GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
amount owing , in respect of a person assessed, means (a) where the assessment is an original assessment, the amount by which (i) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of assessment pursuant to subsection (2), exceeds (ii) the aggregate of (A) all amounts payable to that person, as set out in the notice of assessment pursuant to subsection (3), and (B) the credits allowable to that person, as set out in the notice of assessment pursuant to subsection (4), and (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which (i) the amount obtained by subtracting (A) the amount paid by that person on account of the amount owing as set out in the notice of the original assessment or any subsequent assessment related thereto from (B) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (2), exceeds (ii) the amount obtained by subtracting (A) the amount paid to that person pursuant to subsection 81.14(1) in respect of an overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto from (B) the aggregate of (I) all amounts payable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (3), and (II) the credits allowable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (4); ( montant dû )
Excise Tax Act — E-15 (a)
overpayment , in respect of a person assessed, means (a) where the assessment is an original assessment, the amount by which the aggregate described in subparagraph (a)(ii) of the definition amount owing in this subsection exceeds the aggregate described in subparagraph (a)(i) of that definition, and (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which the amount described in subparagraph (b)(ii) of that definition exceeds the amount described in subparagraph (b)(i) of that definition. ( paiement en trop )
Excise Tax Act — E-15 81.14
Payment by Minister on assessment 81.14 (1) Where an assessment establishes that there is an overpayment by the person assessed, the Minister shall pay to that person the amount of the overpayment as set out in the notice of assessment. Presumption (2) Where an assessment establishes that an amount is payable pursuant to any of sections 68 to 68.29, or a credit is allowable pursuant to section 81.1, to the person assessed, (a) that person is deemed to have paid, on the day on which the notice of assessment is sent to him, an amount equal to the lesser of (i) where the assessment is an original assessment, the aggregates described in subparagraphs (a)(i) and (ii) of the definition amount owing in subsection 81.13(7), and (ii) where the assessment is a variation of an assessment, or a reassessment, the amounts described in subparagraphs (b)(i) and (ii) of that definition on account of the person’s tax, penalty, interest or other sum payable under this Act in respect of the matter covered by the assessment; and (b) the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (a)(ii)(B) or subclause (b)(ii)(B)(II), as the case may be, of that definition. No deemed double payments (3) Subsection (2) ceases to apply in respect of an assessment if the assessment is subsequently vacated or varied or a reassessment is made in respect of any matter covered by the assessment but, for greater certainty, subject to this subsection, where the assessment is varied or the reassessment is made otherwise than pursuant to subsection 81.15(4) or 81.38(1), subsection (2) applies in respect of the varied assessment or the reassessment, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38
Excise Tax Act — E-15 81.15
 decision pursuant to subsection (7), and (B) the credits allowable to that person, as set out in the notice of decision pursuant to subsection (8); ( montant dû ) overpayment , in respect of a person objecting, means the amount by which the amount described in paragraph (b) of the definition amount owing in this subsection exceeds the amount described in paragraph (a) of that definition. ( paiement en trop ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38
Excise Tax Act — E-15 (a)
amount owing , in respect of a person objecting, means the amount by which (a) the amount obtained by subtracting (i) the amount paid by that person on account of the amount owing as set out in the notice of assessment from (ii) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of decision pursuant to subsection (6) exceeds (b) the amount obtained by subtracting (i) the amount paid to that person pursuant to subsection 81.14(1) from (ii) the aggregate of (A) all amounts payable to that person, as set out in the notice of decision pursuant to subsection (7), and (B) the credits allowable to that person, as set out in the notice of decision pursuant to subsection (8); ( montant dû )
Excise Tax Act — E-15
overpayment , in respect of a person objecting, means the amount by which the amount described in paragraph (b) of the definition amount owing in this subsection exceeds the amount described in paragraph (a) of that definition. ( paiement en trop )
Excise Tax Act — E-15 81.16
