GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 87
Collection in jeopardy 87 (1) Despite section 86, if it may reasonably be considered that the collection of any sum for which a person has been assessed would be jeopardized by a delay under that section and the Minister has, by a notice served personally or by registered or certified mail, so advised that person and directed them to pay that sum or any part of it, the Minister may without delay take any of the actions described in paragraphs 86(4)(a) to (c) with respect to that sum or part. Application to vacate direction (2) Any person on whom a direction is served under subsection (1) may (a) on three days notice of motion to the Deputy Attorney General of Canada, apply to a judge of a superior court having jurisdiction in the province in which that person resides or to a judge of the Federal Court for an order fixing a day, not earlier than fourteen days nor later than twenty-eight days after the date of the order, and place for the determination of the question whether the direction was justified in the circumstances; (b) serve a copy of the order on the Deputy Attorney General of Canada within six days after the day on which it was made; and (c) if that person has proceeded as authorized by paragraph (b), apply at the appointed time and place for an order determining the question. Time for application (3) An application to a judge under paragraph (2)(a) shall be made (a) within thirty days after the day on which the direction under subsection (1) was served; or (b) within such further time as the judge, on being satisfied that the application was made as soon as circumstances permitted, may allow. Hearing in private (4) An application to a judge under paragraph (2)(c) may, on request of the applicant, be heard in private if the applicant establishes to the satisfaction of the judge that the circumstances of the case justify proceedings being held in private. Burden to justify direction (5) On the hearing of an application under paragraph (2)(c), the burden of justifying the direction is on the Minister. Disposition of application (6) On an application under paragraph (2)(c), the judge shall determine the question summarily and may confirm, vacate or vary the direction and make such other order as he considers appropriate. Continuation by another judge (7) Where the judge to whom an application has been made under paragraph (2)(a) cannot for any reason act or continue to act in the application under paragraph (2)(c), the application under paragraph (2)(c) may be made to another judge. Costs (8) No costs may be awarded by a judge on the disposition of an application under subsection (2). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 87; R.S., 1985, c. 15 (1st Supp.), s. 31, c. 7 (2nd Supp.), s. 41; 2006, c. 4, s. 133.1
Excise Tax Act — E-15 88
Waiver or cancellation of interest or penalty 88 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel any amount otherwise payable to the Receiver General under this Act that is interest or a penalty on an amount that is required to be paid by the person under this Act in respect of the reporting period. Interest where amounts cancelled (2) If a person has paid an amount of interest or penalty and the Minister cancels that amount under subsection (1), the Minister shall pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is refunded or applied against an amount owed by the person to Her Majesty in right of Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 88; R.S., 1985, c. 7 (2nd Supp.), s. 41; 2001, c. 15, s. 3; 2003, c. 15, s. 109; 2006, c. 4, s. 134; 2007, c. 18, s. 65
Excise Tax Act — E-15 89
89 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 89; R.S., 1985, c. 15 (1st Supp.), s. 32, c. 7 (2nd Supp.), s. 41 90 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 90; R.S., 1985, c. 7 (2nd Supp.), s. 41 91 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 91; R.S., 1985, c. 7 (2nd Supp.), s. 41 92 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 92; R.S., 1985, c. 15 (1st Supp.), s. 33, c. 7 (2nd Supp.), s. 41 93 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 93; R.S., 1985, c. 15 (1st Supp.), s. 33, c. 7 (2nd Supp.), s. 41 94 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 94; R.S., 1985, c. 15 (1st Supp.), s. 34, c. 7 (2nd Supp.), ss. 40, 41
Excise Tax Act — E-15
[NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 89; R.S., 1985, c. 15 (1st Supp.), s. 32, c. 7 (2nd Supp.), s. 41
Excise Tax Act — E-15 90
90 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 90; R.S., 1985, c. 7 (2nd Supp.), s. 41
Excise Tax Act — E-15 91
91 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 91; R.S., 1985, c. 7 (2nd Supp.), s. 41
Excise Tax Act — E-15 92
92 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 92; R.S., 1985, c. 15 (1st Supp.), s. 33, c. 7 (2nd Supp.), s. 41
Excise Tax Act — E-15 93
93 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 93; R.S., 1985, c. 15 (1st Supp.), s. 33, c. 7 (2nd Supp.), s. 41
Excise Tax Act — E-15 94
94 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 41] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 94; R.S., 1985, c. 15 (1st Supp.), s. 34, c. 7 (2nd Supp.), ss. 40, 41
Excise Tax Act — E-15 95
Application of penalties and fines 95 (1) The amount of all penalties and fines under this Act belong to Her Majesty in right of Canada for the public uses of Canada and form part of the Consolidated Revenue Fund. Application of penalty on account of tax (2) Where a penalty calculated by reference to the amount of the tax that should have been paid or collected or the amount of stamps that should have been affixed or cancelled is imposed and recovered under or pursuant to this Act, the Minister may direct that the amount thereof or any portion thereof be applied on account of the tax that should have been paid or collected or the indebtedness arising out of the failure to affix or cancel the stamps. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 95; R.S., 1985, c. 7 (2nd Supp.), s. 42
