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Excise Tax Act ( R.S., 1985, c. E-15 )
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Full Document for Printing [3557K]
Act current to September 15, 2006

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Table of Contents (Details)
Bille EXCISE TAX ACT
Bille SHORT TITLE
Bille INTERPRETATION
Bille PART I: INSURANCE PREMIUMS OTHER THAN MARINE
Bille PART II: AIR TRANSPORTATION TAX
Bille Interpretation
Bille Her Majesty
Bille Tax Imposed
Bille Licences
Bille Collection of Tax
Bille Penalty on Failure to File Return
Bille General
Bille PART II.1: TELECOMMUNICATION PROGRAMMING SERVICES TAX
Bille Interpretation
Bille Application to Crown
Bille Imposition and Payment of Tax
Bille Determination of Amount Charged in Certain Circumstances
Bille Security
Bille Diversions
Bille Licences
Bille Regulations
Bille Increase of Amount Charged by Licensee
Bille PART II.2: TELECOMMUNICATION SERVICES TAX
Bille Interpretation
Bille Application to Crown
Bille Imposition of Tax
Bille Determination of Amount Charged in Certain Circumstances
Bille Relief from Tax
Bille Diversions
Bille Licences
Bille Collection of Tax
Bille Returns and Remittance of Tax
Bille Regulations
Bille PART III: EXCISE TAXES ON COSMETICS, JEWELLERY, RADIOS, ETC.
Bille PART IV
Bille PART V
Bille PART V.1
Bille PART VI: CONSUMPTION OR SALES TAX
Bille Interpretation
Bille Tax Imposed
Bille Licences
Bille Evasion
Bille PART VII: GENERAL
Bille Interpretation
Bille Regulations
Bille Stamps
Bille Licences
Bille Exported Goods
Bille Liability of the Crown
Bille Deductions, Refunds and Drawbacks
Bille Returns and Payment of Tax
Bille Security
Bille Obligation of Trustees
Bille Assessments
Bille Objections
Bille Rights of Appeal
Bille Appeals to Tribunal
Bille Appeals to Court
Bille Extension of Time for Objection or Appeal
Bille Purchaser Objections and Appeals
Bille Interventions
Bille References
Bille Payments by Minister on Appeals
Bille Overpayments by Minister
Bille Administrative Charge under the Financial Administration Act
Bille Collection
Bille Service
Bille Evidence
Bille PART VIII: TRANSITIONAL
Bille Sales Tax Inventory Rebate
Bille New Housing Rebate
Bille PART IX: GOODS AND SERVICES TAX
Bille Division I: Interpretation
Bille Division II: Goods and Services Tax
Bille Division III: Tax on Importation of Goods
Bille Division IV: Tax on Imported Taxable Supplies
Bille Division IV.1: Tax on Property and Services Brought Into a Participating Province
Bille Division V: Collection and Remittance of Division II Tax
Bille Division VI: Rebates
Bille Division VII: Miscellaneous
Bille Division VIII: Administration and Enforcement
Bille Division IX: Transitional Provisions
Bille Division X: Transitional Provisions for Participating Provinces
Bille SCHEDULE I
Bille SCHEDULE II: [Repealed, 2002, c. 22, s. 390]
Bille SCHEDULE II.1: SPECIFIC TAX RATES ON PETROLEUM PRODUCTS
Bille SCHEDULE III
Bille PART I: COVERINGS OR CONTAINERS
Bille PART II: DIPLOMATIC
Bille PART III: EDUCATIONAL, TECHNICAL, CULTURAL, RELIGIOUS AND LITERARY
Bille PART IV: FARM AND FOREST
Bille PART V: FOODSTUFFS
Bille PART VI: FUELS AND ELECTRICITY
Bille PART VII: GOODS ENUMERATED IN CUSTOMS TARIFF ITEMS
Bille PART VIII: HEALTH
Bille PART IX: MARINE AND FISHERIES
Bille PART X: MINES AND QUARRIES
Bille PART XI: MISCELLANEOUS
Bille PART XII: MUNICIPALITIES
Bille PART XIII: PRODUCTION EQUIPMENT, PROCESSING MATERIALS AND PLANS
Bille PART XIV: GOODS MANUFACTURED IN INSTITUTIONS
Bille PART XV: CLOTHING AND FOOTWEAR
Bille PART XVI: CONSTRUCTION EQUIPMENT
Bille PART XVII: TRANSPORTATION EQUIPMENT
Bille PART XVIII
Bille SCHEDULE III.1: GOODS SOLD BY DEEMED MANUFACTURERS OR PRODUCERS
Bille SCHEDULE IV
Bille PART I: CONSTRUCTION MATERIALS
Bille PART II: EQUIPMENT FOR BUILDINGS
Bille SCHEDULE V: EXEMPT SUPPLIES
Bille PART I: REAL PROPERTY
Bille PART II: HEALTH CARE SERVICES
Bille PART III: EDUCATIONAL SERVICES
Bille PART IV: CHILD AND PERSONAL CARE SERVICES
Bille PART V: LEGAL AID SERVICES
Bille PART V.1: SUPPLIES BY CHARITIES
