GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 63
Appointment of stamp vendors 63 (1) The Minister may appoint postmasters or other officers of the Crown to sell stamps prepared for the purposes of this Act and he may authorize other persons to be vendors who may purchase stamps so prepared for resale. Reduced price (2) The Governor in Council may by regulation fix a reduced price at which stamps prepared for the purposes of this Act may be sold to persons authorized by the Minister to be vendors under subsection (1). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 39
Excise Tax Act — E-15 64
Application for licence 64 (1) Every person who is required under Part III to pay taxes shall, from time to time as required under the regulations, apply for a licence in respect of that Part. Granting of licence and exemption (2) The Minister may grant a licence to any person applying therefor under subsection (1) and may, by regulation, exempt any person or class of persons from obtaining a licence under this section in respect of a specified Part, and any person who is a member of a class of small manufacturer or producer the members of which are exempted, pursuant to subsection 54(2), from payment of consumption or sales tax on goods manufactured or produced by them shall, whether or not he is a person or member of a class of persons exempted from obtaining a licence under this section, be exempt from payment of excise tax on goods manufactured or produced by him. Cancellation of licences (3) The Minister may cancel a licence issued under this section if, in his opinion, it is no longer required for the purposes of this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 64; R.S., 1985, c. 12 (4th Supp.), s. 22; 2002, c. 22, s. 374
Excise Tax Act — E-15 65
Offence and punishment 65 Every person who fails to apply for a licence as required by this Act is guilty of an offence and liable to a fine not exceeding one thousand dollars. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., c. E-13, s. 41
Excise Tax Act — E-15 66
Exemption on exported goods 66 The tax imposed under this Act is not payable if evidence satisfactory to the Minister is produced to establish (a) that the goods in respect of which it is imposed have been exported from Canada by the manufacturer, producer or licensed wholesaler by whom the tax would otherwise be payable in accordance with any regulations made under this Act that are applicable to the goods; or (b) that the goods in respect of which it is imposed have been sold by the operator of a duty free shop and have been exported from Canada by the purchaser of the goods, in accordance with the regulations made under the Customs Act . [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 66; R.S., 1985, c. 1 (2nd Supp.), s. 194, c. 7 (2nd Supp.), s. 22; 1993, c. 25, s. 59; 1995, c. 46, s. 2; 2000, c. 30, s. 11; 2002, c. 22, s. 375
Excise Tax Act — E-15 66.1
66.1 [Repealed, 2002, c. 22, s. 375] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 25, s. 59; 2002, c. 22, s. 375
Excise Tax Act — E-15 67
Taxes on goods imported by Crown 67 The tax imposed under Part III is applicable (a) to goods imported by Her Majesty in right of Canada; and (b) to goods imported by Her Majesty in right of a province. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 67; 2002, c. 22, s. 376
Excise Tax Act — E-15 68
Payment where error 68 (1) If a person, otherwise than pursuant to an assessment, has paid any moneys in error in respect of any goods, whether by reason of mistake of fact or law or otherwise, and the moneys have been taken into account as taxes, penalties, interest or other sums under this Act, an amount equal to the amount of the moneys shall, subject to this Part, be paid to the person if the person applies for the payment of the amount within two years after the payment of the moneys. Exception (2) Subsection (1) does not apply if an application for a payment in respect of the goods can be made by any person under section 68.01. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 68; R.S., 1985, c. 15 (1st Supp.), s. 24, c. 7 (2nd Supp.), ss. 23, 34; 2007, c. 29, s. 43
Excise Tax Act — E-15 68.01
Payment for end-users — diesel fuel 68.01 (1) If tax under this Act has been paid in respect of diesel fuel, the Minister may pay an amount equal to the amount of that tax (a) in the case where a vendor delivers the diesel fuel to a purchaser (i) to the vendor, if the vendor applies for the payment, the purchaser certifies that the diesel fuel is for use exclusively as heating oil and the vendor reasonably believes that the purchaser will use it exclusively as heating oil, (i.1) to the vendor, if the quantity of the diesel fuel is at least 1,000 litres, the vendor applies for the payment and the purchaser certifies that, and the vendor reasonably believes that, the purchaser will use the diesel fuel exclusively to generate electricity other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation, or (ii) to the purchaser, if the purchaser applies for the payment, the purchaser uses the diesel fuel as heating oil and no application in respect of the diesel fuel can be made by the vendor under subparagraph (i); or (b) to a purchaser that applies for the payment and that uses the diesel fuel to generate electricity (other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation), if no application in respect of the diesel fuel can be made by the vendor under subparagraph (a)(i.1). Payment for end-users — fuel used as ships’ stores (2) If tax under this Act has been paid in respect of fuel and no application is made in respect of the fuel by any person under section 68.17 or 70, the Minister may pay an amount equal to the amount of that tax to a purchaser who applies for the payment and who uses the fuel as ships’ stores. Timing of application (3) No payment shall be made under this section unless (a) the vendor described in subparagraph (1)(a)(i) or (i.1) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in subparagraph (1)(a)(i) or (i.1), as the case may be; or (b) the purchaser described in subparagraph (1)(a)(ii), paragraph (1)(b) or subsection (2) applies for it within two years after the purchase. Conditions (4) The Minister is not required to make a payment under this section unless the Minister is satisfied that all the conditions for the payment have been met. Deemed tax payable (5) If, under this section, the Minister pays an amount to a person to which that person is not entitled, or pays an amount to a person in excess of the amount to which that person is entitled, the amount of the payment or the excess is deemed to be a tax payable by that person under this Act on the day on which the Minister made the payment. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 29, s. 43; 2016, c. 7, s. 74; 2018, c. 27, s. 61
Excise Tax Act — E-15 68.02
Payment to end-users — specially equipped van 68.02 (1) If tax under this Act has been paid in respect of a van to which section 6 of Schedule I applies, the Minister may pay an amount equal to the amount of the tax paid at the rate set out in that section (a) if the van was manufactured or produced in Canada, to a person who is the first final consumer of the van if, at the time of the acquisition of the van by the person or within six months after that time, the van has been equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair; or (b) if the van was imported, to a person who is the first final consumer of the van after the importation if, at the time of importation, the van was equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair. Timing of application (2) No payment in respect of a van shall be made under this section unless the person to whom the payment can be made applies for it within two years after the person acquires the van. Deemed tax payable (3) If, under this section, the Minister pays an amount to a person to which that person is not entitled, or pays an amount to a person in excess of the amount to which that person is entitled, the amount of the payment or the excess is deemed to be a tax payable by that person under this Act on the day on which the Minister made the payment. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 29, s. 43
Excise Tax Act — E-15 68.1
Payment where goods exported 68.1 (1) Where tax under this Act has been paid in respect of any goods and a person has, in accordance with regulations made by the Minister, exported the goods from Canada, an amount equal to the amount of that tax shall, subject to this Part, be paid to that person if that person applies therefor within two years after the export of the goods. (2) [Repealed, 2002, c. 22, s. 377, as amended by 2003, c. 15, s. 66] Exception (3) For greater certainty, no amount is payable to a person under subsection (1) in respect of tax paid on gasoline or diesel fuel transported out of Canada in the fuel tank of the vehicle that is used for that transportation. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34; 1993, c. 25, s. 60; 1995, c. 46, s. 3; 2000, c. 30, s. 12; 2002, c. 22, s. 377; 2003, c. 15, ss. 63, 66
Excise Tax Act — E-15 68.11
Payment where adjustment 68.11 Where tax under Part II has been remitted by a licensed air carrier and the carrier has, in accordance with subsection 18(1), made an adjustment or refund in respect of the tax, an amount equal to the amount of that adjustment or refund shall, subject to this Part, be paid to that carrier if it applies therefor within two years after the adjustment or refund. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 68.12
Payment where adjustment 68.12 Where tax under Part II.1 has been paid by a licensee in respect of any taxable service and the licensee has made an adjustment or refund of the amount charged because of an error or because the service was not provided, or was only partially provided, by the licensee, an amount equal to the proportion of the amount of that tax that the amount of the adjustment or refund is of the amount charged shall, subject to this Part, be paid to the licensee if he applies therefor within two years after the adjustment or refund. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 68.13
