GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
confidential information means information of any kind and in any form that relates to one or more persons and that is (a) obtained by or on behalf of the Minister for the purposes of this Part, or (b) prepared from information referred to in paragraph (a), but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (6) and (7) to a representative of a government entity who is not an official, includes only the information described in paragraph (5)(j); ( renseignement confidentiel )
Excise Tax Act — E-15 (a)
contact information , in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more (a) trustees of the holder, if the holder is a trust, (b) members of the holder, if the holder is a partnership, (c) officers of the holder, if the holder is a corporation, or (d) officers or members of the holder, in any other case; ( coordonnées )
Excise Tax Act — E-15
corporate information , in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation; ( renseignements d’entreprise )
Excise Tax Act — E-15
court of appeal has the meaning assigned by the definition of that expression in section 2 of the Criminal Code ; ( cour d’appel )
Excise Tax Act — E-15 (a)
government entity means (a) a department or agency of the government of Canada or of a province, (b) a municipality, (c) an aboriginal government, (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada, (ii) Her Majesty in right of a province, (iii) a municipality, or (iv) a corporation described in this paragraph, or (e) a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality; ( entité gouvernementale )
Excise Tax Act — E-15
municipality does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition municipality in subsection 123(1); ( municipalité )
Excise Tax Act — E-15
official means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, Her Majesty in right of Canada or a province, or a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged; ( fonctionnaire )
Excise Tax Act — E-15 (a)
registration information , in respect of a holder of a business number, means (a) any information pertaining to the legal form of the holder, (b) the type of activities carried on or proposed to be carried on by the holder, (c) each date on which (i) the business number was issued to the holder, (ii) the holder began activities, (iii) the holder ceased or resumed activities, or (iv) the business number assigned to the holder was changed, and (d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv); ( renseignements relatifs à l’inscription )
Excise Tax Act — E-15
representative of a government entity means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (6) and (7), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged. ( représentant )
Excise Tax Act — E-15 297
Assessment of rebate 297 (1) On receipt of an application made by a person for a rebate under section 215.1 or Division VI, the Minister shall, with all due dispatch, consider the application and assess the amount of the rebate, if any, payable to the person. Reassessment (2) The Minister may reassess or make an additional assessment of the amount of a rebate, notwithstanding any previous assessment of the amount of the rebate. Assessment of overpayment of rebate (2.1) The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 264, notwithstanding any previous assessment of the amount. Payment of rebate (3) Where, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister shall pay the rebate to the person. Interest on rebate (4) If a rebate under section 215.1 or Division VI (other than section 253) is paid to a person under subsection (3), the Minister shall pay interest at the prescribed rate to the person on the rebate for the period beginning on the day that is 30 days after the day the application in which the rebate is claimed is filed with the Minister and ending on the day the rebate is paid. (5) [Repealed, 2006, c. 4, s. 152] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 130; 2006, c. 4, s. 152
Excise Tax Act — E-15 297.1
Minimum amounts owed to Her Majesty 297.1 (1) If the Minister determines, at any time, that the total of all amounts owing by a person to Her Majesty in right of Canada under this Part does not exceed two dollars, those amounts are deemed to be nil. Minimum amounts payable by Minister (2) If, at any time, the total of all amounts payable by the Minister to a person under this Part does not exceed two dollars, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 153
Excise Tax Act — E-15 298
assessing the person, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form specifying the matter in respect of which the person waives the application of that subsection. Revoking waiver (8) Any person who files a waiver under subsection (7) may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 131; 1994, c. 9, s. 22; 1997, c. 10, ss. 79, 238; 2000, c. 19, s. 71, c. 30, s. 89; 2006, c. 4, s. 154; 2010, c. 12, s. 79; 2013, c. 40, s. 122; 2016, c. 12, s. 92; 2017, c. 33, s. 148; 2018, c. 27, s. 53 2021, c. 23, s. 113 2022, c. 19, s. 63 2024, c. 15, s. 136
Excise Tax Act — E-15 299
Minister not bound 299 (1) The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment, notwithstanding any return, application or information so provided or that no return, application or information has been provided. Liability not affected (2) Liability under this Part to pay or remit any tax, penalty, interest or other amount is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Assessment valid and binding (3) An assessment, subject to being vacated on an objection or appeal under this Part and subject to a reassessment, shall be deemed to be valid and binding. Binding effect where unincorporated body (3.1) Where a person (referred to in this subsection as the “body”) that is not an individual or a corporation is assessed in respect of any matter, (a) the assessment is not invalid only because one or more other persons (each of which is referred to in this subsection as a “representative”) who are liable for obligations of the body did not receive a notice of the assessment; (b) the assessment is binding on each representative of the body, subject to a reassessment of the body and the rights of the body to object to or appeal from the assessment under this Part; and (c) an assessment of a representative in respect of the same matter is binding on the representative subject only to a reassessment of the representative and the rights of the representative to object to or appeal from the assessment of the representative under this Part on the grounds that the representative is not a person who is liable to pay or remit an amount to which the assessment of the body relates, the body has been reassessed in respect of that matter or the assessment of the body in respect of that matter has been vacated. Assessment deemed valid (4) An assessment shall, subject to being reassessed or vacated as a result of an objection or appeal under this Part, be deemed to be valid and binding, notwithstanding any error, defect or omission therein or in any proceeding under this Part relating thereto. Irregularities (5) An appeal from an assessment shall not be allowed by reasons only of an irregularity, informality, omission or error on the part of any person in the observation of any directory provision of this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 80
Excise Tax Act — E-15 300
Notice of assessment 300 (1) After making an assessment, the Minister shall send to the person assessed a notice of the assessment. Scope of notice (2) A notice of assessment may include assessments in respect of any number or combination of reporting periods, transactions, rebates or amounts payable or remittable under this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 81
Excise Tax Act — E-15 300.1
Amount deemed not assessed 300.1 Despite any other provision of this Part, an amount in respect of which particular information relevant to its assessment was provided to the Canada Revenue Agency under a contract entered into by a person under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance is, until the amount is collected by the Minister, deemed for the purpose of any agreement entered into by or on behalf of the Government of Canada under section 8.3 of the Federal-Provincial Fiscal Arrangements Act not to be payable or remittable under this Part as a result of an assessment. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2014, c. 20, s. 51
Excise Tax Act — E-15 301
t (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (3) pursuant to the notice of objection, subsection (1.4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. Limitation on objections (1.6) Notwithstanding subsection (1.1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person. Acceptance of objection (2) The Minister may accept a notice of objection notwithstanding that it was not filed in the prescribed manner. Consideration of objection (3) On receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate or confirm the assessment or make a reassessment. Waiving reconsideration (4) Where, in a notice of objection, a person who wishes to appeal directly to the Tax Court requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration. Notice of decision (5) After reconsidering an assessment under subsection (3) or confirming an assessment under subsection (4), the Minister shall send to the person objecting notice of the Minister’s decision by registered or certified mail. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 82; 2010, c. 12, s. 80
Excise Tax Act — E-15 302
Appeal to Tax Court 302 Where a person files a notice of objection to an assessment and the Minister sends to the person a notice of a reassessment or an additional assessment, in respect of any matter dealt with in the notice of objection, the person may, within ninety days after the day the notice of reassessment or additional assessment was sent by the Minister, (a) appeal therefrom to the Tax Court; or (b) where an appeal has already been instituted in respect of the matter, amend the appeal by joining thereto an appeal in respect of the reassessment or additional assessment in such manner and on such terms as the Tax Court directs. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 303
Extension of time by Minister 303 (1) Where no objection to an assessment is filed under section 301, or no request has been made under subsection 274(6), within the time limit otherwise provided, a person may make an application to the Minister to extend the time for filing a notice of objection or a request and the Minister may grant the application. Contents of application (2) An application made under subsection (1) shall set out the reasons why the notice of objection or the request was not filed within the time otherwise limited by this Part for doing so. How application made (3) An application under subsection (1) shall be made by delivering or mailing to the Chief of Appeals in a District Office or Taxation Centre of the Canada Revenue Agency the application accompanied by a copy of the notice of objection or a copy of the request, as the case may be. Exception (4) The Minister may accept an application under this section notwithstanding that it was not delivered or mailed to the person or place specified in subsection (3). Duties of Minister (5) On receipt of an application made under subsection (1), the Minister shall, with all due dispatch, consider the application and grant or refuse it, and shall thereupon notify the person of the decision by registered or certified mail. Date of objection if application granted (6) Where an application made under subsection (1) is granted, the notice of objection or the request shall be considered to have been filed on the day the decision of the Minister is mailed to the person. When order to be made (7) No application shall be granted under this section unless (a) the application is made within one year after the expiration of the time otherwise limited by this Part for objecting or making a request under subsection 274(6), as the case may be; and (b) the person demonstrates that (i) within the time otherwise limited by this Part for objecting, (A) the person was unable to act or to give a mandate to act in the person’s name, or (B) the person had a bona fide intention to object to the assessment or make the request, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted it to be made. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1999, c. 17, s. 155; 2000, c. 30, s. 90; 2007, c. 18, s. 49(F); 2017, c. 33, s. 161
Excise Tax Act — E-15 304
