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

Marginal note:Rebates in respect of beverages in returnable containers

263.2 For the purposes of sections 252, 260 and 261.1, if a person is the recipient of a supply of a beverage in a filled and sealed returnable container or of a used and empty returnable container (or the material resulting from its compaction) and the supplier is deemed under paragraph 226(2)(b) or (4)(b) to have made to the person a taxable supply of a service in respect of the returnable container, tax paid in respect of the supply of the service is deemed to have been paid in respect of the supply of the beverage, empty returnable container or material, as the case may be.

Marginal note:Overpayment of rebate or interest

• 264 (1) Where an amount is paid to, or applied to a liability of, a person as a rebate under section 215.1, subsection 216(6) or this Division (other than section 253) or as interest under section 297 and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person shall pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the amount is paid to, or applied to a liability of, the person.

• Marginal note:Effect of reduction of rebate

  (2) For the purposes of subsection (1), to the extent that a rebate has been paid to a person in excess of the amount to which the person was entitled and the amount of the excess has, by reason of section 263, reduced the amount of any other rebate to which the person would, but for the payment of the excess, be entitled, the person shall be deemed to have paid the amount of the excess to the Receiver General.

DIVISION VIIMiscellaneous

SUBDIVISION ATrustees, Receivers and Personal Representatives

Marginal note:Bankruptcies

• 265 (1) For the purposes of this Part, where on a particular day a person becomes a bankrupt,

  • (a) the trustee in bankruptcy is deemed to supply a service to the bankrupt of acting as trustee in bankruptcy and any amount to which the trustee is entitled for acting in that capacity is deemed to be consideration payable for that supply, but in every other respect, the trustee in bankruptcy is deemed to be the agent of the bankrupt and any supply made or received and any act performed by the trustee in the administration of the estate of the bankrupt or in the carrying on of any business of the bankrupt is deemed to have been made, received or performed, as the case may be, by the trustee as agent of the bankrupt;

  • (b) the estate of the bankrupt shall be deemed not to be a trust or an estate;

  • (c) the property and money of the person immediately before the particular day shall be deemed not to pass to and be vested in the trustee in bankruptcy on the bankruptcy order being made or the assignment in bankruptcy being filed but to remain vested in the bankrupt;

  • (d) the trustee in bankruptcy, and not the person, is liable for the payment or remittance of all amounts (other than amounts that relate solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that become payable or remittable by the person under this Part during the period beginning on the day immediately after the day the trustee became the trustee in bankruptcy of the person and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that

    • (i) the trustee is liable for the payment or remittance of amounts that became payable or remittable by the person after the particular day in respect of periods that ended on or before the particular day, or of amounts that became payable or remittable by the person after the particular day in respect of supplies of real property made to the person on or before the particular day, only to the extent of the property and money of the person in possession of the trustee available to satisfy the liability,

    • (ii) the trustee is not liable for the payment or remittance of any amount for which a receiver (within the meaning assigned by subsection 266(1)) is liable under section 266, and

    • (iii) the payment or remittance by the person of an amount in respect of the liability shall discharge the liability of the trustee to the extent of that amount;

  • (e) where, on the particular day the person is registered under Subdivision D of Division V, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were the registrant in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate;

  • (f) where, on or after the particular day the person begins to engage in particular activities to which the bankruptcy does not relate, the particular activities shall be deemed to be separate from the activities of the person to which the bankruptcy relates as though the particular activities were activities of a separate person, and the person may

    • (i) apply for, and be granted, registration under Subdivision D of Division V, and

    • (ii) establish fiscal periods and establish and make elections respecting reporting periods,

    in relation to the particular activities as though they were the only activities of the person;

  • (g) the reporting periods of the person begin and end on the days on which they would have begun and ended if the bankruptcy had not occurred, except that

    • (i) the reporting period of the person during which the person becomes a bankrupt shall end on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates shall begin on the day immediately after the particular day, and

    • (ii) the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act shall end on the day the discharge is granted;

  • (h) subject to paragraph (j), the trustee in bankruptcy shall file with the Minister in prescribed form containing prescribed information all returns in respect of

    • (i) the activities of the person to which the bankruptcy relates for, or

    • (ii) supplies of real property to which the bankruptcy relates and that are made to the person in,

    reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Part to be filed by the person, as if those activities were the only activities of the person;

  • (i) subject to paragraph (j), if the person has not on or before the particular day filed a return required under this Part to be filed by the person for, or in respect of a supply of real property made to the person in, a reporting period of the person ending

