Excise Act, 2001

Marginal note:Limitation period for assessments

• 191 (1) Subject to subsections (3) to (7), no assessment shall be made for any duty, interest or other amount payable under this Act

  • (a) in the case of an assessment of the duty payable for a reporting period, more than four years after the later of the day on which the return for the period was required to be filed and the day on which the return was filed;

  • (b) in the case of an assessment for any other amount payable under this Act, more than four years after the amount became payable; or

  • (c) in the case of an assessment for an amount for which a trustee in bankruptcy became liable under section 212, after the earlier of

    • (i) the day that is 90 days after the return on which the assessment is based is filed with, or other evidence of the facts on which the assessment is based comes to the attention of, the Minister, and

    • (ii) the expiry of the period referred to in paragraph (a) or (b), whichever applies in the circumstances.

• Marginal note:Limitation re refund assessment

  (2) Subject to subsections (3) to (7), an assessment of the amount of a refund or any other payment that may be obtained under this Act may be made at any time but a reassessment or additional assessment of an amount paid or applied as a refund under this Act or of an amount paid as interest in respect of an amount paid or applied as a refund under this Act shall not be made more than four years after the application for the amount was filed in accordance with this Act.

• Marginal note:Exception

  (3) Subsections (1) and (2) do not apply to a reassessment of a person made

  • (a) to give effect to a decision on an objection or appeal;

  • (b) with the consent in writing of the person to dispose of an appeal; or

  • (c) to give effect to an alternative basis or argument advanced by the Minister under subsection (7).

• Marginal note:No limitation on assessment if fraud, etc.

  (4) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter,

  • (a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default;

  • (b) committed fraud

    • (i) in making or filing a return under this Act,

    • (ii) in making or filing an application for a refund under this Act, or

    • (iii) in supplying or failing to supply any information under this Act; or

  • (c) filed a waiver under subsection (8) that is in effect at that time.

• Marginal note:No limitation if payment for another reporting period

  (5) If, in making an assessment, the Minister determines that a person has paid in respect of any matter an amount as or on account of duty payable for a reporting period of the person that was payable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter.

• Marginal note:Reduction of duty — reporting period

  (6) If the result of a reassessment on an objection to, or a decision on an appeal from, an assessment is to reduce the amount of duty payable by a person and, by reason of the reduction, any refund or other payment claimed by the person for a reporting period, or in an application for a refund or other payment, should be decreased, the Minister may at any time assess or reassess that reporting period or that application only for the purpose of taking the reduction of duty into account in respect of the refund or other payment.

• Marginal note:Alternative basis or argument

  (7) The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable or remittable by a person under this Act, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless on an appeal under this Act

  • (a) there is relevant evidence that the person is no longer able to adduce without the leave of the court; and

  • (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced.

• Marginal note:Limitation

  (7.1) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (7) in support of a particular assessment of the person, the Minister shall not reassess for an amount that is greater than the total amount of the particular assessment.

• Marginal note:Exception

  (7.2) Subsection (7.1) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Act at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Act were read without reference to subsection (7).

• Marginal note:Waiver

  (8) Any person may, within the time otherwise limited by subsection (1) or (2) for an assessment, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form and manner specifying the matter in respect of which the person waives the application of that subsection.

• Marginal note:Revoking waiver

  (9) Any person who files a waiver under subsection (8) may revoke it on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner.