prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner. Stored goods (2) For the purposes of subsection (1), where a person places property in storage after it is delivered to the person in a participating province, the period during which the person holds the property in storage shall not be taken into account in determining whether the person removes the property from the province within thirty days after delivery. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 229; 2009, c. 32, s. 31
Excise Tax Act — E-15 261.2
Rebate in respect of goods imported at a place in a province 261.2 If a person that is resident in a particular participating province pays tax under subsection 212.1(2) in respect of property described in paragraph 212.1(2)(b) that the person imports at a place in another province for consumption or use exclusively in any province (other than the particular participating province) and if prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 229; 2009, c. 32, s. 32; 2012, c. 19, s. 23
Excise Tax Act — E-15 261.3
Rebate in respect of intangible personal property or services supplied in a participating province 261.3 (1) If a person that is resident in Canada is the recipient of a supply made in a participating province of intangible personal property or a service that is acquired by the person for consumption, use or supply in whole or in part outside the participating province and if prescribed conditions are satisfied, the Minister shall, subject to section 261.4, pay a rebate to the person equal to the amount determined in prescribed manner. (2) [Repealed, 2012, c. 31, s. 89] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 229; 2009, c. 32, s. 33; 2012, c. 31, s. 89
Excise Tax Act — E-15 261.4
Restriction 261.4 (1) A rebate shall not be paid under any of sections 261.1 to 261.31 unless (a) the person files an application for the rebate within one year after (i) in the case of a rebate under section 261.1 in respect of property supplied in a participating province, the day the person removes the property from the participating province, and (ii) in the case of a rebate under any of sections 261.2 to 261.31 in respect of tax payable by the person, the day that tax became payable; (b) except where the application is a prescribed application, where the person is an individual, the individual has not made another application under this section in the calendar quarter in which the application is made; (c) where the person is not an individual, the person has not made another application under this section in the calendar month in which the application is made; and (d) prescribed circumstances, if any, exist. (e) [Repealed, 2009, c. 32, s. 35] Exception for investment plans, etc. (2) A rebate under any of sections 261.1 to 261.3 in respect of tax paid or payable by a listed financial institution described in subparagraph 149(1)(a)(vi) or (ix) must not be paid. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 229; 2009, c. 32, s. 35; 2012, c. 31, s. 91
Excise Tax Act — E-15 261.5
261.5 [Repealed, 2000, c. 30, s. 78] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 229; 2000, c. 30, s. 78
Excise Tax Act — E-15 262
Form and filing of application 262 (1) An application for a rebate under this Division (other than section 253) shall be made in prescribed form containing prescribed information and shall be filed with the Minister in prescribed manner. Single application (2) Only one application may be made under this Division for a rebate with respect to any matter. Group of individuals (3) If a supply of a residential complex or a share of the capital stock of a cooperative housing corporation is made to two or more individuals or if two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a residential complex, the following rules apply in respect of those individuals: (a) subject to paragraphs (b) to (c.1), the references in sections 254 to 256 to a particular individual shall be read as references to all of those individuals as a group; (b) the references in paragraphs 254(2)(b), 254.1(2)(b) and 255(2)(c) and 256(2)(a) and (2.2)(b) to the primary place of residence of the particular individual or a relation of the particular individual are to be read as references to the primary place of residence of any of those individuals or a relation of any of those individuals; (c) the references in clause 254(2)(g)(i)(A), subparagraphs 254.1(2)(g)(i), 255(2)(f)(i) and 256(2)(d)(i) and paragraph 256(2.2)(c) to the particular individual or a relation of the particular individual are to be read as references to any of those individuals or a relation of any of those individuals; (c.1) the references in paragraphs 254(2.1)(e), 254.1(2.1)(e), 255(2.1)(e) and 256(2.1)(c), in the description of B in each of paragraphs 254(2.1)(f), 254.1(2.1)(f) and 255(2.1)(f) and in the description of C in subsection 256(2.1) to the particular individual are to be read as references to any of those individuals; (d) only one of those individuals may apply for the rebate under subsection 254(2), 254.1(2), 255(2) or 256(2), as the case may be, in respect of the complex or share; and (e) only one of those individuals may apply for the rebate under subsection 254(2.1), 254.1(2.1), 255(2.1) or 256(2.1), as the case may be, in respect of the complex or share and the individual that applies for that rebate must meet the criteria set out in paragraph 254(2.1)(e), 254.1(2.1)(e), 255(2.1)(e) or 256(2.1)(c), as the case may be. [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. 117; 2001, c. 15, s. 18 2021, c. 23, s. 109 2026, c. 2, s. 9
