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Excise Tax Act ( R.S., 1985, c. E-15 )
Disclaimer: These documents are not the official versions (more).
Act current to October 30th, 2007
Attention: See coming into force provision and notes, where applicable.
 
Table of contents
  1. Excise Tax Act
    1. SHORT TITLE
    2. INTERPRETATION
    3. PART I : INSURANCE PREMIUMS OTHER THAN MARINE
    4. PART II : AIR TRANSPORTATION TAX
      1. Interpretation
      2. Her Majesty
      3. Tax Imposed
      4. Licences
      5. Collection of Tax
      6. Penalty on Failure to File Return
      7. General
    6. PART II.1 : TELECOMMUNICATION PROGRAMMING SERVICES TAX
      1. Interpretation
      2. Application to Crown
      3. Imposition and Payment of Tax
      4. Determination of Amount Charged in Certain Circumstances
      5. Security
      6. Diversions
      7. Licences
      8. Regulations
      9. Increase of Amount Charged by Licensee
    8. PART II.2 : TELECOMMUNICATION SERVICES TAX
      1. Interpretation
      2. Application to Crown
      3. Imposition of Tax
      4. Determination of Amount Charged in Certain Circumstances
      5. Relief from Tax
      6. Diversions
      7. Licences
      8. Collection of Tax
      9. Returns and Remittance of Tax
      10. Regulations
    10. PART III : EXCISE TAXES ON COSMETICS, JEWELLERY, RADIOS, ETC.
    11. PART IV :
    12. PART V :
    13. PART V.1 :
    14. PART VI : CONSUMPTION OR SALES TAX
      1. Interpretation
      2. Tax Imposed
      3. Licences
      4. Evasion
    16. PART VII : GENERAL
      1. Interpretation
      2. Regulations
      3. Stamps
      4. Licences
      5. Exported Goods
      6. Liability of the Crown
      7. Deductions, Refunds and Drawbacks
      8. Returns and Payment of Tax
      9. Security
      10. Obligation of Trustees
      11. Assessments
      12. Objections
      13. Rights of Appeal
      14. Appeals to Tribunal
      15. Appeals to Court
      16. Extension of Time for Objection or Appeal
      17. Purchaser Objections and Appeals
      18. Interventions
      19. References
      20. Payments by Minister on Appeals
      21. Overpayments by Minister
      22. Administrative Charge under the Financial Administration Act
      23. Collection
      24. Service
      25. Evidence
    18. PART VIII : TRANSITIONAL
      1. Sales Tax Inventory Rebate
      2. New Housing Rebate
    20. PART IX : GOODS AND SERVICES TAX
      1. Division I : Interpretation
      2. Division II : Goods and Services Tax
      3. Division III : Tax on Importation of Goods
      4. Division IV : Tax on Imported Taxable Supplies
      5. Division IV.1 : Tax on Property and Services Brought Into a Participating Province
      6. Division V : Collection and Remittance of Division II Tax
      7. Division VI : Rebates
      8. Division VII : Miscellaneous
      9. Division VIII : Administration and Enforcement
      10. Division IX : Transitional Provisions
      11. Division X : Transitional Provisions for Participating Provinces
    22. SCHEDULE I
    23. SCHEDULE II : [Repealed, 2002, c. 22, s. 390]
    24. SCHEDULE II.1 : SPECIFIC TAX RATES ON PETROLEUM PRODUCTS
    25. SCHEDULE III
    26. SCHEDULE III.1 : GOODS SOLD BY DEEMED MANUFACTURERS OR PRODUCERS
    27. SCHEDULE IV
    28. SCHEDULE V : EXEMPT SUPPLIES
    29. SCHEDULE VI : ZERO-RATED SUPPLIES
    30. SCHEDULE VII : NON-TAXABLE IMPORTATIONS
    31. SCHEDULE VIII : PARTICIPATING PROVINCES AND APPLICABLE TAX RATES
    32. SCHEDULE IX : SUPPLY IN A PROVINCE
    33. SCHEDULE X : NON-TAXABLE PROPERTY AND SERVICES FOR PURPOSES OF DIVISION IV.1 OF PART IX

Related Information
  1. Amendments not in Force
  2. Related Provisions

Related Regulations
  1. Agriculture and Fishing Property (GST/HST) Regulations
  2. Air Transportation Tax Order, 1995
  3. Air Transportation Tax Regulations, 1992
  4. Amalgamations and Windings-Up Continuation (GST/HST) Regulations
  5. Artists’ Representatives (GST/HST) Regulations
  6. Automobile Operating Expense Benefit (GST/HST) Regulations
  7. Canadian Manufactured Goods Exported Drawback Regulations
  8. Closely Related Corporations (GST/HST) Regulations
  9. Credit Note and Debit Note Information (GST/HST) Regulations
  10. Deduction for Provincial Rebate (GST/HST) Regulations
  11. Disclosure of Tax (GST/HST) Regulations
  12. Energy Conservation Equipment Exemption Regulations
  13. Equivalent Courses (GST/HST) Regulations
  14. Excise Tax Indexing Ratio Regulations
  15. Federal Book Rebate (GST/HST) Regulations
  16. Federal Sales Tax Inventory Rebate Regulations
  17. Federal Sales Tax New Housing Rebate Regulations
  18. Financial Services (GST/HST) Regulations
  19. Formula Refunds Regulations
  20. Games of Chance (GST/HST) Regulations
  21. Gasoline Excise Tax Regulations
  22. General Excise and Sales Tax Regulations
  23. Goods for Ships and Aircraft (Excise) Drawback Regulations
  24. Goods Imported and Exported Drawback Regulations
  25. Health Care Services (GST/HST) Regulations
  26. Industrial Product Price Indices Adjustment Regulations
  27. Input Tax Credit Information (GST/HST) Regulations
  28. Interest Rate (Excise Tax Act) Regulations [Repealed]
  29. Interest Rates (Excise Tax Act) Regulations
  30. Joint Venture (GST/HST) Regulations
  31. Mail and Courier Imports (GST/HST) Regulations
  32. Medical Devices (GST) Regulations [Repealed, SOR/2006-162, s. 1]
  33. Natural Gas and Gas Liquids Tax Regulations
  34. New Motor Vehicles Exported Drawback Regulations
  35. Non-resident Rebate (GST) Regulations [Repealed, SOR/2006-162, s. 4]
  36. Non-Taxable Imported Goods (GST/HST) Regulations
  37. Offset of Taxes (GST/HST) Regulations
  38. Place of Supply (GST/HST) Regulations
  39. Property Supplied by Auction (GST/HST) Regulations
  40. Public Service Body Rebate (GST/HST) Regulations
  41. Publications Supplied by a Registrant (GST/HST) Regulations
  42. School Cafeteria Food and Beverages (GST/HST) Regulations
  43. Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
  44. Ships’ Stores Regulations
  45. Small Manufacturers or Producers Exemption Regulations
  46. Small Manufacturers Production Equipment Exemption Regulations
  47. Social Insurance Number Disclosure Regulations
  48. Specified Crown Agents (GST/HST) Regulations
  49. Specified Tangible Personal Property (GST/HST) Regulations
  50. Streamlined Accounting (GST/HST) Regulations
  51. Taxes, Duties and Fees (GST/HST) Regulations
  52. Telecommunication Programming Services Tax Regulations
  53. Value of Imported Goods (GST/HST) Regulations

Last updated: 2007-11-09
Last updated: 2007-11-09
Last updated: 2007-11-09
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