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

Act current to 2013-05-20 and last amended on 2013-04-01. Previous Versions

Marginal note:Security

213.1 For the purposes of this Division, the Minister may require a person mentioned in section 212 or 212.1 who imports goods to provide security, in an amount determined by the Minister and subject to such terms and conditions as the Minister may specify, for the payment of any amount that is or may become payable by the person under this Division, where provisions of the Customs Act, the Customs Tariff or any other laws relating to customs under which security may be required do not apply to the payment of that amount.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 27, s. 78;
  • 1997, c. 10, s. 199.
Marginal note:Import certificate

  • 213.2 (1) The Minister may, on the request of a registrant who imports goods, issue to the registrant, subject to such conditions as the Minister may specify, a written authorization (in this section referred to as an “import certificate”) for the purpose of applying, on and after the effective date specified in the authorization, section 8.1 of Schedule VII in respect of goods of a particular class imported by the registrant, in which event the Minister shall assign to the registrant a number to be disclosed when the goods are accounted for under section 32 of the Customs Act.

  • Marginal note:Application

    (2) A request for an import certificate shall contain prescribed information and be filed with the Minister in prescribed manner.

  • Marginal note:Cancellation

    (3) The Minister may, after giving a person to whom an import certificate has been issued reasonable written notice, cancel the import certificate of the person if

    • (a) the person fails to comply with any condition attached to the certificate or any provision of this Division,

    • (b) the Minister determines that it is no longer required for the purposes for which it was issued, or generally for the purposes of this Division, or

    • (c) it can reasonably be expected that the person will no longer be importing goods of a class in respect of which the certificate was issued in circumstances in which the goods would be included in Schedule VII,

    and, where the Minister cancels the import certificate of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.

  • Marginal note:Application after cancellation

    (4) Where the Minister has cancelled the import certificate of a person in circumstances described in paragraph (3)(a), the Minister shall not issue a new certificate under subsection (1) before the day that is two years after the day on which the cancellation is effective.

  • Marginal note:Cessation

    (5) An import certificate issued under this section ceases to have effect on the earlier of

    • (a) the effective date of the cancellation of the certificate under subsection (3), and

    • (b) the day that is three years after the effective date of the certificate.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1993, c. 27, s. 78;
  • 2001, c. 15, s. 5.