68.5 (1) The definitions in this subsection apply in this section.

“eligible ship” means a ship that is a tug, ferry or passenger ship engaged in trade on an inland voyage and that

(a) is not proceeding outside Canada other than to

(i) a part that lies within the United States of any lake or river a part of which is included in the inland waters of Canada, or

(ii) Lake Michigan; and

(b) is not engaged in international trade.

“inland voyage” means a voyage (other than a minor waters voyage)

(a) on the inland waters of Canada, together with those parts that lie within the United States of any lake or river included in the inland waters of Canada; or

(b) on Lake Michigan.

“inland waters of Canada” means all the rivers, lakes and other navigable fresh waters within Canada, and includes the St. Lawrence River as far seaward as a straight line drawn

(a) from Cap des Rosiers to West Point Anticosti Island; and

(b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west.

“minor waters of Canada” means all inland waters of Canada (other than Lake Ontario, Lake Erie, Lake Huron including Georgian Bay, Lake Superior and the St. Lawrence River east of a line drawn from Father Point to Point Orient) and includes all bays, inlets and harbours of or on those lakes or Georgian Bay.

“minor waters voyage” means a voyage within the minor waters of Canada together with those parts that lie within the United States of any lake or river included in the minor waters of Canada.

“rebate period” means the period

(a) that begins on June 1, 2002 and that ends on December 31, 2002;

(b) that begins on January 1, 2003 and that ends on December 31, 2003; or

(c) that begins on January 1, 2004 and that ends on December 31, 2004.

(2) If a person purchases or intends to purchase fuel that is, or is to be, used by the person to operate or maintain an eligible ship during a rebate period, subject to this Part, the Minister shall, on application by the person, pay to the person a rebate for the period determined in accordance with subsection (3).

(3) The amount of the rebate payable to a person under subsection (2) for a rebate period is equal to

(a) if the amount applied for is based on an estimate, acceptable to the Minister and made within any period specified by the Minister, of the quantity of fuel that is, or is to be, purchased after May 2002 by the person and is, or is to be, used by the person to operate or maintain an eligible ship during the rebate period, the total amount of tax under Part III that would be imposed on that fuel; or

(b) in any other case, the total amount of tax under Part III imposed on fuel that is purchased by the person after May 2002 and is used by the person to operate or maintain an eligible ship during the rebate period.

(4) A person shall not file more than one application (other than an application referred to in paragraph (8)(b)) under this section for any rebate period.

(5) If a person is paid a rebate for a rebate period based on an estimate referred to in paragraph (3)(a), the person shall, not later than 60 days after the end of the period, file with the Minister in prescribed manner a reconciliation report in prescribed form that indicates

(a) the amount of the rebate paid to the person; and

(b) the amount of tax under Part III imposed on the fuel purchased by the person after May 2002 and used by the person to operate or maintain an eligible ship during the rebate period.

(6) The Minister may at any time, in writing, extend the time required by subsection (5) for filing a reconciliation report.

(7) If the Minister has, under subsection (6), extended the time required by subsection (5) for filing a reconciliation report

(a) the report shall be filed within the time so extended; and

(b) any amount of excess rebate that is required to be paid within the time otherwise required by subsection (9) shall be paid within the time so extended.

(c) [Repealed, 2003, c. 15, s. 97]

(8) If a person files a reconciliation report for a rebate period and the amount referred to in paragraph (5)(b) exceeds the amount referred to in paragraph (5)(a) in respect of the period,

(a) the Minister shall pay to the person an amount equal to that excess amount; and

(b) the filing of the reconciliation report is deemed to be an application to the Minister for payment of that excess amount.

(9) If the rebate paid to a person for a rebate period is determined on the basis of an estimate referred to in paragraph (3)(a) and the amount paid exceeds the amount referred to in paragraph (5)(b) in respect of the period, the person shall pay to the Receiver General

(a) on or before the day on or before which the reconciliation report for the rebate period is required to be filed, an amount (in this section referred to as the “excess rebate”) equal to that excess amount; and

(b) interest at the prescribed rate in respect of the excess rebate for the period beginning on the first day after the day on which the rebate is paid to the person and ending on the earlier of the day on which the excess rebate is paid to the Receiver General and the day on or before which the reconciliation report is required to be filed.

