Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2025-02-04 and last amended on 2025-01-31. Previous Versions
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- See coming into force provision and notes, where applicable.
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Table of Contents
Related Information
Amendments *
| Amendment Citation | Amendment date |
|---|---|
| 2024, c. 20 | 2025-01-31 |
| 2024, c. 32 | 2024-12-14 |
| 2024, c. 15 | 2024-06-28 |
| 2024, c. 17 | 2024-06-28 |
| 2024, c. 15 | 2024-06-20 |
| 2024, c. 17 | 2024-06-20 |
| 2023, c. 26 | 2024-01-01 |
| 2023, c. 31 | 2023-12-15 |
| 2023, c. 26 | 2023-06-22 |
| 2023, c. 14 | 2023-06-20 |
* List of amendments since 2019-01-01 (limited to last 10 amendments) [more details]
Regulations made under this Act
- Agriculture and Fishing Property (GST/HST) Regulations
- Air Transportation Tax Order, 1995
- Air Transportation Tax Regulations, 1992
- Amalgamations and Windings-Up Continuation (GST/HST) Regulations
- Artists’ Representatives (GST/HST) Regulations
- Automobile Operating Expense Benefit (GST/HST) Regulations
- British Columbia HST Regulations
- Canadian Manufactured Goods Exported Drawback Regulations
- Closely Related Corporations (GST/HST) Regulations
- Credit for Provincial Relief (HST) Regulations
- Credit Note and Debit Note Information (GST/HST) Regulations
- Deduction for Provincial Rebate (GST/HST) Regulations
- Disclosure of Tax (GST/HST) Regulations
- Electronic Filing and Provision of Information (GST/HST) Regulations
- Energy Conservation Equipment Exemption Regulations
- Equivalent Courses (GST/HST) Regulations
- Excise Tax Indexing Ratio Regulations
- Federal Book Rebate (GST/HST) Regulations
- Federal Sales Tax Inventory Rebate Regulations
- Federal Sales Tax New Housing Rebate Regulations
- Financial Services and Financial Institutions (GST/HST) Regulations
- Formula Refunds Regulations
- Games of Chance (GST/HST) Regulations
- Gasoline Excise Tax Regulations
- General Excise and Sales Tax Regulations
- Goods for Ships and Aircraft (Excise) Drawback Regulations
- Goods Imported and Exported Drawback Regulations
- Health Care Services (GST/HST) Regulations
- Industrial Product Price Indices Adjustment Regulations
- Input Tax Credit Information (GST/HST) Regulations
- Interest Rates (Excise Tax Act) Regulations
- Joint Venture (GST/HST) Regulations
- Mail and Courier Imports (GST/HST) Regulations
- Natural Gas and Gas Liquids Tax Regulations
- New Harmonized Value-added Tax System Regulations
- New Harmonized Value-added Tax System Regulations, No. 2
- New Motor Vehicles Exported Drawback Regulations
- Non-Taxable Imported Goods (GST/HST) Regulations
- Nova Scotia HST Regulations, 2010
- Offset of Taxes (GST/HST) Regulations
- Property Supplied by Auction (GST/HST) Regulations
- Public Service Body Rebate (GST/HST) Regulations
- Publications Supplied by a Registrant (GST/HST) Regulations
- Real Property (GST/HST) Regulations
- Returnable Beverage Container (GST/HST) Regulations
- School Cafeteria Food and Beverages (GST/HST) Regulations
- Security Interest (GST/HST) Regulations
- Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
- Ships’ Stores Regulations
- Small Manufacturers or Producers Exemption Regulations
- Small Manufacturers Production Equipment Exemption Regulations
- Social Insurance Number Disclosure Regulations
- Specified Crown Agents (GST/HST) Regulations
- Specified Tangible Personal Property (GST/HST) Regulations
- Streamlined Accounting (GST/HST) Regulations
- Taxes, Duties and Fees (GST/HST) Regulations
- Telecommunication Programming Services Tax Regulations
- Value of Imported Goods (GST/HST) Regulations
Repealed regulations made under this Act
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