Excise Tax Act
Marginal note:Collection of tax
221 (1) Every person who makes a taxable supply shall, as agent of Her Majesty in right of Canada, collect the tax under Division II payable by the recipient in respect of the supply.
(2) A supplier (other than a prescribed supplier) who makes a taxable supply of real property by way of sale is not required to collect tax under Division II payable by the recipient in respect of the supply where
(a) the supplier is a non-resident person or is resident in Canada by reason only of subsection 132(2);
(b) the recipient is registered under Subdivision D and, in the case of a recipient who is an individual, the property is neither a residential complex nor supplied as a cemetery plot or place of burial, entombment or deposit of human remains or ashes;
(b.1) the supplier and the recipient have made an election under section 2 of Part I of Schedule V in respect of the supply; or
(c) the recipient is a prescribed recipient.
Marginal note:Exception — emission allowance
(2.1) A supplier (other than a prescribed supplier) that makes a taxable supply of an emission allowance is not required to collect tax under Division II payable by the recipient in respect of the supply.
(3) Where a carrier who makes a particular taxable supply of a service of transporting tangible personal property
(a) is provided with a declaration referred to in section 7 of Part VII of Schedule VI by the shipper, and
(b) at or before the time the tax in respect of the particular supply becomes payable the carrier did not know and could not reasonably be expected to know that
(i) the property was not being shipped for export,
(ii) the transportation by the carrier was not part of a continuous outbound freight movement in respect of the property, and
(iii) there was or was to be any diversion of the property to a final destination in Canada,
the carrier is not required to collect tax in respect of the particular supply or any supply that is incidental to the particular supply.
(3.1) [Repealed, 2001, c. 15, s. 9]
(4) In subsection (3), continuous outbound freight movement and shipper have the same meanings as in Part VII of Schedule VI.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1990, c. 45, s. 12
- 1993, c. 27, s. 85
- 1997, c. 10, s. 43.1
- 2000, c. 30, s. 48
- 2001, c. 15, s. 9
- 2018, c. 27, s. 44
- Date modified: