R.S., c. E-15 Excise Tax Act 1 Section 154 of the  Excise Tax Act  is amended by adding the following after subsection (2): Levies excluded from consideration 154 (2.1) Despite subsection (2), for the purposes of this Part, the consideration for a supply of property or a service does not include (a) any tax, duty or fee imposed under the  Greenhouse Gas Pollution Pricing Act ; or (b) any provincial levy imposed in respect of carbon. 2 Subsection 221(2.1) of the Act is repealed. 3 The portion of subsection 228(4) of the Act before paragraph (a) is replaced by the following: Real property — self-assessment (4) If tax under Division II is payable by a person in respect of a supply of property that is real property and the supplier is not required to collect the tax and is not deemed to have collected the tax, 4 Subsection 261(2.1) of the Act is repealed. 5 Paragraph 298(1)(b) of the Act is replaced by the following:
 (b) in the case of an assessment of tax payable by the person under Division II in respect of a supply to which subsection 221(2) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed; 6 Schedule VI to the Act is amended by adding the following after Part X: PART XI Carbon Pricing 1 A supply of emission allowances.