Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:Report by licence holders

• 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.

• Marginal note:Alternate reporting

  (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.

Security

Marginal note:Security generally

• 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.

• Marginal note:Security on objection or appeal

  (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.

• Marginal note:Surrender of security

  (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.

• Marginal note:Discharge of security

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

Obligation of Trustees

Marginal note:Certificate before distribution

• 81 (1) Every executor, liquidator of a succession, administrator, assignee, liquidator or other like person, other than a trustee in bankruptcy, shall, before distributing any assets under his control in that capacity, obtain a certificate from the Minister certifying that no tax, penalty, interest or other sum under this Act, other than Part I, chargeable against or payable by that person in that capacity or chargeable against or payable in respect of those assets, remains unpaid or that security for the payment thereof has, in accordance with section 80.1, been accepted by the Minister.

• Marginal note:Personal liability

  (2) Any person who distributes assets without a certificate as required by subsection (1) is personally liable to pay to Her Majesty an amount equal to the lesser of

  • (a) the value of the assets so distributed, and

  • (b) the amount of any tax, penalty, interest or other sum that remains unpaid and for the payment of which security has not been furnished to the Minister.

Assessments

Marginal note:Assessment

• 81.1 (1) The Minister may, in respect of any matter, assess a person for any tax, penalty, interest or other sum payable by that person under this Act and may, notwithstanding any previous assessment covering, in whole or in part, the same matter, make such additional assessments as the circumstances require.

• Marginal note:Reassessment

  (2) The Minister may, in respect of any matter covered by an assessment, vary the assessment or reassess the person assessed.

• Marginal note:Completion of assessment

  (3) An assessment shall be completed with all due dispatch and may be performed in such manner and form and by such procedure as the Minister considers appropriate.

• Marginal note:Minister not bound

  (4) The Minister is not bound by any return, application or information supplied by or on behalf of any person and may make an assessment, notwithstanding any return, application or information so supplied or that no return, application or information has been supplied.

• Marginal note:Determination of refunds

  (5) In making an assessment, the Minister may determine whether an amount is payable to the person being assessed pursuant to any of sections 68 to 68.29.

• Marginal note:Presumption

  (6) For the purposes of determining, in making an assessment, whether an amount is payable to the person being assessed pursuant to any of sections 68 to 68.29, the person is deemed to have duly made an application under the section on the day on which the notice of assessment is sent to him.

• Marginal note:Determination of credits

  (7) In making an assessment, the Minister may determine whether a credit may be allowed to the person being assessed pursuant to subsections (8) to (10).

• Marginal note:When credit may be allowed

  (8) Where an amount would be payable to the person being assessed pursuant to any of sections 68 to 68.29

  • (a) if that person had duly made an application under the section on the day on which the notice of assessment is sent to him, and

  • (b) if the reference in the section to “two years” were read as a reference to “four years”,

  a credit in that amount may be allowed to that person.

• Marginal note:Maximum credits allowable

  (9) The aggregate of the credits that may be allowed to the person being assessed shall not exceed the aggregate of the taxes, interest, penalty or other sums, if any, remaining unpaid by that person for the period beginning four years before the day on which the notice of assessment is sent to him and ending immediately before two years before that day.

• Marginal note:Restriction

  (10) No credit may be allowed for any amount that the Minister, pursuant to subsection (5), determines is payable to the person being assessed.

Marginal note:Sums not assessable

• 81.11 (1) No assessment shall be made for any penalty or fine imposed pursuant to a conviction for an offence under this Act.

• Marginal note:Limitation period for assessments

  (2) Subject to subsections (3) to (5), no assessment shall be made for any tax, penalty, interest or other sum more than four years after the tax, penalty, interest or sum became payable under this Act.

• Marginal note:Exception where objection or appeal

  (3) A variation of an assessment, or a reassessment, may be made at any time pursuant to subsection 81.15(4) or 81.38(1).

• Marginal note:Exception where neglect or fraud

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

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

  • (b) committed fraud in filing or making or failing to file or make a return, or in supplying or failing to supply any information, under this Act.

• Marginal note:Exception where waiver

  (5) An assessment in respect of any matter specified in a waiver filed pursuant to subsection (6) may be made at any time within the period specified in the waiver or, if a notice of revocation of the waiver has been filed pursuant to subsection (7), within the period commencing on the day on which the period specified in the waiver commences and ending six months after the day on which the notice is filed.

