GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 21.33
remits all taxes collected or collectible by the taxpayer or other licensee under this Part and, at the time of the remittance, the total penalty and interest payable in respect of the instalment is less than five dollars and in respect of all those taxes is less than ten dollars. Time for paying penalty or interest (7) A large taxpayer or other licensee who is liable to pay penalty or interest under subsection (4) or (5) in respect of a default in paying an instalment shall pay the penalty or interest within the time prescribed by subsection 21.32(4) for the remittance of the tax on account of which the instalment is payable. Extension (8) The Minister may, before or after the expiration of the time prescribed by subsection (2) or (3), extend in writing the time for paying an instalment, for any period within the time prescribed by subsection 21.32(4) for the remittance of the tax on account of which the instalment is payable, and where the Minister so extends the time (a) the instalment shall be paid within the time as so extended; (b) interest accrues under subsection (4) or (5), as the case may be, in respect of the instalment as if the time had not been so extended; (c) no penalty accrues or shall be deemed to have accrued under subsection (4) or (5), as the case may be, in respect of the instalment before the expiration of the time as so extended; and (d) penalty accrues under subsection (4) or (5), as the case may be, in respect of a default in paying an instalment within the time as so extended as if the default were a default referred to in that subsection. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 11; 1999, c. 31, s. 247(F)
Excise Tax Act — E-15 21.34
Regulations 21.34 The Governor in Council may make regulations (a) respecting the method for determining the reasonable amount charged for a taxable service for the purposes of section 21.25; and (b) generally for carrying out the purposes and provisions of this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 11
Excise Tax Act — E-15 22
Definitions 22 (1) In this Part, duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of that article into Canada under the laws relating to the customs and the Customs Tariff whether that article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon; ( valeur à l’acquitté ) licensed wholesaler has the meaning assigned to that expression by section 42; ( marchand en gros titulaire de licence ) sale price , for the purpose of determining the excise tax payable under this Part, means the aggregate of (a) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto, (b) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and (c) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not. ( prix de vente ) Calculation of sale price and duty paid value (2) For the purpose of determining the excise tax payable under this Part (a) in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount charged as price for or in respect of the wrapper, package, box, bottle or other container in which the goods are contained; and (b) in calculating the duty paid value of imported goods that, when imported, are wrapped, packaged, put up in boxes or bottles or otherwise prepared for sale, there shall be added to the value of the goods as determined in the manner prescribed in this Part the value, similarly determined, of the wrapper, package, box, bottle or other container in which the goods are contained. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 20; 1976-77, c. 6, s. 1
Excise Tax Act — E-15
duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of that article into Canada under the laws relating to the customs and the Customs Tariff whether that article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon; ( valeur à l’acquitté )
Excise Tax Act — E-15
licensed wholesaler has the meaning assigned to that expression by section 42; ( marchand en gros titulaire de licence )
Excise Tax Act — E-15 (a)
sale price , for the purpose of determining the excise tax payable under this Part, means the aggregate of (a) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto, (b) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and (c) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not. ( prix de vente )
Excise Tax Act — E-15 23