Extension of time by Tax Court 304 (1) A person who has made an application under section 303 may apply to the Tax Court to have the application granted after either (a) the Minister has refused the application, or (b) ninety days have elapsed after service of the application under subsection 303(1) and the Minister has not notified the person of the Minister’s decision, but no application under this section may be made after the expiration of thirty days after the day the decision has been mailed to the person under subsection 303(5). How application made (2) An application under subsection (1) shall be made by filing in the Registry of the Tax Court, in accordance with the provisions of the Tax Court of Canada Act , three copies of the documents filed under subsection 303(3). Copy to Commissioner (3) After receiving an application made under this section, the Tax Court shall send a copy of the application to the office of the Commissioner. Powers of Court (4) The Tax Court may dispose of an application made under subsection (1) by (a) dismissing it, or (b) granting it, and in granting an application, it may impose such terms as it deems just or order that the notice of objection or the request be deemed to be a valid objection or request as of the date of the order. When application to be granted (5) No application shall be granted under this section unless (a) the application was made under subsection 303(1) within one year after the expiration of the time otherwise limited by this Part for objecting or making a request under subsection 274(6), as the case may be; and (b) the person demonstrates that (i) within the time otherwise limited by this Act for objecting, (A) the person was unable to act or to give a mandate to act in the person’s name, or (B) the person had a bona fide intention to object to the assessment or make the request, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made under subsection 303(1) as soon as circumstances permitted it to be made. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1999, c. 17, s. 155; 2000, c. 30, s. 91; 2017, c. 33, s. 149(F)
Excise Tax Act — E-15 305
Extension of time to appeal 305 (1) Where no appeal to the Tax Court under section 306 has been instituted within the time limited by that provision for doing so, a person may make an application to the Tax Court for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose such terms as it deems just. Contents of application (2) An application made under subsection (1) shall set out the reasons why the appeal to the Tax Court was not instituted within the time otherwise limited by this Part for doing so. How application made (3) An application made under subsection (1) shall be made by filing in the Registry of the Tax Court, in accordance with the provisions of the Tax Court of Canada Act , three copies of the application accompanied by three copies of the notice of appeal. Copy to Deputy Attorney General of Canada (4) After receiving an application made under this section, the Tax Court shall send a copy of the application to the office of the Deputy Attorney General of Canada. When order to be made (5) No order shall be made under this section unless (a) the application is made within one year after the expiration of the time otherwise limited by this Part for appealing; and (b) the person demonstrates that (i) within the time otherwise limited by this Part for appealing, (A) the person was unable to act or to give a mandate to act in the person’s name, or (B) the person had a bona fide intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted it to be made, and (iv) there are reasonable grounds for appealing from the assessment. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 2000, c. 30, s. 92
Excise Tax Act — E-15 306
Appeal 306 A person who has filed a notice of objection to an assessment under this Subdivision may appeal to the Tax Court to have the assessment vacated or a reassessment made after either (a) the Minister has confirmed the assessment or has reassessed, or (b) one hundred and eighty days have elapsed after the filing of the notice of objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed, but no appeal under this section may be instituted after the expiration of ninety days after the day notice is sent to the person under section 301 that the Minister has confirmed the assessment or has reassessed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 306.1
Limitation on appeals to the Tax Court 306.1 (1) Despite sections 302 and 306, if a person to which subsection 301(1.2) or (1.21) applies has filed a notice of objection to an assessment, the person may appeal to the Tax Court to have the assessment vacated, or a reassessment made, only with respect to (a) an issue in respect of which the person has complied with subsection 301(1.2) or (1.21) in the notice, or (b) an issue described in subsection 301(1.5) where the person was not required to file a notice of objection to the assessment that gave rise to the issue and, in the case of an issue described in paragraph (a), the person may so appeal only with respect to the relief sought in respect of the issue as specified by the person in the notice. Idem (2) Notwithstanding sections 302 and 306, a person may not appeal to the Tax Court to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 83; 2010, c. 12, s. 81
Excise Tax Act — E-15 307
Institution of appeals 307 An appeal to the Tax Court under this Act, other than one referred to in section 18.3001 of the Tax Court of Canada Act , shall be instituted in the manner set out in that Act or in any rules made under that Act. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 308
Notice to Commissioner 308 (1) Where an appeal is made to the Tax Court under section 18.3001 of the Tax Court of Canada Act , the Court shall forthwith send a copy of the notice of appeal to the office of the Commissioner. (2) [Repealed, 2007, c. 18, s. 50] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1999, c. 17, s. 155; 2007, c. 18, s. 50
Excise Tax Act — E-15 309
Disposition of appeal 309 (1) The Tax Court may dispose of an appeal from an assessment by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment. (2) [Repealed, 1993, c. 27, s. 132] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 132