Excise Tax Act — E-15 263
Restriction on rebate 263 A rebate of an amount under subsection 215.1(1) or (2) or 216(6) or any of sections 252 to 261.31, or a refund or abatement of an amount that, because of subsection 215.1(3) or 216(7), may be granted under section 69, 73, 74 or 76 of the Customs Act , shall not be paid or granted to a person to the extent that it can reasonably be regarded that (a) the amount has previously been rebated, refunded or remitted to that person under this or any other Act of Parliament; (b) the person has claimed or is entitled to claim an input tax credit in respect of the amount; (c) the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other section of this Act or under any other Act of Parliament; or (d) a credit note referred to in subsection 232(3) has been received by the person, or a debit note referred to in that subsection has been issued by the person, for an adjustment, refund or credit that includes the amount. [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. 118; 1997, c. 10, s. 230; 2000, c. 30, s. 79
Excise Tax Act — E-15 263.01
Restriction on rebate, etc. 263.01 (1) A rebate of an amount under any provision of this Act (other than sections 252.4 and 252.41) or a refund or abatement of an amount that, because of subsection 215.1(3) or 216(7), may be granted under section 69, 73, 74 or 76 of the Customs Act shall not be paid or granted to a person to the extent that it can reasonably be regarded that the amount is in respect of tax under subsection 165(2) or section 212.1 that became payable by the person at a time when the person was a selected listed financial institution, or that was paid by the person at that time without having become payable, in respect of property or a service acquired or imported by the person for consumption, use or supply in the course of a business of the person or an adventure or concern in the nature of trade of the person. Exception — insurer (2) Subsection (1) does not apply to an amount of tax that became payable by an insurer or that was paid by the insurer without having become payable in respect of property or a service acquired or imported exclusively and directly for consumption, use or supply in the course of investigating, settling or defending a claim under an insurance policy that is not in the nature of accident and sickness or life insurance. Exception — surety (3) Subsection (1) does not apply to an amount of tax that became payable by a surety (within the meaning of subsection 184.1(2)) or that was paid by the surety without having become payable in respect of property or a service acquired or imported (a) exclusively and directly for consumption, use or supply in the course of carrying on, or engaging another person to carry on, the construction of real property in Canada that is undertaken in full or partial satisfaction of the surety’s obligations under a performance bond; and (b) otherwise than for use as capital property of the surety or in improving capital property of the surety. Exception — prescribed person (4) Despite subsection (1), a rebate under section 261.31 in respect of a prescribed amount of tax may be paid to a person that is prescribed for the purpose of subsection 261.31(2). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 80; 2012, c. 31, s. 92
Excise Tax Act — E-15 263.02
Restriction on rebate 263.02 A rebate under this Part shall not be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Income Tax Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , the Underused Housing Tax Act , the Select Luxury Items Tax Act and the Global Minimum Tax Act have been filed with the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 145 2022, c. 5, s. 18 2022, c. 10, s. 144 2022, c. 10, s. 173 2024, c. 15, s. 105 2024, c. 17, s. 89 2024, c. 17, s. 111 2026, c. 3, s. 136
Excise Tax Act — E-15 263.1
Idem 263.1 Where a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before the appointment shall not be paid to the bankrupt after the appointment unless all returns required under this Part to be filed for, or in respect of acquisitions of real property made in, reporting periods of the bankrupt ending before the appointment have been filed and all amounts required under this Part to be remitted by the bankrupt and all amounts payable under this Part by the bankrupt as penalty, interest, an instalment or a repayment in respect of those reporting periods have been remitted or paid, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 119