(10) The portion of the total of the excess rebate payable by a person in respect of a rebate period, and of the interest payable by the person under paragraph (9)(b), that is outstanding at the end of the day on or before which the reconciliation report for the period is required to be filed is deemed to be an amount of tax payable under this Act that is required to be, and that has not been, paid by the person on or before that day.

(11) to (13) [Repealed, 2003, c. 15, s. 97]

(14) The Minister shall not, at a particular time, pay an amount to a person under this section unless the person has

(a) filed with the Minister all reconciliation reports for rebate periods ending before that time for which a rebate was paid to the person that was based on an estimate referred to in paragraph (3)(a); and

(b) paid all excess rebates in respect of rebate periods ending before that time and any interest that has accrued to that time.

(15) An application may not be made under subsection (2) after December 31, 2006.

2002, c. 22, s. 428; 2003, c. 15, s. 97.

69. (1) In this section,

“in bulk”, in respect of a sale of gasoline or diesel fuel, means

(a) in a quantity of five hundred litres or more, where the gasoline or diesel fuel is delivered to the purchaser at a retail outlet of the vendor, and

(b) in any quantity, in any other case;

“logging” means the felling, limbing, bucking and marking of trees, construction of logging roads, off-highway transportation of logs to a mill-pond or mill yard, log salvaging and reforestation, but does not include any production activity on logs after transportation to a mill-pond or mill yard;

“mineral resource” means

(a) a base or precious metal deposit,

(b) a coal deposit, or

(c) a mineral deposit in respect of which

(i) the Minister of Natural Resources has certified that the principal mineral extracted is an industrial mineral contained in a non-bedded deposit,

(ii) the principal mineral extracted is sylvite, halite or gypsum, or

(iii) the principal mineral extracted is silica that is extracted from sandstone or quartzite;

“mining” means the extracting of minerals from a mineral resource, the processing of ore, other than iron ore, from a mineral resource to the prime metal stage or its equivalent, the processing of iron ore from a mineral resource to the pellet stage or its equivalent and the restoration of strip-mined land to a usable condition, but does not include activities related to the exploration for or development of a mineral resource;

“qualified”, in respect of a farmer, fisherman, hunter, trapper or other person, means a farmer, fisherman, hunter, trapper or person who holds a sales tax bulk permit issued under regulations made pursuant to subsection (10);

“registered vendor” means a person who is registered under regulations made pursuant to subsection (10).

(2) Where gasoline or diesel fuel has been sold by a licensed manufacturer or licensed wholesaler to

(a) [Repealed, R.S., 1985, c. 42 (2nd Supp.), s. 9]

(b) a qualified fisherman for commercial fishing,

(c) a qualified hunter for commercial hunting,

(d) a qualified trapper for commercial trapping,

(e) a qualified person for use in logging, or

(f) a qualified person for use in mining,

for the sole use of the purchaser and not for resale and the taxes imposed by Parts III and VI are payable in respect of the sale, the manufacturer or wholesaler may, in such circumstances and on such terms and conditions as the Minister may prescribe, deduct, within two years after the sale, a fuel tax rebate in an amount calculated in accordance with subsections (8) and (8.01) from the amount of any payment of any tax, penalty, interest or other sum that the manufacturer or wholesaler is liable or is about to become liable to make under those Parts or under this Part in respect of taxes under those Parts.

(2.1) Where gasoline or diesel fuel has been sold by a licensed manufacturer or licensed wholesaler to a qualified farmer for farming purposes, for the sole use of the qualified farmer and not for resale and the tax imposed by Parts III and VI is payable in respect of the sale, the manufacturer or wholesaler may, in such circumstances and on such terms and conditions as the Minister may prescribe, deduct, within two years after the sale, a fuel tax rebate in an amount calculated in accordance with subsections (8.1) and (8.2) from the amount of any payment of any tax, penalty, interest or other sum that the manufacturer or wholesaler is liable or is about to become liable to make under those Parts or under this Part in respect of tax under those Parts.

(3) No deduction shall be made by a licensed manufacturer or licensed wholesaler under subsection (2) or (2.1) unless the manufacturer or wholesaler has reduced the amount charged for the gasoline or diesel fuel to the purchaser by an amount equal to the amount of the deduction and the amount of the reduction is shown separately on an invoice for the sale given to the purchaser by the manufacturer or wholesaler.