Payment by Minister on objection 81.16 (1) Where the variation of an assessment, or a reassessment, on an objection establishes that there is an overpayment by the person objecting, the Minister shall pay to that person the amount of the overpayment as set out in the notice of decision. Presumption (2) Where the variation of an assessment, or a reassessment, on an objection establishes that an amount is payable pursuant to any of sections 68 to 68.29, or a credit is allowable pursuant to section 81.1, to the person objecting, (a) that person is deemed to have paid, on the day on which the notice of decision is sent to him, an amount equal to the lesser of the amounts described in paragraphs (a) and (b) of the definition amount owing in subsection 81.15(11) on account of the person’s tax, penalty, interest or other sum payable under this Act in respect of the matter covered by the varied assessment or reassessment; and (b) the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (b)(ii)(B) of that definition. No deemed double payments (3) Subject to subsection 81.38(2), subsection (2) ceases to apply in respect of an assessment if the assessment is subsequently vacated or varied or a reassessment is made in respect of any matter covered by the assessment. Interest on reassessment (4) Subject to subsection (5), if an amount is paid under subsection (1), interest at the prescribed rate shall be paid, in respect of each day between the date of the notice of the assessment that is the subject of the objection and the day on which the payment was sent. Interest on amount paid by person (5) If a person has paid an amount on account of the amount owing as set out in a notice of assessment and a payment is made to that person under subsection (1) on an objection to the assessment, interest at the prescribed rate shall be paid, in respect of each day between the day on which the amount was paid by that person and the day on which the payment was sent to that person. (6) [Repealed, 2003, c. 15, s. 104] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38; 2003, c. 15, s. 104
Excise Tax Act — E-15 81.17
Objection to determination 81.17 (1) Any person who has made an application under any of sections 68 to 69 and who objects to the determination of the Minister respecting the application may, within ninety days after the day on which the notice of determination is sent to that person, serve on the Minister a notice of objection in the prescribed form setting out the reasons for the objection and all relevant facts on which that person relies. Service (2) Service of a notice of objection on the Minister shall be effected by prepaid mail addressed to the Minister at Ottawa. Acceptance of other service (3) The Minister may accept a notice of objection notwithstanding that it was not served in accordance with subsection (2). Consideration of objection (4) Subject to section 81.21, on receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the determination and vacate, vary or confirm the determination. Notice of decision (5) After reconsidering a determination, the Minister shall send to the person objecting a notice of decision in the prescribed form setting out (a) the date of the decision; (b) the amount payable, if any, to the person objecting; (c) a brief explanation of the decision, where the Minister rejects the objection in whole or in part; and (d) the period within which an appeal may be taken under section 81.19 or 81.2. Definition of “amount payable” (6) For the purposes of this section and section 81.18, amount payable , in respect of a person objecting, means the amount by which (a) the aggregate of all amounts payable to that person pursuant to sections 68 to 69 exceeds (b) the amount paid to that person pursuant to subsection 72(6) or authorized to be deducted by that person pursuant to subsection 74(1). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38
Excise Tax Act — E-15 81.18
Payment by Minister 81.18 (1) Subject to subsection (2), where the reconsideration of a determination on an objection establishes that there is an amount payable to the person objecting, the Minister shall pay to that person the amount payable as set out in the notice of decision. Authorization of deduction (2) Where the reconsideration of a determination on an objection establishes that there is an amount payable to the person objecting and that person has, in the application that is the subject of the reconsideration, requested the Minister to authorize a deduction under subsection 74(1), the Minister may, in the notice of decision, authorize that person to deduct that amount in accordance with that subsection. Interest on refund payments (3) If an amount is paid under subsection (1), interest at the prescribed rate shall be paid, in respect of each day between the day that is 30 days after the day on which the application that is the subject of the reconsideration was received by the Minister and the day on which the payment is sent. Interest on refund deductions (4) If a deduction is authorized under subsection (2), interest at the prescribed rate shall be authorized as a deduction in accordance with subsection 74(1), calculated in respect of each day between the day that is 30 days after the day on which the application was received by the Minister and the day on which the notice of decision was sent. (5) [Repealed, 2003, c. 15, s. 105] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38; 2003, c. 15, s. 105