Excise Tax Act — E-15 95.1
Failure to file a return when required 95.1 Every person who fails to file a return for a reporting period as and when required under subsection 79(1) shall pay a penalty equal to the sum of (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 135; 2010, c. 25, s. 132
Excise Tax Act — E-15 95.2
False statements or omissions 95.2 (1) Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice, answer or report (each of which is in this section referred to as a “return”) made in respect of a reporting period is liable to a penalty of the greater of $250 and 25% of the total of (a) if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which (i) that tax payable exceeds (ii) the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and (b) if the false statement or omission is relevant to the determination of a refund, rebate or any other amount payable to the person (each of which is in this section referred to as a “rebate”) under this Act, the amount, if any, by which (i) the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return exceeds (ii) the amount of the rebate payable to the person. Burden of proof in respect of penalties (2) If, in an appeal under this Act, a penalty assessed by the Minister under this section is in issue, the burden of establishing the facts justifying the assessment of the penalty is on the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2014, c. 20, s. 85
Excise Tax Act — E-15 96
Punishment for failure to pay or collect taxes or affix stamps 96 (1) Every person who, being required, by or pursuant to this Act, to pay or collect taxes or other sums, or to affix or cancel stamps, fails to do so as required is guilty of an offence and, in addition to any other punishment or liability imposed by law for that failure, is liable on summary conviction to a fine of (a) not less than the aggregate of twenty-five dollars and an amount equal to the tax or other sum that he should have paid or collected or the amount of stamps that he should have affixed or cancelled, as the case may be, and (b) not more than the aggregate of one thousand dollars and an amount equal to the tax or other sum or amount of stamps, as the case may be, and in default of payment of the fine to imprisonment for a term of not less than thirty days and not more than twelve months. Punishment for contravention (2) Every person who contravenes any of the provisions of this Act or of a regulation made by the Minister under this Act for which no other punishment is provided is liable on summary conviction to a fine of not less than fifty dollars and not more than one thousand dollars. Officers, etc., of corporations (3) Where a corporation commits an offence under this Act, any officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or participated in the commission of the offence is a party to and guilty of the offence and is liable on summary conviction to the punishment provided for the offence whether or not the corporation has been prosecuted or convicted. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 96; R.S., 1985, c. 7 (2nd Supp.), s. 43
Excise Tax Act — E-15 97
Failing to file return 97 Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a fine of not less than $10 and not more than $100. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 97; R.S., 1985, c. 15 (1st Supp.), s. 35, c. 7 (2nd Supp.), s. 44, c. 12 (4th Supp.), s. 36; 2014, c. 20, s. 86
Excise Tax Act — E-15 97.2
97.2 [Repealed, 2002, c. 22, s. 418] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 10; 1997, c. 26, s. 71; 2000, c. 30, s. 16; 2001, c. 16, s. 35; 2002, c. 22, s. 418
Excise Tax Act — E-15 97.3
97.3 [Repealed, 2001, c. 16, s. 36] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 10; 1995, c. 36, s. 7; 1997, c. 26, s. 72; 2001, c. 16, s. 36
Excise Tax Act — E-15 97.4
97.4 [Repealed, 2002, c. 22, s. 418] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 10; 2000, c. 30, s. 17; 2001, c. 16, s. 37; 2002, c. 22, s. 418
Excise Tax Act — E-15 97.5
97.5 [Repealed, 2001, c. 16, s. 37] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 10; 1997, c. 26, s. 73; 2000, c. 30, s. 140; 2001, c. 16, s. 37
Excise Tax Act — E-15 98.1
Inspection 98.1 Every person who is authorized under a statute of the Province of Ontario, Quebec, Nova Scotia, New Brunswick or Prince Edward Island to sell manufactured tobacco in the province to a purchaser who is authorized under a statute of the province to retail manufactured tobacco in the province shall, at all reasonable times, make the person’s records and books of account and the records and vouchers necessary to verify the information in them available to officers of the Agency, and to other persons authorized by the Minister for the purpose of this section, for any purpose relating to the administration or enforcement of this Act and give them every facility necessary to inspect the records, books, accounts and vouchers for that purpose. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 11; 1999, c. 17, s. 156
Excise Tax Act — E-15 98.2
Electronic funds transfer 98.2 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 29, s. 11; 1999, c. 17, s. 156; 2001, c. 16, s. 38; 2014, c. 20, s. 87
Excise Tax Act — E-15 99
Provision of documents may be required 99 (1) Subject to section 102.1, the Minister may, for any purpose related to the administration or enforcement of this Act, or of a listed international agreement, by a notice served or sent in accordance with subsection (1.1), require that any person provide any book, record, writing or other document or any information or further information within any reasonable time that may be stipulated in the notice. Notice (1.1) A notice referred to in subsection (1) may be (a) served personally; (b) sent by registered or certified mail; or (c) sent electronically to a bank or credit union (as defined in subsection 123(1)) that has provided written consent to receive notices under subsection (1) electronically. Offence (2) Every person who fails to comply with a notice under subsection (1) is guilty of an offence and, in addition to any penalty otherwise provided, liable on summary conviction to (a) a fine of not less than two hundred dollars and not more than ten thousand dollars; or (b) both a fine described in paragraph (a) and imprisonment for a term not exceeding six months. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 99; R.S., 1985, c. 15 (1st Supp.), s. 37, c. 7 (2nd Supp.), s. 46; 2007, c. 18, s. 66 2021, c. 23, s. 65
Excise Tax Act — E-15 100
Order for compliance 100 (1) Where a person is found guilty of an offence under subsection 99(2) for failing to comply with a notice, the court may make such order as it deems appropriate to enforce compliance with the notice. Copies (1.1) Where any record or other document is inspected or provided under sections 98 and 99, the person by whom it is inspected, or to whom it is provided or any officer of the Agency may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way. Where records or books not adequate (2) Where a person required by subsection 98(1) to keep records or books of account has not, in the opinion of the Minister, kept adequate records or books of account, the Minister may prescribe the form of, and the information to be contained in, records or books of account to be kept by that person under that subsection. Where records or books not kept as required (3) Where the form of, or the information to be contained in, records or books of account to be kept by a person has been prescribed under subsection (2), and where that person fails to keep those records or books of account as required, that person is guilty of an offence and liable on summary conviction to a fine of not less than twenty-five dollars and not more than one thousand dollars and in default of payment of the fine to a term of imprisonment of not less than two months and not more than twelve months. Failure to make records and books available (4) Every person who fails to comply with subsection 98(3) and every person who in any way prevents or attempts to prevent an officer of the Agency or an authorized person from having access to, or from inspecting, records or books of account kept pursuant to subsection 98(1) is guilty of an offence and liable on summary conviction to a fine of not less than two hundred dollars and not more than two thousand dollars or to imprisonment for a term of not more than six months or to both fine and imprisonment. (5) [Repealed, 2002, c. 22, s. 386] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 100; R.S., 1985, c. 7 (2nd Supp.), s. 47; 1994, c. 29, s. 12; 1998, c. 19, s. 279; 1999, c. 17, s. 156; 2001, c. 16, s. 39; 2002, c. 22, s. 386
Excise Tax Act — E-15 101
Compliance 101 Every person who, physically or otherwise, does or attempts to do any of the following: (a) interfere with or molest any official (in this section having the same meaning as in section 295) doing anything that the official is authorized to do under this Act, or (b) hinder or prevent any official from doing anything the official is authorized to do under this Act is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to (c) a fine of not less than $1,000 and not more than $25,000, or (d) both a fine described in paragraph (c) and imprisonment for a term not exceeding twelve months. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 101; R.S., 1985, c. 15 (1st Supp.), s. 38; R.S., 1985, c. 7 (2nd Supp.), s. 48; 2001, c. 17, s. 257
Excise Tax Act — E-15 102
102 [Repealed, 2014, c. 20, s. 88] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 102; 2014, c. 20, s. 88
Excise Tax Act — E-15 102.1
Unnamed persons 102.1 (1) The Minister shall not serve or send a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons unless the Minister has been authorized to do so under subsection (2). Authorization order (2) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to serve or send a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and (b) the notice would be served or sent in order to verify compliance by the person or group with any duty or obligation of that person or of persons in that group under this Act. (c) and (d) [Repealed, 1996, c. 21, s. 63] (3) to (6) [Repealed, 2013, c. 33, s. 42] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 7 (2nd Supp.), s. 49; 1996, c. 21, s. 63; 2013, c. 33, s. 42 2021, c. 23, s. 66
Excise Tax Act — E-15 103
Application of Customs Act 103 Where a tax is payable under this Act on the importation of any goods into Canada, the Customs Act is applicable in the same way and to the same extent as if that tax were payable under the Customs Tariff . [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 103; R.S., 1985, c. 1 (2nd Supp.), s. 196
Excise Tax Act — E-15 104
Service 104 (1) Except as otherwise provided in this Act, if a notice or other document is to be served on a person, other than the Minister or the Commissioner or the Tribunal, the notice or document shall be sent by registered or certified mail addressed to that person at their latest known address or be served personally on that person. Presumption (2) Where a person referred to in subsection (1) carries on business under a name or style other than his own name, the notice or document may be addressed to the name or style under which that person carries on business and, in the case of personal service, is deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee. Idem (3) Where a person referred to in subsection (1) carries on business in partnership, the notice or document may be addressed to the name of the partnership and, in the case of personal service, is deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. E-15, s. 104; R.S., 1985, c. 15 (1st Supp.), s. 39, c. 7 (2nd Supp.), s. 50, c. 47 (4th Supp.), s. 52; 1999, c. 17, s. 155; 2010, c. 25, s. 133