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

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Act current to 2020-07-15 and last amended on 2019-08-28. Previous Versions


  • — 2020, c. 1, s. 39

    • 39 Schedule VII to the Excise Tax Act is amended by adding the following after section 7:

      • 7.01 Goods (other than goods prescribed for the purposes of section 7) transported by courier

        • (a) that are imported from Mexico or the United States, as determined in accordance with the Customs Tariff; and

        • (b) that have a value, determined under paragraph 215(1)(a) of the Act, of not more than $40.

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