(4) Where gasoline or diesel fuel has been sold in bulk by a registered vendor to

(a) [Repealed, R.S., 1985, c. 42 (2nd Supp.), s. 9]

(b) a qualified fisherman for commercial fishing,

(c) a qualified hunter for commercial hunting,

(d) a qualified trapper for commercial trapping,

(e) a qualified person for use in logging, or

(f) a qualified person for use in mining,

for the sole use of the purchaser and not for resale and the taxes imposed by Parts III and VI have been paid or are payable in respect of the gasoline or fuel, a fuel tax rebate in an amount calculated in accordance with subsections (8) and (8.01) shall, subject to this Part, be paid to that registered vendor if he applies therefor within two years after he sold the gasoline or fuel.

(4.1) Where gasoline or diesel fuel has been sold in bulk by a registered vendor to a qualified farmer for farming purposes, for the sole use of the qualified farmer and not for resale and the tax imposed by Parts III and VI has been paid or is payable in respect of the gasoline or fuel, a fuel tax rebate in an amount calculated in accordance with subsections (8.1) and (8.2) shall, subject to this Part, be paid to that registered vendor if he applies therefor within two years after the sale of the gasoline or fuel.

(5) No fuel tax rebate shall be paid to a registered vendor under subsection (4) or (4.1) unless the registered vendor has reduced the amount charged for the gasoline or diesel fuel to the purchaser by an amount equal to the amount of the fuel tax rebate applied for and the amount of the reduction is shown separately on an invoice for the sale given to the purchaser by the registered vendor.

(6) Where gasoline or diesel fuel has been sold to or imported by

(a) [Repealed, R.S., 1985, c. 42 (2nd Supp.), s. 9]

(b) a fisherman for commercial fishing,

(c) a hunter for commercial hunting,

(d) a trapper for commercial trapping,

(e) a person for use in logging, or

(f) a person for use in mining,

for the sole use of the purchaser or importer and not for resale and the taxes imposed by Parts III and VI have been paid or are payable in respect of the gasoline or fuel and, in the case of a sale, the amount charged therefor has not been reduced in accordance with subsection (3) or (5), a fuel tax rebate in an amount calculated in accordance with subsections (8) and (8.01) shall, subject to this Part, be paid to that purchaser or importer if he applies therefor within two years after he purchased or imported the gasoline or fuel.

(6.1) Where gasoline or diesel fuel has been sold to or imported by a farmer for farming purposes, for the sole use of the farmer for farming purposes and not for resale and the tax imposed by Parts III and VI has been paid or is payable in respect of the gasoline or fuel and, in the case of a sale, the amount charged therefor has not been reduced in accordance with subsection (3) or (5), a fuel tax rebate in an amount calculated in accordance with subsections (8.1) and (8.2) shall, subject to this Part, be paid to that farmer if he applies therefor within two years after the purchase or importation of the gasoline or fuel.

(7) Subsections (2), (2.1), (4), (4.1), (6) and (6.1) do not apply in respect of gasoline or diesel fuel

(a) that is to be used to propel a vehicle on a public highway;

(b) that is to be used other than for a commercial purpose; or

(c) that is sold or imported

(i) on or after January 1, 1990, in respect of the tax imposed by Part III, or

(ii) on or after January 1, 1991, in respect of the tax imposed by Part VI.

(8) For the purposes of subsections (2), (4) and (6), the amount of the fuel tax rebate in respect of the tax imposed by Part VI shall be calculated at such rate, not exceeding five cents, per litre of gasoline or diesel fuel sold or imported as the Governor in Council may, on the recommendation of the Minister of Finance, prescribe by order or, if no rate is so prescribed, at the rate of three cents per litre of gasoline or diesel fuel sold or imported.

(8.01) For the purposes of subsections (2), (4) and (6), the amount of the fuel tax rebate in respect of the tax imposed by Part III shall be calculated

(a) in the case of gasoline, at the rate of

(i) one cent per litre, where the gasoline was sold or imported on or after January 1, 1988 and before April 1, 1988, and

(ii) two cents per litre, where the gasoline was sold or imported on or after April 1, 1988 and before January 1, 1990; and

(b) in the case of diesel fuel, at the rate of one cent per litre, where the diesel fuel was sold or imported on or after January 1, 1988 and before January 1, 1990.