Payment where licence subsequently issued 68.13 Where tax under Part II.1 has been paid by a licensee in respect of any taxable service and the person, in this section referred to as the “purchaser”, acquiring the service from the licensee (a) was required at the time the amount charged to the purchaser for the service was paid or payable, whichever is the earlier, to apply for a licence under that Part and was thereafter issued such a licence, and (b) provided the service, at a time when the purchaser was required to apply for a licence under that Part or held such a licence, to another person for an amount charged that was paid or payable, whichever is the earlier, at that time, an amount equal to the proportion of the amount of that tax that the amount of the taxable sales of the service by the purchaser is of the amount of the total sales of the service by the purchaser shall, subject to this Part, be paid to the purchaser if he applies therefor within two years after the later of the time the service was provided by the purchaser and the time the licence was issued to the purchaser. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34
Excise Tax Act — E-15 68.14
Payment where use by province 68.14 (1) Where tax under Part II.1 has been paid by a licensee in respect of any taxable service and Her Majesty in right of a province has acquired the service for any purpose other than (a) provision to another person for an amount charged, (b) use by any board, commission, railway, public utility, university, manufactory, company or agency owned, controlled or operated by the government of the province or under the authority of the legislature or the lieutenant governor in council of the province, or (c) use by Her Majesty in that right, or by any agents or servants of Her Majesty in that right, for any commercial or mercantile purposes, an amount equal to the amount of that tax shall, subject to this Part, be paid either to that licensee or to Her Majesty in that right, as the case may require, if the licensee or Her Majesty applies therefor within two years after Her Majesty acquired the service. Exception (2) No amount shall be paid pursuant to subsection (1) to a licensee who provides a taxable service to Her Majesty in right of a province in respect of which there is in force at the time the service is provided a reciprocal taxation agreement referred to in section 32 of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions 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. 34
Excise Tax Act — E-15 68.15
Definitions 68.15 (1) In this section, arm’s length sale means the provision of a taxable service for an amount charged by a licensee to a person with whom the licensee is dealing at arm’s length at the time the service is provided; ( vente sans lien de dépendance ) fiscal period means a fiscal period as determined for the purposes of the Income Tax Act . ( exercice ) Payment where bad debt (2) Where tax under Part II.1 has been paid, or tax under Part II.2 has been remitted, by a licensee in respect of an arm’s length sale occurring on or after February 16, 1984 and the licensee has established, in accordance with generally accepted accounting practices, that any debt owing to the licensee in respect of the sale has become in whole or in part a bad debt and has accordingly written off the debt as a bad debt in his books of account, an amount equal to the proportion of the amount of that tax that the amount of the debt written off is of the aggregate of the amount charged for the taxable service and the amount of the tax shall, subject to this Part, be paid to that licensee if the licensee applies therefor in the two years after the end of his fiscal period during which the debt was so written off. Recovery of payment (3) Where a licensee recovers all or any part of a debt in respect of which an amount is paid to him pursuant to subsection (2), in this subsection referred to as the “refunded amount”, that licensee shall forthwith pay to Her Majesty an amount equal to the proportion of the refunded amount that the amount of the debt so recovered is of the amount of the debt written off in respect of which the refunded amount was paid. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34, c. 12 (4th Supp.), s. 23; 1999, c. 31, ss. 230(F), 248(F)
Excise Tax Act — E-15
arm’s length sale means the provision of a taxable service for an amount charged by a licensee to a person with whom the licensee is dealing at arm’s length at the time the service is provided; ( vente sans lien de dépendance )
Excise Tax Act — E-15
fiscal period means a fiscal period as determined for the purposes of the Income Tax Act . ( exercice )
Excise Tax Act — E-15 68.151
