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

23.21 [Repealed, 2001, c. 16, s. 19]

23.22 [Repealed, 2001, c. 16, s. 20]

23.3 [Repealed, 2002, c. 22, s. 368]

23.31 [Repealed, 2002, c. 22, s. 417]

• 23.32 [Repealed, 2002, c. 22, s. 417]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 29, s. 6
  • 1997, c. 26, s. 62
  • 2000, c. 30, s. 5
  • 2001, c. 16, s. 23
  • 2002, c. 22, s. 417

23.33 [Repealed, 2001, c. 16, s. 24]

• 23.34 [Repealed, 2001, c. 16, s. 24]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1994, c. 29, s. 6
  • 1995, c. 36, s. 3
  • 1997, c. 26, s. 64
  • 2000, c. 30, ss. 6, 140
  • 2001, c. 16, s. 24

• 23.341 [Repealed, 2001, c. 16, s. 24]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1995, c. 36, s. 4
  • 1997, c. 26, s. 65
  • 1998, c. 21, s. 80
  • 2000, c. 30, s. 7
  • 2001, c. 16, s. 24

23.35 [Repealed, 2002, c. 22, s. 417]

23.36 [Repealed, 2001, c. 16, s. 26]

23.4 [Repealed, 2007, c. 35, s. 8]

23.5 [Repealed, 2007, c. 35, s. 8]

Marginal note:Security that true returns rendered

24 For the purposes of this Part, the Minister may require every manufacturer or producer to give security that they will render true returns of their sales as required by section 78 or by any regulations made under it and pay any tax imposed by this Act on the sales. The security shall be in an amount of not more than two hundred and fifty thousand dollars and not less than one thousand dollars and shall be by bond of a guarantee company authorized to do business in Canada, acceptable to the Government of Canada, or by deposit of Government of Canada bonds.

PART IV[Repealed, 2002, c. 22, s. 370]

25 [Repealed, 2002, c. 22, s. 370]

26 [Repealed, 1990, c. 45, s. 6]

27 [Repealed, 2002, c. 22, s. 370]

28 [Repealed, 2002, c. 22, s. 370]

28.1 [Repealed, 2002, c. 22, s. 370]

PART V[Repealed, 2002, c. 22, s. 370]

29 [Repealed, 2002, c. 22, s. 370]

30 [Repealed, 2002, c. 22, s. 370]

31 [Repealed, 2002, c. 22, s. 370]

32 [Repealed, 2002, c. 22, s. 370]

33 [Repealed, 2002, c. 22, s. 370]

34 [Repealed, 2002, c. 22, s. 370]

PART V.1[Repealed, 2000, c. 30, s. 10]

PART VIConsumption or Sales Tax

Interpretation

Marginal note:Definitions

42 In this Part,

duty paid value

duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of the article into Canada under the laws relating to the customs and the Customs Tariff whether the article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon; (valeur à l’acquitté)

licensed manufacturer

licensed manufacturer means any manufacturer or producer licensed under this Part; (fabricant titulaire de licence)

licensed wholesaler

licensed wholesaler means any wholesaler, jobber or other dealer licensed under this Part; (marchand en gros titulaire de licence)

partly manufactured goods

partly manufactured goods means

• (a) goods that are to be incorporated into or form a constituent or component part of an article that is subject to the consumption or sales tax, if the tax on the article has not yet been levied pursuant to section 50, or

• (b) goods that are to be prepared for sale as goods subject to the consumption or sales tax by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than goods that are so prepared in a retail store for sale in that store exclusively and directly to consumers,

and the Minister is the sole judge as to whether or not goods are partly manufactured goods; (marchandises partiellement fabriquées)

producer or manufacturer

producer or manufacturer includes any printer, publisher, lithographer, engraver or commercial artist, but does not include, for the purposes of this Part and the Schedules, any restaurateur, caterer or other person engaged in the business of preparing in a restaurant, centralized kitchen or similar establishment food or drink, whether or not the food or drink is for consumption on the premises; (producteur ou fabricant)

sale price

sale price, for the purpose of determining the consumption or sales tax, means

• (a) except in the case of wines, the aggregate of

  • (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto,

  • (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and

  • (iii) the amount of the excise duties payable under the Excise Act whether the goods are sold in bond or not,

  and, in the case of imported goods, the sale price shall be deemed to be the duty paid value thereof, and

• (b) in the case of wines, the aggregate of

  • (i) the amount charged as price including the amount of the excise tax payable pursuant to section 27,

  • (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and

  • (iii) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not,

  and, in the case of imported wines, the sale price shall be deemed to be the aggregate of the duty paid value thereof and the amount of the excise tax payable pursuant to section 27. (prix de vente)

Marginal note:Person deemed manufacturer or producer

43 Where a person has, in Canada,

• (a) put a clock or watch movement into a clock or watch case,

• (b) put a clock or watch movement into a clock or watch case and added a strap, bracelet, brooch or other accessory thereto, or

• (c) set or mounted one or more diamonds or other precious or semi-precious stones, real or imitation, in a ring, brooch or other article of jewellery,

he shall, for the purposes of this Part, be deemed to have manufactured or produced the watch, clock, ring, brooch or other article of jewellery in Canada.

Marginal note:Manufacturer of beverages in retail outlet deemed not to be manufacturer

43.1 Where a person manufactures or produces in a retail outlet carbonated beverages or non-carbonated fruit flavoured beverages, other than alcoholic beverages, having less than twenty-five per cent by volume of natural fruit, for sale in that outlet exclusively and directly to consumers for immediate consumption, he shall, for the purposes of this Part, be deemed not to be, in relation to any such beverage so manufactured or produced by him, the manufacturer or producer thereof.