(8.1) For the purposes of subsections (2.1), (4.1) and (6.1), the amount of the fuel tax rebate in respect of the tax imposed by Part VI shall be calculated at such rate, not exceeding five cents, per litre of gasoline or diesel fuel sold or imported as the Governor in Council may, on the recommendation of the Minister of Finance, prescribe by order or, if no rate is so prescribed, at the rate of three and one-half cents per litre of gasoline or diesel fuel sold or imported.

(8.2) For the purposes of subsections (2.1), (4.1) and (6.1), the amount of the fuel tax rebate in respect of the tax imposed by Part III shall be calculated

(a) in the case of gasoline, at the rate of

(i) three cents per litre, where the gasoline was sold or imported on or after January 1, 1987 and before January 1, 1988,

(ii) four cents per litre, where the gasoline was sold or imported on or after January 1, 1988 and before April 1, 1988, and

(iii) five cents per litre, where the gasoline was sold or imported on or after April 1, 1988 and before January 1, 1990; and

(b) in the case of diesel fuel, at the rate of

(i) three cents per litre, where the diesel fuel was sold or imported on or after January 1, 1987 and before January 1, 1988, and

(ii) four cents per litre, where the diesel fuel was sold or imported on or after January 1, 1988 and before January 1, 1990.

(9) Where the amount charged for gasoline or diesel fuel to a purchaser is reduced in accordance with subsection (3) or (5) or a payment is made under subsection (6) or (6.1) to a purchaser or importer of gasoline or diesel fuel and that person sells the gasoline or fuel or uses it for a purpose for which the reduction or payment could not, at the time of the purchase or importation, have been made, the amount of the reduction or payment shall be deemed to be a tax under this Act payable by that person,

(a) where that person sells the gasoline or fuel, at the time of delivery thereof to the purchaser from him; and

(b) where that person uses the gasoline or fuel, at the time of the use.

(10) The Governor in Council may make regulations

(a) authorizing the issue of sales tax bulk permits to farmers, fishermen, hunters, trappers or other persons who use gasoline or diesel fuel for a purpose described in subsection (2) or (2.1) and prescribing the terms and conditions of the permits;

(b) prescribing the records to be maintained and returns to be filed by farmers, fishermen, hunters, trappers or other persons holding sales tax bulk permits;

(c) prescribing the times at which returns referred to in paragraph (b) are to be filed;

(d) authorizing the cancellation of any sales tax bulk permit where any term or condition of that permit is not complied with or where any provision of this Act or the regulations applicable to the person holding the permit is not complied with; and

(e) providing for a system of registration by the Minister of persons who regularly sell in bulk gasoline or diesel fuel to qualified farmers, qualified fishermen, qualified hunters, qualified trappers or qualified persons engaged in logging or mining, including, without limiting the generality of the foregoing,

(i) the form and manner of applying for, and the procedure for granting, registration,

(ii) the terms and conditions on which registration may be granted, and

(iii) the authorization of the Minister to cancel any registration where any term or condition of the registration is not complied with or where any provision of this Act or the regulations applicable to the registered vendor is not complied with.

R.S., 1985, c. E-15, s. 69; R.S., 1985, c. 7 (2nd Supp.), ss. 24, 34, c. 42 (2nd Supp.), s. 9, c. 42 (3rd Supp.), s. 1, c. 12 (4th Supp.), s. 28; 1989, c. 22, s. 4; 1994, c. 41, s. 37.

70. (1) On application, the Minister may, under regulations of the Governor in Council, grant a drawback of the tax imposed under Part III and paid on or in respect of

(a) goods exported from Canada;

(b) goods supplied as ships’ stores;

(c) goods used for the equipment, repair or reconstruction of ships or aircraft; or

(d) goods delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian waters.

(2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff.

(2.1) On application, the Minister of Public Safety and Emergency Preparedness may, under section 113 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

(3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.

(4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require.

(5) [Repealed, 2002, c. 22, s. 381]

R.S., 1985, c. E-15, s. 70; R.S., 1985, c. 7 (2nd Supp.), ss. 25, 34, 75; 1991, c. 42, s. 4; 1993, c. 25, s. 62; 1995, c. 41, s. 114; 1996, c. 31, s. 81; 2002, c. 22, ss. 381, 429(F); 2005, c. 38, ss. 101, 145.