Excise Tax Act — E-15 81.19
Appeal to Tribunal from assessment or determination of Minister 81.19 Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, within ninety days after the day on which the notice of decision on the objection is sent to him, appeal the assessment or determination to the Tribunal. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52
Excise Tax Act — E-15 81.2
Appeal to Court from assessment or determination of Minister 81.2 (1) Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, in lieu of appealing to the Tribunal under section 81.19, appeal the assessment or determination to the Federal Court at any time when, under section 81.19, that person could have appealed to the Tribunal. Idem (2) Any person who has served a notice of objection under section 81.15 or 81.17 in respect of Part I may, within ninety days after the day on which the notice of decision on the objection is sent to him, appeal the assessment or determination to the Federal Court. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.21
Appeal to Tribunal or Court from assessment or determination of Minister 81.21 (1) Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, and who states therein that he waives reconsideration of the assessment or determination to which the notice relates and wishes to appeal the assessment or determination directly to the Tribunal or to the Federal Court may so appeal if the Minister consents thereto. Appeal to Court from assessment or determination of Minister (2) Any person who has served a notice of objection under section 81.15 or 81.17 in respect of Part I and who states therein that he waives reconsideration of the assessment or determination to which the notice relates and wishes to appeal the assessment or determination directly to the Federal Court may so appeal if the Minister consents thereto. Copy of notice filed (3) Where the Minister consents to an appeal pursuant to subsection (1) or (2), the Minister shall file a copy of the notice of objection with the Tribunal or Federal Court, as the case may be, and send a notice of his action to the person who has served the notice of objection. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.22
Appeal to Tribunal or Court where no decision 81.22 (1) Where a person has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, and the Minister has not sent a notice of his decision to that person within one hundred and eighty days after the notice of objection was served, that person may appeal the assessment or determination to which the notice relates to the Tribunal or the Federal Court. Appeal to Court where no decision (2) Where a person has served a notice of objection under section 81.15 or 81.17 in respect of Part I and the Minister has not sent a notice of his decision to that person within one hundred and eighty days after the notice of objection was served, that person may appeal the assessment or determination to which the notice relates to the Federal Court. Limitation (3) No appeal may be instituted pursuant to this section after the Minister has sent a notice of decision to the person who served the notice of objection. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.23
Appeal to Tribunal or Federal Court 81.23 (1) Where a person has served a notice of objection under section 81.15 in respect of an assessment and thereafter the Minister, otherwise than pursuant to subsection 81.15(4) or 81.38(1), varies the assessment or makes a reassessment in respect of any matter covered by the assessment and sends to that person a notice of assessment in respect of the varied assessment or reassessment, that person may, without serving a notice of objection to the varied assessment or reassessment, (a) appeal the varied assessment or reassessment to the Tribunal or the Federal Court in accordance with section 81.19 or 81.2, as the case may be, as if the notice of assessment were a notice of decision of the Minister; or (b) if an appeal has been instituted in respect of the assessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the court hearing the appeal, as the case may be, deems appropriate. Idem (2) Where a person has appealed an assessment under section 81.22 and thereafter the Minister, pursuant to subsection 81.15(4), varies the assessment or makes a reassessment in respect of any matter covered by the assessment and sends to that person a notice of decision in respect of the varied assessment or reassessment, that person may, without serving a notice of objection to the varied assessment or reassessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the Federal Court, as the case may be, deems appropriate. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.24
Appeal to Court from decision of Tribunal 81.24 Any party to an appeal to the Tribunal under section 81.19, 81.21, 81.22 or 81.23 may, within one hundred and twenty days after the day on which the decision of the Tribunal is sent to that party, appeal the decision to the Federal Court. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 183