ones, real or imitation, in a ring, brooch or other article of jewellery, he shall, for the purposes of this Part, be deemed to have manufactured or produced the watch, clock, ring, brooch or other article of jewellery in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 23; R.S., 1985, c. 15 (1st Supp.), s. 12, c. 1 (2nd Supp.), s. 187, c. 7 (2nd Supp.), s. 10, c. 12 (4th Supp.), s. 12; 1988, c. 65, s. 113; 1990, c. 45, s. 5; 1993, c. 25, s. 55; 1995, c. 41, s. 113; 2001, c. 15, s. 2, c. 16, s. 17; 2002, c. 22, s. 367; 2016, c. 7, s. 73
Excise Tax Act — E-15 23.01
Definitions 23.01 (1) The definitions in this subsection apply in this section. fuel means gasoline, diesel fuel and aviation fuel. ( combustible ) temperature compensated method means the method involving the measurement of the volume of fuel in litres that are corrected to the reference temperature of 15 degrees Celsius in accordance with the requirements imposed by or under the Weights and Measures Act . ( méthode fondée sur la compensation de la température ) uncompensated method means the method involving the measurement of the volume of fuel in litres that are not corrected to a reference temperature. ( méthode traditionnelle ) Measurement of fuel volume (2) For the purposes of determining the tax imposed under subsection 23(1) in respect of fuel, the volume of the fuel shall be measured in accordance with (a) the temperature compensated method, where that method is used by the manufacturer or producer of the fuel for the purpose of establishing the amount of fuel delivered and charged to the purchaser, or by the importer of the fuel to establish the amount of fuel imported; or (b) the uncompensated method, where that method is used by the manufacturer or producer of the fuel for the purpose of establishing the amount of fuel delivered and charged to the purchaser, or by the importer of the fuel to establish the amount of fuel imported. Measurement of fuel volume — licensed wholesalers (3) For the purposes of determining the tax imposed under subsection 23(4) in respect of fuel sold by a licensed wholesaler, the volume of the fuel shall be measured in accordance with (a) the temperature compensated method, where that method is used by the licensed wholesaler for the purpose of establishing the amount of fuel delivered and charged to the purchaser; or (b) the uncompensated method, where that method is used by the licensed wholesaler for the purpose of establishing the amount of fuel delivered and charged to the purchaser. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 26, s. 87
Excise Tax Act — E-15
fuel means gasoline, diesel fuel and aviation fuel. ( combustible )
Excise Tax Act — E-15
temperature compensated method means the method involving the measurement of the volume of fuel in litres that are corrected to the reference temperature of 15 degrees Celsius in accordance with the requirements imposed by or under the Weights and Measures Act . ( méthode fondée sur la compensation de la température )
Excise Tax Act — E-15
uncompensated method means the method involving the measurement of the volume of fuel in litres that are not corrected to a reference temperature. ( méthode traditionnelle )
Excise Tax Act — E-15 23.1
23.1 [Repealed, 2002, c. 22, s. 368] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 25, s. 56; 1994, c. 29, s. 5; 2001, c. 16, s. 18; 2002, c. 22, s. 368
Excise Tax Act — E-15 23.11
23.11 [Repealed, 2002, c. 22, s. 368] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 16, s. 18; 2002, c. 22, ss. 368, 414, 429(F)); 2003, c. 15, s. 55
Excise Tax Act — E-15 23.12
23.12 [Repealed, 2002, c. 22, s. 368] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 16, s. 18; 2002, c. 22, ss. 368, 415; 2003, c. 15, s. 56
Excise Tax Act — E-15 23.13
23.13 [Repealed, 2002, c. 22, s. 368] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 16, s. 18; 2002, c. 22, ss. 368, 416; 2003, c. 15, s. 57
Excise Tax Act — E-15 23.2
23.2 [Repealed, 2001, c. 16, s. 18] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 25, s. 56; 1994, c. 29, s. 5; 2001, c. 16, s. 18
Excise Tax Act — E-15 23.21
23.21 [Repealed, 2001, c. 16, s. 19] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 5; 1997, c. 26, s. 59; 2000, c. 30, s. 3; 2001, c. 16, s. 19
Excise Tax Act — E-15 23.22
23.22 [Repealed, 2001, c. 16, s. 20] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 26, s. 60; 2001, c. 16, s. 20
Excise Tax Act — E-15 23.3
23.3 [Repealed, 2002, c. 22, s. 368] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 25, s. 56; 2001, c. 16, s. 21; 2002, c. 22, s. 368
Excise Tax Act — E-15 23.31