70.1 (1) In this section,

“adjustment” to the sale price of goods means the giving of a discount, allowance, rebate or other amount as a reduction in the sale price;

“other enactment” means

(a) a provision of an Act of Parliament, other than this Act, enacted before 1991, or

(b) a provision of a regulation or order enacted under an Act of Parliament before 1991;

“refund” of tax means

(a) a refund of that tax, or other payment calculated with reference to that tax, provided for under any of sections 68, 68.1, 68.17, 68.19, 68.2 or 68.23 to 68.3,

(b) a drawback of that tax, or payment in lieu of a drawback of that tax, provided for under section 70, or

(c) a refund, rebate, drawback or remission of that tax, or other payment in respect of or calculated with reference to that tax, provided for under any other enactment;

“registrant” has the meaning assigned by subsection 123(1);

“tax” means tax imposed under Part VI.

(2) A refund of tax shall not be paid to a person (in this subsection referred to as the “vendor”) in respect of an adjustment made after 1990 to the sale price of goods sold by the vendor to a purchaser unless

(a) the vendor sold the goods to the purchaser under an agreement in writing, paid tax in respect of the sale of the goods, calculated on the sale price, and granted the adjustment within two years after the day on or before which the vendor was required to pay the tax under section 78; and

(b) the adjustment is provided for in the agreement and the making of the adjustment is not dependent on the performance of any service or other act by the purchaser.

(3) A refund of tax provided for under section 68.1 or 70 or any other enactment in respect of goods exported from Canada shall not be paid to a person in respect of goods exported by the person after 1990 unless

(a) the person had possession of the goods in Canada at the end of 1990 and was not a registrant on January 1, 1991; or

(b) the person imported the goods, had possession of the goods in Canada at the end of 1990 and was not entitled to be paid a rebate in respect of the goods under section 120, and the goods suffered damage or deterioration at any time before the goods were released, were of inferior quality to those in respect of which the person paid tax, were defective or were not the goods ordered by the person.

(4) A refund of tax provided for under section 68.17, 68.2 or 70 or any other enactment in respect of goods sold or otherwise supplied or transferred by a person to a purchaser or other transferee shall not be paid to the person unless the person transferred ownership or possession of the goods to the purchaser or other transferee of the goods before 1991.

(5) A refund of tax shall not be paid under section 68.19 in respect of goods supplied, transferred or delivered to, or purchased by, Her Majesty in right of a province unless

(a) Her Majesty in that right acquired ownership or possession of the goods before 1991; or

(b) the goods were supplied or transferred to Her Majesty in that right by a person in the course of performing services under an agreement in writing with Her Majesty in that right and the person had possession of the goods in Canada at the end of 1990 and was not entitled to be paid a rebate in respect of the goods under section 120.

(6) A refund of tax shall not be paid under section 68.23 to a person in respect of system goods unless the person acquired ownership or possession of the goods before 1991 and was not entitled to be paid a rebate in respect of the goods under section 120.

(7) A refund of tax shall not be paid under any of sections 68.24 to 68.27 to a person (in this subsection referred to as the “organization”) unless

(a) in the case of goods purchased by the organization, the organization acquired ownership or possession of the goods before 1991; or

(b) in the case of goods acquired or used by another person for a purpose for which a refund of tax to the organization is provided for under that section, the other person acquired ownership or possession of the goods before 1991 and was not entitled to be paid a rebate in respect of the goods under section 120.

(8) A refund of tax in respect of goods purchased or otherwise acquired by a person shall not be paid under any of sections 68.28 to 68.3 or 70 or any other enactment to the person unless the person acquired ownership or possession of the goods before 1991.

1993, c. 27, s. 3.

71. Except as provided in this or any other Act of Parliament, no person has a right of action against Her Majesty for the recovery of any moneys paid to Her Majesty that are taken into account by Her Majesty as taxes, penalties, interest or other sums under this Act.

R.S., 1985, c. E-15, s. 71; R.S., 1985, c. 7 (2nd Supp.), ss. 26, 34.

72. (1) In this section, “application” means an application under any of sections 68 to 69.

(2) An application shall be made in the prescribed form and contain the prescribed information.

(3) An application shall be filed with the Minister in any manner that the Governor in Council may, by regulation, prescribe.

(4) On receipt of an application, the Minister shall, with all due dispatch, consider the application and determine the amount, if any, payable to the applicant.

(5) In considering an application, the Minister is not bound by any application or information supplied by or on behalf of any person.