Bille PART VI: PUBLIC SECTOR BODIES
Bille PART VII: FINANCIAL SERVICES
Bille PART VIII: FERRY, ROAD AND BRIDGE TOLLS
Bille SCHEDULE VI: ZERO-RATED SUPPLIES
Bille PART I: PRESCRIPTION DRUGS AND BIOLOGICALS
Bille PART II: MEDICAL AND ASSISTIVE DEVICES
Bille PART III: BASIC GROCERIES
Bille PART IV: AGRICULTURE AND FISHING
Bille PART V: EXPORTS
Bille PART VI: TRAVEL SERVICES
Bille PART VII: TRANSPORTATION SERVICES
Bille PART VIII: INTERNATIONAL ORGANIZATIONS AND OFFICIALS
Bille PART IX: FINANCIAL SERVICES
Bille PART X: COLLECTION OF CUSTOMS DUTIES
Bille SCHEDULE VII: NON-TAXABLE IMPORTATIONS
Bille SCHEDULE VIII: PARTICIPATING PROVINCES AND APPLICABLE TAX RATES
Bille SCHEDULE IX: SUPPLY IN A PROVINCE
Bille PART I: INTERPRETATION
Bille PART II: TANGIBLE PERSONAL PROPERTY
Bille PART III: INTANGIBLE PERSONAL PROPERTY
Bille PART IV: REAL PROPERTY
Bille PART V: SERVICES
Bille PART VI: TRANSPORTATION SERVICES
Bille PART VII: POSTAGE
Bille PART VIII: TELECOMMUNICATION SERVICES
Bille PART IX: DEEMED SUPPLIES AND PRESCRIBED SUPPLIES
Bille SCHEDULE X: NON-TAXABLE PROPERTY AND SERVICES FOR PURPOSES OF DIVISION IV.1 OF PART IX
Bille PART I: NON-TAXABLE PROPERTY FOR PURPOSES OF SUBDIVISION A
Bille PART II: NON-TAXABLE PROPERTY AND SERVICES FOR PURPOSES OF SUBDIVISION B
Related Regulations
Bille Agriculture and Fishing Property (GST/HST) Regulations
Bille Air Transportation Tax Order, 1995
Bille Air Transportation Tax Regulations, 1992
Bille Amalgamations and Windings-Up Continuation (GST/HST) Regulations
Bille Artists’ Representatives (GST/HST) Regulations
Bille Automobile Operating Expense Benefit (GST/HST) Regulations
Bille Canadian Manufactured Goods Exported Drawback Regulations
Bille Closely Related Corporations (GST/HST) Regulations
Bille Credit Note and Debit Note Information (GST/HST) Regulations
Bille Deduction for Provincial Rebate (GST/HST) Regulations
Bille Disclosure of Tax (GST/HST) Regulations
Bille Energy Conservation Equipment Exemption Regulations
Bille Equivalent Courses (GST/HST) Regulations
Bille Excise Tax Indexing Ratio Regulations
Bille Federal Book Rebate (GST/HST) Regulations
Bille Federal Sales Tax Inventory Rebate Regulations
Bille Federal Sales Tax New Housing Rebate Regulations
Bille Financial Services (GST/HST) Regulations
Bille Formula Refunds Regulations
Bille Games of Chance (GST/HST) Regulations
Bille Gasoline Excise Tax Regulations
Bille General Excise and Sales Tax Regulations
Bille Goods for Ships and Aircraft (Excise) Drawback Regulations
Bille Health Care Services (GST/HST) Regulations
Bille Industrial Product Price Indices Adjustment Regulations
Bille Input Tax Credit Information (GST/HST) Regulations
Bille Interest Rate (Excise Tax Act) Regulations
Bille Joint Venture (GST/HST) Regulations
Bille Mail and Courier Imports (GST/HST) Regulations
Bille Natural Gas and Gas Liquids Tax Regulations
Bille Non-Taxable Imported Goods (GST/HST) Regulations
Bille Offset of Taxes (GST/HST) Regulations
Bille Place of Supply (GST/HST) Regulations
Bille Property Supplied by Auction (GST/HST) Regulations
Bille Public Service Body Rebate (GST/HST) Regulations
Bille Publications Supplied by a Registrant (GST/HST) Regulations
Bille School Cafeteria Food and Beverage (GST/HST) Regulations
Bille Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
Bille Small Manufacturers or Producers Exemption Regulations
Bille Small Manufacturers Production Equipment Exemption Regulations
Bille Social Insurance Number Disclosure Regulations
Bille Specified Crown Agents (GST/HST) Regulations
Bille Specified Tangible Personal Property (GST/HST) Regulations
Bille Streamlined Accounting (GST/HST) Regulations
Bille Taxes, Duties and Fees (GST/HST) Regulations
Bille Telecommunication Programming Services Tax Regulations
Bille Value of Imported Goods (GST/HST) Regulations

Related Information
Bille Related Instruments Information (from the Consolidated Index of Statutory Instruments)
Bille Coming into Force information (from the Table of Public Statutes and Responsible Ministers)
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