    • (i) on or before the particular day, and

    • (ii) in, or immediately before, the fiscal year of the person that included the particular day,

    the trustee in bankruptcy shall, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in prescribed form containing prescribed information a return for that reporting period of the person or in respect of that supply, as the case may be;

  • (j) where there is a receiver (within the meaning assigned by subsection 266(1)) with authority in respect of a business, a property, affairs or assets of the person, the trustee in bankruptcy is not required

    • (i) to include in any return any information that the receiver is required under section 266 to include in a return, or

    • (ii) to file a return in respect of any supply of real property made to the person in respect of which the receiver is required under section 266 to file a return; and

  • (k) the property and money held by the trustee in bankruptcy for the person on the day an order of absolute discharge of the person is granted under the Bankruptcy and Insolvency Act shall be deemed not to pass to the person on the order being granted but to have been held by and vested in the person continuously since the day it was acquired by the person or the trustee, as the case may be.

• Marginal note:Definitions

  (2) In this section, bankrupt and estate of the bankrupt have the same meanings as in the Bankruptcy and Insolvency Act.

Marginal note:Definitions

• 266 (1) In this section,

  business

  business includes a part of a business; (entreprise)

  receiver

  receiver means a person who

  • (a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person,

  • (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security,

  • (c) is appointed by a bank to act as agent of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person,

  • (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation, or

  • (e) is appointed as a committee, guardian or curator with authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets,

  and includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person but, where a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, does not include that creditor; (séquestre)

  relevant assets

  relevant assets of a receiver means

  • (a) where the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets, and

  • (b) where the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets, as the case may be. (actif pertinent)

• Marginal note:Receivers

  (2) For the purposes of this Part, where on a particular day a receiver is vested with authority to manage, operate, liquidate, or wind up any business or property, or to manage and care for the affairs and assets, of a person,

  • (a) the receiver shall be deemed to be an agent of the person and any supply made or received and any act performed by the receiver in respect of the relevant assets of the receiver shall be deemed to have been made, received or performed, as the case may be, by the receiver as agent on behalf of the person;

  • (b) the receiver shall be deemed not to be a trustee of the estate of the person or any part of the estate of the person;

  • (c) where the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver shall be deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person;

  • (d) the person and the receiver are jointly and severally, or solidarily, liable for the payment or remittance of all amounts that become payable or remittable by the person under this Part before or during the period during which the receiver is acting as receiver of the person to the extent that the amounts can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amounts became payable or remittable, as the case may be, except that

    • (i) the receiver is liable for the payment or remittance of amounts that became payable or remittable before that period only to the extent of the property and money of the person in possession or under the control and management of the receiver after

      • (A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amounts, and

      • (B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person,

    • (ii) the person is not liable for the remittance of any tax collected or collectible by the receiver, and

    • (iii) the payment or remittance by the person or the receiver of an amount in respect of the liability shall discharge their liability to the extent of that amount;

  • (e) the reporting periods of the person begin and end on the days on which they would have begun and ended if the vesting had not occurred, except that

    • (i) the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, shall end on the particular day and a new reporting period of the person in relation to the relevant assets shall begin on the day immediately after the particular day, and

    • (ii) the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, shall end on the day the receiver ceases to act as receiver of the person;

  • (f) the receiver shall file with the Minister in prescribed form containing prescribed information all returns in respect of the relevant assets of the receiver for, or in respect of supplies of real property that can reasonably be considered to relate to the relevant assets and that were made to the person in, reporting periods ending in the period during which the receiver is acting as receiver and that are required under this Part to be made by the person, as if the relevant assets were the only properties, businesses, affairs and assets of the person;

  • (g) if the person has not on or before the particular day filed a return required under this Part to be filed by the person for a reporting period of the person ending

    • (i) on or before the particular day, and

    • (ii) in, or immediately before, the fiscal year of the person that included the particular day,

    the receiver shall, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in prescribed form containing prescribed information a return for that reporting period that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period; and

  • (h) if the person has not on or before the particular day filed a return required under this Part to be filed by the person in respect of a supply of real property made to the person in a reporting period of the person ending

    • (i) on or before the particular day, and

    • (ii) in, or immediately before, the fiscal year of the person that included the particular day,

    and that can reasonably be considered to relate to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period, the receiver shall, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in prescribed form containing prescribed information a return in respect of the supply.

Marginal note:Estate of a deceased individual

267 Subject to sections 267.1, 269 and 270, if an individual dies, this Part (other than section 279) applies as though the estate of the individual were the individual and the individual had not died, except that

• (a) the reporting period of the individual during which the individual died ends on the day the individual died; and

• (b) a reporting period of the estate begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died.