Excise Tax Act — E-15 81.25
Notice to Commissioner 81.25 (1) Where an appeal to the Tribunal is instituted otherwise than pursuant to subsection 81.21(1), the Tribunal shall send a notice of the appeal to the Commissioner at Ottawa. (2) [Repealed, 2013, c. 34, s. 413] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 1999, c. 17, s. 155; 2013, c. 34, s. 413
Excise Tax Act — E-15 81.26
Hearing of appeal 81.26 The Tribunal may hear an appeal under this Part in private if, on application by any party to the appeal, the Tribunal is satisfied that the circumstances of the case justify the hearing being so held. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52
Excise Tax Act — E-15 81.27
Disposition of appeal 81.27 (1) After hearing an appeal under this Part, the Tribunal may dispose of the appeal by making such finding or declaration as the nature of the matter may require and by making an order (a) dismissing the appeal; or (b) allowing the appeal in whole or in part and vacating or varying the assessment or determination or referring it back to the Minister for reconsideration. Costs (2) No costs may be awarded by the Tribunal on the disposition of an appeal. Decision of Tribunal (3) A decision of the Tribunal disposing of an appeal shall be recorded in writing and include the reasons for the decision, and a copy thereof shall forthwith be sent to the parties to the appeal. Penalty where no reasonable grounds for appeal to Tribunal (4) Where the Tribunal disposes of an appeal in respect of an assessment or where such an appeal to the Tribunal is discontinued or dismissed without a hearing, the Tribunal may, on application by the Minister, order the person instituting the appeal to pay to the Receiver General an amount not exceeding ten per cent of the amount that was in controversy, if the Tribunal determines that there were no reasonable grounds for the appeal and that one of the main purposes for instituting or maintaining the appeal was to defer the payment of any tax, penalty, interest or other sum payable under this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52
Excise Tax Act — E-15 81.28
Institution of appeal to Court 81.28 (1) An appeal to the Federal Court under section 81.2, 81.22 or 81.24 shall be instituted (a) in the case of an appeal by a person, other than the Minister, in the manner set out in section 48 of the Federal Courts Act ; and (b) in the case of an appeal by the Minister, in the manner provided by the rules made under the Federal Courts Act for the commencement of an action. Counter-claim or cross-demand (2) If the respondent in an appeal under section 81.24 from a decision of the Tribunal desires to appeal that decision, the respondent may do so, whether or not the time fixed by that section has expired, by a counter-claim or cross-demand instituted in accordance with the Federal Courts Act and the rules made under that Act. Procedure (3) An appeal to the Federal Court under this Part is deemed to be an action in the Federal Court to which the Federal Courts Act and the rules made under that Act applicable to an ordinary action apply, except as varied by special rules made in respect of such appeals and except that (a) the rules concerning joinder of parties and causes of action do not apply except to permit the joinder of appeals under this Part; (b) a copy of a notice of objection filed with the Federal Court under subsection 81.21(3) is deemed to be a statement of claim that is filed with the Court by the person serving the notice and served by that person on the Minister on the day it was so filed by the Minister; and (c) a copy of a notice of objection filed by the Minister pursuant to subsection 81.21(3) or an originating document filed by the Minister pursuant to subsection (1) shall be served in the manner provided in subsection (4). Service (4) Where a copy of a notice of objection is filed by the Minister pursuant to subsection 81.21(3) or an originating document is filed by the Minister pursuant to subsection (1) and he files two copies or additional copies thereof, together with a certificate as to the latest known address of the other party to the appeal, an officer of the Court shall, after verifying the accuracy of the copies, forthwith on behalf of the Minister serve the copy of the notice of objection or the originating document, as the case may be, on that other party by sending the copies or additional copies thereof by registered or certified letter addressed to that other party at the address set out in the certificate. Certificate (5) Where copies have been served on a party pursuant to subsection (4), a certificate signed by an officer of the Court as to the date of filing and the date of mailing of the copies shall be transmitted to the office of the Deputy Attorney General of Canada and is evidence of the date of filing and the date of service of the documents referred to therein. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 38, c. 47 (4th Supp.), s. 52; 2002, c. 8, s. 137