Excise Tax Act — E-15 263.2
Rebates in respect of beverages in returnable containers 263.2 For the purposes of sections 252, 260 and 261.1, if a person is the recipient of a supply of a beverage in a filled and sealed returnable container or of a used and empty returnable container (or the material resulting from its compaction) and the supplier is deemed under paragraph 226(2)(b) or (4)(b) to have made to the person a taxable supply of a service in respect of the returnable container, tax paid in respect of the supply of the service is deemed to have been paid in respect of the supply of the beverage, empty returnable container or material, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 18, s. 45
Excise Tax Act — E-15 263.3
Making an application 263.3 (1) For the purposes of this section, an individual makes an application if they file an application with the Minister or submit an application to a builder. Restriction on rebate — first-time home buyer (2) A particular rebate under subsection 254(2.1), 254.1(2.1), 255(2.1) or 256(2.1), for which a particular individual makes an application, shall not be paid if (a) after March 19, 2025 and before the particular time referred to in subparagraph 254(2.1)(e)(iii), 254.1(2.1)(e)(iii), 255(2.1)(e)(iii) or 256(2.1)(c)(iv), as the case may be, the particular individual, or another individual who is at the particular time a spouse or common-law partner of the particular individual, makes an application for another rebate under any of those subsections; and (b) the particular individual or the other individual, as the case may be, is entitled to the other rebate. Deemed application — spouse or common-law partner (3) If, after March 19, 2025, a particular individual makes an application for, and is entitled to, a rebate under subsection 254(2.1), 254.1(2.1), 255(2.1) or 256(2.1), if the rebate is payable to a group of individuals and if another individual who is a member of that group is a spouse or common-law partner of the particular individual at the particular time referred to in subparagraph 254(2.1)(e)(iii), 254.1(2.1)(e)(iii), 255(2.1)(e)(iii) or 256(2.1)(c)(iv), as the case may be, the other individual is deemed, for the purposes of subsection (2), to file at the particular time an application for the rebate and to be entitled to the rebate. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2026, c. 2, s. 10
Excise Tax Act — E-15 263.4
particular agreement of sale in respect of a particular residential complex, (b) after March 19, 2025, (i) the particular person and the particular group, either directly or indirectly, terminate the particular agreement of sale, and (ii) the particular group, an individual that is not dealing at arm’s length with the particular group or another group of individuals that is not dealing at arm’s length with the particular group enters into another agreement of sale in respect of the particular residential complex or in respect of another residential complex with (A) the particular person, (B) another person that is a builder or a cooperative housing corporation and that is not dealing at arm’s length with the particular person, or (C) if the particular person is a builder, another person that is a builder of the particular residential complex, and (c) the entering into of the other agreement of sale may not reasonably be considered for the particular group, the individual or the other group, as the case may be, to have been undertaken or arranged primarily for bona fide purposes other than to obtain a rebate under any of subsections 254(2.1), 254.1(2.1) and 255(2.1), the other agreement of sale is deemed to have been entered into before March 20, 2025. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2026, c. 2, s. 10
Excise Tax Act — E-15 264
Overpayment of rebate or interest 264 (1) Where an amount is paid to, or applied to a liability of, a person as a rebate under section 215.1, subsection 216(6) or this Division (other than section 253) or as interest under section 297 and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person shall pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the amount is paid to, or applied to a liability of, the person. Effect of reduction of rebate (2) For the purposes of subsection (1), to the extent that a rebate has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 263, reduced the amount of any other rebate to which the person would, but for the payment of the excess, be entitled, the person shall be deemed to have paid the amount of the excess to the Receiver General. [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. 120