(6) After considering an application, the Minister shall

(a) send to the applicant a notice of determination in the prescribed form setting out

(i) the date of the determination,

(ii) the amount, if any, payable to the applicant,

(iii) a brief explanation of the determination, where the Minister rejects the application in whole or in part, and

(iv) the period within which an objection to the determination may be made under section 81.17; and

(b) pay to the applicant the amount, if any, payable to him.

(7) If an amount is paid to an applicant under subsection (6), the Minister shall pay interest at the prescribed rate to the applicant on the amount for the period beginning on the day that is 30 days after the day on which the application was received by the Minister and ending on the day on which the amount is paid.

(8) [Repealed, 2003, c. 15, s. 98]

(9) A determination under subsection (4), including a determination varied under section 81.17, subject to being varied or vacated on an objection or appeal under this Part and subject to an assessment, shall be deemed to be valid and binding notwithstanding any irregularity, informality, error, defect or omission therein or in any proceeding under this Act relating thereto.

(10) No determination under subsection (4) shall be varied or vacated on an appeal by reason only of an irregularity, informality, error, defect or omission by any person in the observance of any directory provision of this Act.

R.S., 1985, c. E-15, s. 72; R.S., 1985, c. 7 (2nd Supp.), ss. 27, 34; 1994, c. 29, s. 8; 2001, c. 16, s. 30; 2003, c. 15, s. 98.

73. (1) Any person authorized pursuant to subsection (4) who files a return under section 20, 21.32 or 78 and to whom an amount would be payable under any of sections 68 to 68.153 or 68.17 to 69 if that person duly applied therefor on the day on which he files the return, in lieu of applying for that amount, may in that return report that amount and deduct it or any part thereof from the amount of any payment or remittance of tax, penalty, interest or other sum that is reported in that return.

(2) Any person who makes a return under subsection 5(1) and to whom an amount would be payable under section 68 if the person duly applied therefor on the day on which that return is made, in lieu of applying for that amount, may in that return report that amount and deduct it or any part thereof from the amount of any payment of tax, penalty, interest or other sum that is reported in that return.

(3) Where a person reports an amount in accordance with subsection (1) or (2) and does not deduct the whole amount in the return in which it is reported, the person may, in any subsequent return, report the amount not previously deducted under this section and deduct it or any part thereof from the amount of any payment or remittance of tax, penalty, interest or other sum that is reported in that subsequent return.

(4) The Minister may, in writing,

(a) authorize a specified person, a person of a specified class of persons or persons generally to make deductions under subsections (1) and (3) either generally or with respect to any transaction of a specified class of transactions;

(b) amend an authorization made pursuant to paragraph (a) or suspend or revoke any such authorization either generally or with respect to a specified person or a person of a specified class of persons; and

(c) specify the terms and conditions on which, and the manner in which, deductions may be made under subsection (1), (2) or (3).

(5) Where a person deducts an amount under this section,

(a) the person is deemed to have paid, on the day he filed or made the return in which the amount was deducted, an amount equal to that amount on account of his tax, penalty, interest or other sum payable under this Act in respect of the period for which the return was filed or made; and

(b) the Minister is deemed to have paid, on that day, an amount equal to that amount to that person in accordance with section 72.

R.S., 1985, c. E-15, s. 73; R.S., 1985, c. 7 (2nd Supp.), ss. 28, 34, c. 12 (4th Supp.), s. 29.

73.1 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34]

74. (1) In lieu of making a payment, other than a payment in respect of Part I, pursuant to an application under any of sections 68 to 68.11 or 68.17 to 69, the Minister may, on request of the applicant, authorize the applicant to deduct, on such terms and conditions and in such manner as the Minister may specify, the amount that would otherwise be paid to the applicant from the amount of any payment or remittance of tax, penalty, interest or other sum that is reported in a return under section 78 by the applicant.

(2) Where the Minister authorizes an applicant to make a deduction under subsection (1), the Minister shall notify the applicant to that effect in the notice of determination sent to the applicant.

(3) If a deduction is authorized under subsection (1), interest shall be authorized at the prescribed rate as a deduction in accordance with that subsection for the period beginning on the day that is 30 days after the day on which the application for the payment in respect of which the deduction was authorized was received by the Minister and ending on the day on which the notice of determination was sent.

