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

75.1 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 31, 34.

  • 75.2 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 34]

    • NOTE: Application provisions are not included in the consolidated text;
    • see relevant amending Acts. R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 32, 34.
Marginal note:Calculation of payment or deduction

76. Where circumstances render it difficult to determine the exact amount of any payment that may be made pursuant to any of sections 68 to 68.29 or any deduction that may be made under section 73 or 74, the Minister, with the consent of the person to whom the payment or by whom the deduction may be made, may in lieu of that amount make a payment pursuant to, or authorize a deduction under, that section in an amount determined, in such manner as the Governor in Council may by regulation prescribe, to be the exact amount of the payment or deduction.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 76;
  • R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), s. 34.
Marginal note:Restriction on refunds and credits

77. A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the Excise Tax Act, the Excise Act, 2001, the Air Travellers Security Charge Act and the Income Tax Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 77;
  • R.S., 1985, c. 15 (1st Supp.), s. 25, c. 7 (2nd Supp.), ss. 33, 34;
  • 2006, c. 4, s. 126.
Previous Version

Returns and Payment of Tax

Marginal note:Determination of fiscal months

  • 78. (1) The fiscal months of a person shall be determined in accordance with the following rules:

    • (a) if fiscal months of the person have been determined under subsection 243(2) or (4) for the purposes of Part IX, each of those fiscal months is a fiscal month of the person for the purposes of this Act;

    • (b) if fiscal months of the person have not been determined under subsection 243(2) or (4) for the purposes of Part IX, the person may select for the purposes of this Act fiscal months that meet the requirements set out in subsection 243(2); and

    • (c) if neither paragraph (a) nor paragraph (b) applies, each calendar month is a fiscal month of the person for the purposes of this Act.

  • Marginal note:Determination of fiscal half-years

    (1.1) The fiscal half-years of a person shall be determined in accordance with the following rules:

    • (a) the period beginning on the first day of the first fiscal month in a fiscal year of the person and ending on the earlier of the last day of the sixth fiscal month and the last day in the fiscal year is a fiscal half-year of the person; and

    • (b) the period, if any, beginning on the first day of the seventh fiscal month and ending on the last day in the fiscal year of the person is a fiscal half-year of the person.

  • Marginal note:Notification of Minister

    (2) Every person who is required to file a return shall notify the Minister of their fiscal months in the prescribed form and manner.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. E-15, s. 78;
  • R.S., 1985, c. 15 (1st Supp.), s. 26, c. 7 (2nd Supp.), s. 35, c. 12 (4th Supp.), s. 31;
  • 2001, c. 16, s. 32;
  • 2002, c. 22, s. 382;
  • 2003, c. 15, ss. 100, 130;
  • 2010, c. 25, s. 128.
Previous Version