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

Act current to 2013-04-29 and last amended on 2013-04-01. Previous Versions

Stamps

Marginal note:Preparation and use of stamps

60. The Minister may direct the preparation and use of stamps for the purposes of this Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 36.
Marginal note:Cancellation

61. In any case in which an adhesive stamp is required to be cancelled, and no other method of cancellation is prescribed, the stamp shall be deemed to be cancelled if lines or marks are drawn across or impressed thereon so as effectually to render the stamp incapable of being used for any other instrument.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 37.
Marginal note:Liability

62. Every person who, being required by or pursuant to this Act to affix or cancel stamps, fails to do so as required is liable to Her Majesty for the amount of stamps he should have affixed or cancelled and that amount is recoverable in the Federal Court, or in any other court of competent jurisdiction as a debt due to Her Majesty.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 38;
  • R.S., c. 10(2nd Supp.), s. 64.
Marginal note:Appointment of stamp vendors

  • 63. (1) The Minister may appoint postmasters or other officers of the Crown to sell stamps prepared for the purposes of this Act and he may authorize other persons to be vendors who may purchase stamps so prepared for resale.

  • Marginal note:Reduced price

    (2) The Governor in Council may by regulation fix a reduced price at which stamps prepared for the purposes of this Act may be sold to persons authorized by the Minister to be vendors under subsection (1).

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., c. E-13, s. 39.

Licences

Marginal note:Application for licence

  • 64. (1) Every person who is required under Part III to pay taxes shall, from time to time as required under the regulations, apply for a licence in respect of that Part.

  • Marginal note:Granting of licence and exemption

    (2) The Minister may grant a licence to any person applying therefor under subsection (1) and may, by regulation, exempt any person or class of persons from obtaining a licence under this section in respect of a specified Part, and any person who is a member of a class of small manufacturer or producer the members of which are exempted, pursuant to subsection 54(2), from payment of consumption or sales tax on goods manufactured or produced by them shall, whether or not he is a person or member of a class of persons exempted from obtaining a licence under this section, be exempt from payment of excise tax on goods manufactured or produced by him.

  • Marginal note:Cancellation of licences

    (3) The Minister may cancel a licence issued under this section if, in his opinion, it is no longer required for the purposes of this Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 64;
  • R.S., 1985, c. 12 (4th Supp.), s. 22;
  • 2002, c. 22, s. 374.