(4) [Repealed, 2003, c. 15, s. 99]

(5) Where an applicant deducts an amount under this section,

(a) the applicant is deemed to have paid, on the day he filed the return in which the amount was deducted, an amount equal to that amount on account of his tax, penalty, interest or other sum payable under this Act in respect of the period for which the return was filed; and

(b) the Minister is deemed to have paid, on the day the notice of determination is sent to the applicant, an amount equal to that amount to the applicant in accordance with section 72.

R.S., 1985, c. E-15, s. 74; R.S., 1985, c. 7 (2nd Supp.), s. 34, c. 12 (4th Supp.), s. 30; 1997, c. 26, s. 69; 2001, c. 16, s. 31; 2003, c. 15, s. 99.

75. (1) Where a licensee makes a deduction under section 73 or 74 in lieu of receiving a payment pursuant to section 68.15, subsection 68.15(3) applies, with such modifications as the circumstances require, with respect to the amount of the deduction as if it were a refunded amount within the meaning of that subsection.

(2) Where a licensed manufacturer makes a deduction under section 73 or 74 in lieu of receiving a payment pursuant to section 68.21, subsection 68.21(3) applies, with such modifications as the circumstances require, with respect to the amount of the deduction as if it were a refunded amount within the meaning of that subsection.

R.S., 1985, c. E-15, s. 75; R.S., 1985, c. 7 (2nd Supp.), ss. 30, 34.

75.1 and 75.2 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34]

76. Where circumstances render it difficult to determine the exact amount of any payment that may be made pursuant to any of sections 68 to 68.29 or any deduction that may be made under section 73 or 74, the Minister, with the consent of the person to whom the payment or by whom the deduction may be made, may in lieu of that amount make a payment pursuant to, or authorize a deduction under, that section in an amount determined, in such manner as the Governor in Council may by regulation prescribe, to be the exact amount of the payment or deduction.

R.S., 1985, c. E-15, s. 76; R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), s. 34.

77. [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34]

78. (1) The fiscal months of a person shall be determined in accordance with the following rules:

(a) if fiscal months of the person have been determined under subsection 243(2) or (4) for the purposes of Part IX, each of those fiscal months is a fiscal month of the person for the purposes of this Act;

(b) if fiscal months of the person have not been determined under subsection 243(2) or (4) for the purposes of Part IX, the person may select for the purposes of this Act fiscal months that meet the requirements set out in subsection 243(2); and

(c) if neither paragraph (a) nor paragraph (b) applies, each calendar month is a fiscal month of the person for the purposes of this Act.

(2) Every person who is required to file a return shall notify the Minister of their fiscal months in the prescribed form and manner.

R.S., 1985, c. E-15, s. 78; R.S., 1985, c. 15 (1st Supp.), s. 26, c. 7 (2nd Supp.), s. 35, c. 12 (4th Supp.), s. 31; 2001, c. 16, s. 32; 2002, c. 22, s. 382; 2003, c. 15, ss. 100, 130.

79. (1) Every person who is required to pay tax under Part III and every person who holds a licence granted under or in respect of that Part shall, not later than the last day of the first month after each fiscal month of the person,

(a) file a return with the Minister, in the prescribed form and manner, for that fiscal month;

(b) calculate, in the return, the total amount of the tax payable, if any, by the person for that fiscal month; and

(c) pay that amount to the Receiver General.

(2) Despite subsection (1), the Minister may authorize a person to file a return and pay tax in respect of

(a) any period longer than one fiscal month but not more than six fiscal months, if the tax payable by that person under Part III for the preceding twelve fiscal months did not exceed $4,800; or

(b) any period longer than one fiscal month but not more than six fiscal months, if

(i) the activities of the person that give rise to tax payable by that person under Part III are predominantly limited to a seasonal period of operation, and

(ii) the tax payable by that person under Part III for the equivalent period in the preceding twelve fiscal months did not exceed an average of $400 per fiscal month during that equivalent period.

(3) If the Minister authorizes a person under subsection (2) to file a return and pay tax in respect of a period longer than one fiscal month, the person shall, not later than the last day of the first month after the end of the period, file the return and pay any tax owing.

R.S., 1985, c. E-15, s. 79; R.S., 1985, c. 15 (1st Supp.), s. 26, c. 7 (2nd Supp.), s. 36, c. 12 (4th Supp.), s. 32; 1995, c. 46, s. 4; 2000, c. 30, s. 14; 2002, c. 22, s. 383; 2003, c. 15, ss. 100, 130.

