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

Marginal note:Binding on the Crown

21.11 This Part binds Her Majesty in right of Canada or a province.

Marginal note:Imposition of tax

21.12 There shall be imposed, levied and collected a tax at the rate of eleven per cent on the amount charged for a taxable service, payable by the person providing the service at the time the amount charged is paid or payable, whichever is the earlier.

Marginal note:Relief from tax for licensee

• 21.13 (1) No tax is payable under section 21.12 in respect of a taxable service provided to a licensee

  • (a) who,

    • (i) in the case of a service described in paragraph (a), (b), (c) or (d) of the definition “taxable service” in subsection 21.1(1), is acquiring the service for broadcasting without charge or for provision to another person for an amount charged or broadcasting without charge, or

    • (ii) in the case of a service described in paragraph (b), (c) or (d) of that definition, is acquiring the service for use in conjunction with a service referred to in subparagraph (i) that is acquired by the licensee for a use described in that subparagraph; and

  • (b) who, at the time the amount charged for the service is paid or payable, whichever is the earlier, so certifies, and gives his licence number, to the person providing the service.

• Marginal note:Relief from tax for other persons

  (2) No tax is payable under section 21.12 in respect of a taxable service provided to a person, other than a licensee,

  • (a) who,

    • (i) in the case of a service described in paragraph (a) of the definition “taxable service” in subsection 21.1(1), is acquiring the service for broadcasting without charge or for provision to another person for broadcasting without charge, or

    • (ii) in the case of a service described in paragraph (b), (c) or (d) of that definition, is acquiring the service for use in conjunction with a service referred to in subparagraph (i) that is acquired by the licensee for a use described in that subparagraph; and

  • (b) who, at the time the amount charged for the service is paid or payable, whichever is the earlier, so certifies to the person providing the service.

• Marginal note:Relief from tax for small undertaking

  (3) No tax is payable under section 21.12 in respect of a taxable service provided by a small undertaking, other than a taxable service that

  • (a) is provided by a small undertaking within the meaning of paragraph (a) of the definition “small undertaking” in subsection 21.1(1); and

  • (b) was acquired by the small undertaking from another person, other than a licensee or a small undertaking resident in Canada.