23.31 [Repealed, 2002, c. 22, s. 417] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1997, c. 26, s. 61; 2000, c. 30, s. 4; 2001, c. 16, s. 22; 2002, c. 22, s. 417 23.32 [Repealed, 2002, c. 22, s. 417] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1997, c. 26, s. 62; 2000, c. 30, s. 5; 2001, c. 16, s. 23; 2002, c. 22, s. 417
Excise Tax Act — E-15
[NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1997, c. 26, s. 61; 2000, c. 30, s. 4; 2001, c. 16, s. 22; 2002, c. 22, s. 417
Excise Tax Act — E-15
23.32 [Repealed, 2002, c. 22, s. 417] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1997, c. 26, s. 62; 2000, c. 30, s. 5; 2001, c. 16, s. 23; 2002, c. 22, s. 417
Excise Tax Act — E-15 23.33
23.33 [Repealed, 2001, c. 16, s. 24] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1995, c. 36, s. 2; 1997, c. 26, s. 63; 2001, c. 16, s. 24 23.34 [Repealed, 2001, c. 16, s. 24] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1995, c. 36, s. 3; 1997, c. 26, s. 64; 2000, c. 30, ss. 6, 140; 2001, c. 16, s. 24 23.341 [Repealed, 2001, c. 16, s. 24] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1995, c. 36, s. 4; 1997, c. 26, s. 65; 1998, c. 21, s. 80; 2000, c. 30, s. 7; 2001, c. 16, s. 24
Excise Tax Act — E-15
[NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1995, c. 36, s. 2; 1997, c. 26, s. 63; 2001, c. 16, s. 24
Excise Tax Act — E-15
23.34 [Repealed, 2001, c. 16, s. 24] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1995, c. 36, s. 3; 1997, c. 26, s. 64; 2000, c. 30, ss. 6, 140; 2001, c. 16, s. 24
Excise Tax Act — E-15
23.341 [Repealed, 2001, c. 16, s. 24] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1995, c. 36, s. 4; 1997, c. 26, s. 65; 1998, c. 21, s. 80; 2000, c. 30, s. 7; 2001, c. 16, s. 24
Excise Tax Act — E-15 23.35
23.35 [Repealed, 2002, c. 22, s. 417] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 2000, c. 30, s. 8; 2001, c. 16, s. 25; 2002, c. 22, s. 417
Excise Tax Act — E-15 23.36
23.36 [Repealed, 2001, c. 16, s. 26] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 6; 1997, c. 26, s. 66; 2000, c. 30, s. 140; 2001, c. 16, s. 26
Excise Tax Act — E-15 24
Security that true returns rendered 24 For the purposes of this Part, the Minister may require every manufacturer or producer to give security that they will render true returns of their sales as required by section 78 or by any regulations made under it and pay any tax imposed by this Act on the sales. The security shall be in an amount of not more than two hundred and fifty thousand dollars and not less than one thousand dollars and shall be by bond of a guarantee company authorized to do business in Canada, acceptable to the Government of Canada, or by deposit of Government of Canada bonds. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 24; 2002, c. 22, s. 369
Excise Tax Act — E-15 25
25 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 25; 2002, c. 22, s. 370
Excise Tax Act — E-15 26
26 [Repealed, 1990, c. 45, s. 6] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 26; R.S., 1985, c. 1 (2nd Supp.), s. 188; 1990, c. 45, s. 6
Excise Tax Act — E-15 27
27 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 27; R.S., 1985, c. 7 (2nd Supp.), s. 11, c. 42 (2nd Supp.), s. 3; 1990, c. 45, s. 7; 2002, c. 22, s. 370
Excise Tax Act — E-15 28
28 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 28; R.S., 1985, c. 1 (2nd Supp.), s. 189; 2002, c. 22, s. 370
Excise Tax Act — E-15 28.1
28.1 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 25, s. 57; 2002, c. 22, s. 370
Excise Tax Act — E-15 29
29 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 29; R.S., 1985, c. 15 (1st Supp.), s. 13, c. 7 (2nd Supp.), s. 12; 1991, c. 42, s. 1; 2002, c. 22, s. 370
Excise Tax Act — E-15 30
30 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 30; R.S., 1985, c. 7 (2nd Supp.), s. 12; 1991, c. 42, s. 1; 2002, c. 22, s. 370
Excise Tax Act — E-15 31
31 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 31; R.S., 1985, c. 7 (2nd Supp.), s. 12; 1991, c. 42, s. 1; 2002, c. 22, s. 370
Excise Tax Act — E-15 32
32 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 32; R.S., 1985, c. 7 (2nd Supp.), s. 12; 1991, c. 42, s. 1; 2002, c. 22, s. 370
Excise Tax Act — E-15 33
33 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 33; R.S., 1985, c. 7 (2nd Supp.), s. 12; 1991, c. 42, s. 1; 2002, c. 22, s. 370
Excise Tax Act — E-15 34
34 [Repealed, 2002, c. 22, s. 370] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 34; R.S., 1985, c. 7 (2nd Supp.), s. 12; 1991, c. 42, s. 1; 2000, c. 30, s. 9(F); 2002, c. 22, s. 370
Excise Tax Act — E-15
duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of the article into Canada under the laws relating to the customs and the Customs Tariff whether the article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon; ( valeur à l’acquitté )
Excise Tax Act — E-15
licensed manufacturer means any manufacturer or producer licensed under this Part; ( fabricant titulaire de licence )
Excise Tax Act — E-15
licensed wholesaler means any wholesaler, jobber or other dealer licensed under this Part; ( marchand en gros titulaire de licence )
Excise Tax Act — E-15 (a)
partly manufactured goods means (a) goods that are to be incorporated into or form a constituent or component part of an article that is subject to the consumption or sales tax, if the tax on the article has not yet been levied pursuant to section 50, or (b) goods that are to be prepared for sale as goods subject to the consumption or sales tax by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than goods that are so prepared in a retail store for sale in that store exclusively and directly to consumers, and the Minister is the sole judge as to whether or not goods are partly manufactured goods; ( marchandises partiellement fabriquées )
Excise Tax Act — E-15
producer or manufacturer includes any printer, publisher, lithographer, engraver or commercial artist, but does not include, for the purposes of this Part and the Schedules, any restaurateur, caterer or other person engaged in the business of preparing in a restaurant, centralized kitchen or similar establishment food or drink, whether or not the food or drink is for consumption on the premises; ( producteur ou fabricant )
Excise Tax Act — E-15 (a)
sale price , for the purpose of determining the consumption or sales tax, means (a) except in the case of wines, the aggregate of (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto, (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and (iii) the amount of the excise duties payable under the Excise Act whether the goods are sold in bond or not, and, in the case of imported goods, the sale price shall be deemed to be the duty paid value thereof, and (b) in the case of wines, the aggregate of (i) the amount charged as price including the amount of the excise tax payable pursuant to section 27, (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and (iii) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not, and, in the case of imported wines, the sale price shall be deemed to be the aggregate of the duty paid value thereof and the amount of the excise tax payable pursuant to section 27. ( prix de vente )
Excise Tax Act — E-15 43
Person deemed manufacturer or producer 43 Where a person has, in Canada, (a) put a clock or watch movement into a clock or watch case, (b) put a clock or watch movement into a clock or watch case and added a strap, bracelet, brooch or other accessory thereto, or (c) set or mounted one or more diamonds or other precious or semi-precious stones, real or imitation, in a ring, brooch or other article of jewellery, he shall, for the purposes of this Part, be deemed to have manufactured or produced the watch, clock, ring, brooch or other article of jewellery in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 26
Excise Tax Act — E-15 43.1
Manufacturer of beverages in retail outlet deemed not to be manufacturer 43.1 Where a person manufactures or produces in a retail outlet carbonated beverages or non-carbonated fruit flavoured beverages, other than alcoholic beverages, having less than twenty-five per cent by volume of natural fruit, for sale in that outlet exclusively and directly to consumers for immediate consumption, he shall, for the purposes of this Part, be deemed not to be, in relation to any such beverage so manufactured or produced by him, the manufacturer or producer thereof. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 14
Excise Tax Act — E-15 44
44 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 15] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 44; R.S., 1985, c. 7 (2nd Supp.), s. 15
Excise Tax Act — E-15 45
Retreader of tires deemed manufacturer 45 A person engaged in the business of retreading tires shall, for the purposes of this Part, be deemed to be the manufacturer or producer of tires retreaded by him, and tires retreaded by him for or on behalf of any other person shall be deemed to be sold, at the time they are delivered to that other person, at a sale price equal to the retreading charge. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 26