79.01 For the purposes of sections 78, 79 and 79.1, if the period that includes July 1, 2003 for which a person would have been required to file a return under section 78 as it read before that day (which period is referred to in this section as the “pre-existing accounting period”) overlaps one or more fiscal months of the person, including any part of a fiscal month, the following rules apply:

(a) the person shall file a return and pay any amounts owing in respect of the pre-existing accounting period in the same manner and at the same time as the person would have been required to under section 78 as it read before that day; and

(b) in the case of a particular fiscal month that includes the last day of the pre-existing accounting period, the portion of that particular fiscal month after that last day is deemed to be part of the first fiscal month following the particular fiscal month and, for this purpose, that following fiscal month may exceed 35 days in length.

2003, c. 15, s. 100.

79.02 (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 Act does not exceed two dollars, those amounts are deemed to be nil.

(2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed two dollars, the Minister shall apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada under this Act. However, if the person, at that time, does not owe any amount to Her Majesty, those amounts payable are deemed to be nil.

2003, c. 15, s. 100.

79.03 (1) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person shall pay to the Receiver General interest on the amount. The interest shall be compounded daily at the prescribed rate and computed for the period beginning on the first day after the day on which the amount was required to be paid and ending on the day on which the amount is paid.

(2) For the purposes of subsection (1), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest shall be added to the unpaid amount at the end of the particular day.

(3) Despite any other provision of this Act, if the Minister notifies a person that the person is required to pay a specified amount under this Act and the person pays the specified amount in full before the end of the period that the Minister specifies with the notice, interest is not payable on the specified amount for the period.

(4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty.

2003, c. 15, s. 100; 2006, c. 4, s. 130.

79.04 Interest shall be compounded daily at the prescribed rate on any amount payable by the Minister to a person. The interest shall be computed for the period beginning on the first day after the day on which the amount is required to be paid and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada, unless this Act provides otherwise.

2003, c. 15, s. 100.

79.05 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day.

2003, c. 15, s. 100.

79.1 [Repealed, 2006, c. 4, s. 131]

79.2 (1) If a person who is required under this Act to file a return with the Minister does so by mailing the return, the return is deemed to have been filed with the Minister on the day on which the return was mailed and the date of the postmark is evidence of that day.

(2) A person who is required under this Act to pay or remit an amount to the Receiver General shall not be considered as having paid or remitted the amount until it is received by the Receiver General.

R.S., 1985, c. 12 (4th Supp.), s. 33; 1999, c. 17, ss. 150(E), 156; 2003, c. 15, s. 102.

80. (1) Every person holding a licence in respect of Part III shall submit to the Minister each year, within six months after the end of that person's fiscal year, a report in the prescribed form containing details of that person's sales, taxes paid under this Act and deductions under subsection 69(2) in the fiscal year and any other prescribed information.

(2) Any person filing a return under section 79 may, in lieu of submitting a report under subsection (1), include in the return a report in the prescribed form containing details of the person’s sales, taxes paid under this Act and deductions under subsection 69(2) in the period to which the return relates and any other prescribed information.

R.S., 1985, c. E-15, s. 80; R.S., 1985, c. 15 (1st Supp.), s. 27, c. 7 (2nd Supp.), s. 37, c. 12 (4th Supp.), s. 34; 1990, c. 45, s. 11; 2002, c. 22, s. 385; 2003, c. 15, s. 103.

80.1 (1) The Minister may, if he considers it advisable in a particular case, accept security for the payment of any tax, penalty, interest or other sum that is or may become payable under this Act.

(2) Where a person is making an objection to or appealing from an assessment, the Minister shall accept adequate security furnished by or on behalf of that person for the payment of any tax, penalty, interest or other sum that is in controversy.

(3) Where a person who has furnished security, or on whose behalf security has been furnished, under this section requests in writing that the Minister surrender the security or any part thereof, the Minister shall surrender the security to the extent that the value thereof exceeds the amount, at the time the request is received by the Minister, of any tax, penalty, interest or other sum for the payment of which the security was furnished.

(4) The Minister may discharge in writing any security accepted by the Minister pursuant to this section.

R.S., 1985, c. 7 (2nd Supp.), s. 37.