Excise Tax Act — E-15 273.1
rvices in respect of customers’ goods for the year will not exceed 10% or the person’s percentage total value added in respect of customers’ goods for the year will not exceed 20%; and (c) the person’s export revenue percentage for the year will be at least 90%. Application (8) An application for an authorization to use an export distribution centre certificate shall be made in prescribed form containing prescribed information and be filed with the Minister in prescribed manner. Notice of authorization (9) If the Minister authorizes a person to use an export distribution centre certificate, the Minister shall notify the person in writing of the authorization, its effective date and its expiry date and the number assigned by the Minister that identifies the person or the authorization and that must be disclosed by the person when providing the certificate for the purpose of section 1.2 of Part V of Schedule VI or when accounting for imported goods in accordance with section 11 of Schedule VII. Revocation (10) The Minister may, after giving a person to whom an authorization has been granted under subsection (7) reasonable written notice, revoke the authorization, effective on a day in a particular fiscal year of the person, if (a) the person fails to comply with any condition attached to the authorization or with any provision of this Part; (b) it can reasonably be expected that (i) one or both of the conditions described in paragraphs (7)(a) and (b) would not be met if the fiscal year referred to in those paragraphs were the particular fiscal year, or (ii) the person’s export revenue percentage for the particular fiscal year will be less than 80%; or (c) the person has requested in writing that the authorization be revoked as of that day. Deemed revocation (11) Subject to subsection (10), an authorization granted to a person under subsection (7) is deemed to have been revoked, effective immediately after a fiscal year of the person, if (a) the person had engaged in the substantial alteration of property in that year; (b) the person’s percentage value added attributable to non-basic services in respect of customers’ goods for the year exceeds 10% and the person’s percentage total value added in respect of customers’ goods for the year exceeds 20%; or (c) the person’s export revenue percentage for the year is less than 80%. Cessation (12) An authorization granted under subsection (7) to a person ceases to have effect immediately before the earlier of (a) the day on which a revocation of the authorization becomes effective, and (b) the day that is three years after the day on which the authorization became effective. Application after revocation (13) If an authorization granted to a person under subsection (7) is revoked, effective on a particular day, the Minister shall not grant to the person another authorization under that subsection that becomes effective before (a) if the authorization was revoked in circumstances described in paragraph (10)(a), the day that is two years after the particular day; and (b) in any other case, the first day of the second fiscal year of the person beginning after the particular day. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 15, s. 19; 2017, c. 33, s. 145(F)