• Marginal note:Filing waiver

  (6) Any person may, within the time otherwise limited by subsection (2) for assessing that person, waive the application of that subsection to him by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection.

• Marginal note:Revoking waiver

  (7) Any person who has filed a waiver pursuant to subsection (6) may revoke the waiver on six months notice to the Minister by filing with the Minister a notice of revocation of the waiver in the prescribed form.

Marginal note:Liability not affected

• 81.12 (1) Liability under this Act for any tax, penalty, interest or other sum is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

• Marginal note:Valid and binding

  (2) An assessment, subject to being varied or vacated on an objection or appeal under this Part and subject to a reassessment, 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.

• Marginal note:Irregularities

  (3) No assessment shall be vacated or varied on an appeal by reason only of an irregularity, informality, error, defect or omission on the part of any person in the observance of any directory provision of this Act.

Marginal note:Notice of assessment

• 81.13 (1) After completing an assessment, otherwise than pursuant to subsection 81.15(4) or 81.38(1), the Minister shall send to the person assessed a notice of assessment in the prescribed form setting out

  • (a) the date of the assessment;

  • (b) the matter covered by the assessment;

  • (c) the amount owing or overpayment, if any, by the person assessed;

  • (d) a brief explanation of the assessment; and

  • (e) the period within which an objection to the assessment may be made under section 81.15.

• Marginal note:Tax payable

  (2) Where an assessment establishes that any tax, penalty, interest or other sum payable under this Act remains unpaid by the person assessed, the notice of assessment shall set out separately the taxes, penalties, interest and other sums payable and the aggregate thereof.

• Marginal note:Refund payable

  (3) Where an assessment establishes that an amount is payable pursuant to any of sections 68 to 68.29 to the person assessed, the notice of assessment shall set out the aggregate of the amounts payable.

• Marginal note:Credit allowable

  (4) Where an assessment establishes that a credit is allowable pursuant to section 81.1 to the person assessed, the notice of assessment shall set out the aggregate of the credits allowable.

• Marginal note:No tax, refund or credit

  (5) Where an assessment establishes that

  • (a) no tax, penalty, interest or other sum payable under this Act remains unpaid by the person assessed,

  • (b) no amount is payable pursuant to any of sections 68 to 68.29 to the person assessed, or

  • (c) no credit is allowable pursuant to section 81.1 to the person assessed,

  in respect of the matter covered by the assessment, the notice of assessment shall contain a statement to that effect.

• Marginal note:Amounts not considered

  (6) For the purposes of determining the sums, amounts and credits referred to in subsections (2) to (5), where the assessment is a variation of an assessment, or a reassessment, no amount paid by the person assessed or the Minister on account of the amount owing or overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto, and no amount deemed by subsection 81.14(2) to have been paid, shall be taken into consideration.

• Marginal note:Definitions

  (7) For the purposes of this section and section 81.14,

  amount owing

  amount owing, in respect of a person assessed, means

  • (a) where the assessment is an original assessment, the amount by which

    • (i) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of assessment pursuant to subsection (2),

    exceeds

    • (ii) the aggregate of

      • (A) all amounts payable to that person, as set out in the notice of assessment pursuant to subsection (3), and

      • (B) the credits allowable to that person, as set out in the notice of assessment pursuant to subsection (4), and

  • (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which

    • (i) the amount obtained by subtracting

      • (A) the amount paid by that person on account of the amount owing as set out in the notice of the original assessment or any subsequent assessment related thereto

      from

      • (B) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (2),

    exceeds

    • (ii) the amount obtained by subtracting

      • (A) the amount paid to that person pursuant to subsection 81.14(1) in respect of an overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto

      from

      • (B) the aggregate of

        • (I) all amounts payable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (3), and

        • (II) the credits allowable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (4); (montant dû)

  overpayment

  overpayment, in respect of a person assessed, means

  • (a) where the assessment is an original assessment, the amount by which the aggregate described in subparagraph (a)(ii) of the definition amount owing in this subsection exceeds the aggregate described in subparagraph (a)(i) of that definition, and

  • (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which the amount described in subparagraph (b)(ii) of that definition exceeds the amount described in subparagraph (b)(i) of that definition. (paiement en trop)