Payment where adjustment 68.151 Where tax under Part II.2 has been remitted by a licensee and the licensee has, in accordance with subsection 21.31(1), made an adjustment or refund in respect of the tax, an amount equal to the amount of that adjustment or refund shall, subject to this Part, be paid to that licensee if the licensee applies therefor within two years after he made the adjustment or refund. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 24
Excise Tax Act — E-15 68.152
Payment where licence subsequently issued 68.152 Where tax under Part II.2 has been paid by a person in respect of any taxable service acquired by that person and that person (a) was required, at the time the tax became payable, to apply for a licence under that Part and was thereafter issued such a licence, and (b) at a time when that person was required to apply for a licence under that Part or held such a licence, (i) provided the service to another person for an amount charged that was paid or payable, whichever is the earlier, at that time, or (ii) used the service directly in providing another taxable service, other than a paging service, to another person, an amount equal to the proportion of the amount of that tax that the uses referred to in paragraph (b) of the taxable service are of the total use of that taxable service by that person shall, subject to this Part, be paid to that person if he applies therefor within two years after the later of the time the service was so provided or used by that person and the time the licence was issued to that person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 24
Excise Tax Act — E-15 68.153
Payment where resale 68.153 Where tax under Part II.2 has been paid in respect of any taxable service by a person who was not a telecommunications carrier at the time the tax became payable and that person has provided the service for an amount charged to another person who acquired the service for a use described in subsection 21.28(1) or (2) and held a licence under that Part or Part II.1 at the time of that acquisition, an amount equal to the proportion of the amount of that tax that the provision of that service to that other person is of the total use of that service by that person shall, subject to this Part, be paid to that person if he applies therefor within two years after he provided the service to that other person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 12 (4th Supp.), s. 24
Excise Tax Act — E-15 68.16
vered the cost of that gasoline or aviation gasoline, or any part thereof, from, in the case of gasoline, a person described in any of paragraphs (1)(a) to (g.3) or, in the case of aviation gasoline, a person described in any of paragraphs (2)(a) to (c), for the purpose of paying an amount pursuant to subsection (1) or (2), the Governor in Council may, by regulation, determine (a) the manner in which the amount shall be calculated; and (b) who, between the person who purchased the gasoline or aviation gasoline and the person from whom all or any part of the cost has been recovered, shall be deemed to be the purchaser of that gasoline or aviation gasoline. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 34; 1990, c. 45, s. 10; 1995, c. 36, s. 5; 1999, c. 31, s. 246(F); 2014, c. 20, s. 83
Excise Tax Act — E-15 68.161
68.161 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 1997, c. 26, s. 67; 2001, c. 16, s. 27 68.162 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27 68.163 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27 68.164 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27 68.165 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2000, c. 30, s. 140; 2001, c. 16, s. 27 68.166 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27 68.167 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27 68.168 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27 68.169 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 1995, c. 36, s. 6; 1997, c. 26, s. 68; 1998, c. 21, s. 81; 2000, c. 30, ss. 13, 140; 2001, c. 16, s. 27
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. 7; 1997, c. 26, s. 67; 2001, c. 16, s. 27
Excise Tax Act — E-15
68.162 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27
Excise Tax Act — E-15
68.163 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27
Excise Tax Act — E-15
68.164 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27
Excise Tax Act — E-15
68.165 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2000, c. 30, s. 140; 2001, c. 16, s. 27
Excise Tax Act — E-15
68.166 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27
Excise Tax Act — E-15
68.167 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27
Excise Tax Act — E-15
68.168 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 2001, c. 16, s. 27
Excise Tax Act — E-15
68.169 [Repealed, 2001, c. 16, s. 27] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 7; 1995, c. 36, s. 6; 1997, c. 26, s. 68; 1998, c. 21, s. 81; 2000, c. 30, ss. 13, 140; 2001, c. 16, s. 27