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

Full Document:  

Act current to 2021-09-11 and last amended on 2021-07-01. Previous Versions

PART IXGoods and Services Tax (continued)

DIVISION VIIIAdministration and Enforcement (continued)

SUBDIVISION ECollection (continued)

Marginal note:Person leaving Canada

  •  (1) If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by registered mail addressed to the person’s latest known address, demand payment of any amount for which the person is liable under this Part or would be so liable if the time for payment of the amount had arrived, and that amount shall be paid without delay despite any other provision of this Part.

  • Marginal note:Failure to satisfy demand

    (2) If a person fails to pay an amount as required under subsection (1), the Minister may direct that goods and chattels of the person be seized, and subsections 321(2) to (5) apply with any modifications that the circumstances require.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 2000, c. 30, s. 97

Marginal note:Definitions

  •  (1) The definitions in this subsection apply in this section.

    assessed period

    assessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means

    • (a) if the hearing date is before the last day of the particular reporting period, the period beginning on the first day of the particular reporting period and ending on the assessment date; and

    • (b) in any other case, the particular reporting period. (période visée)

    assessment date

    assessment date, in respect of an authorization under subsection (2), means the day immediately before the hearing date. (date de cotisation)

    hearing date

    hearing date, in respect of an authorization under subsection (2), means the day on which a judge hears the application for the authorization. (date d’audience)

    judge

    judge means a judge of a superior court of a province or a judge of the Federal Court. (juge)

  • Marginal note:Authorization to assess and take collection action

    (2) If, on ex parte application by the Minister relating to a particular reporting period of a person, a judge is satisfied that there are reasonable grounds to believe that the net tax for the period, determined without reference to this section, would be a positive amount and that the collection of all or any part of that net tax would be jeopardized by a delay in its collection, the judge shall, on such terms as the judge considers reasonable in the circumstances, authorize the Minister to, without delay,

    • (a) assess the net tax for the assessed period, determined in accordance with subsection (3); and

    • (b) take any of the actions described in sections 316 to 321 in respect of that amount.

  • Marginal note:Effect of authorization

    (3) For the purposes of this Part, where an authorization is granted under subsection (2) in respect of an application relating to a particular reporting period of a person,

    • (a) if the hearing date is before the last day of the particular period,

      • (i) the following periods are each deemed to be a separate reporting period of the person:

        • (A) the assessed period, and

        • (B) the period beginning on the hearing date and ending

          • (I) where the particular period is a fiscal year, on the last day of the fiscal quarter of the person that includes the hearing date, and

          • (II) in any other case, on the last day of the particular period, and

      • (ii) where the particular period is a fiscal year,

        • (A) the person is deemed to have made an election under section 247 to have reporting periods that are fiscal quarters of the person that takes effect at the beginning of the first fiscal quarter of the person beginning after the hearing date, and

        • (B) section 237 applies in respect of the assessed period as if that period were a reporting period determined under subsection 248(3);

    • (b) the day on or before which the person is required to file a return under Division V for the assessed period is deemed to be the hearing date;

    • (c) the net tax for the assessed period is deemed to be equal to the amount that would be the net tax for the period if, on the assessment date, the person were to claim in a return under Division V filed for the period all amounts, each of which is an amount that the person would be entitled on that day to claim as an input tax credit for the period or as a deduction in determining the net tax for the period;

    • (d) the net tax for the assessed period is deemed to have become due to the Receiver General on the hearing date;

    • (e) if, in assessing the net tax for the assessed period, the Minister takes into account an amount that the person would be entitled to claim as an input tax credit or a deduction in determining the net tax, the person is deemed to have claimed the amount in a return filed under Division V for the assessed period; and

    • (f) sections 280, 280.1 and 284 apply as if the net tax for the assessed period were not required to be remitted, and the return for that period were not required to be filed, until the last day of the period described in subsection (9).

  • Marginal note:Affidavits

    (4) Statements contained in an affidavit filed in the context of an application under this section may be based on belief in which case it must include the grounds for that belief.

  • Marginal note:Service of authorization and notice of assessment

    (5) An authorization granted under subsection (2) in respect of a person shall be served by the Minister on the person within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and a notice of assessment for the assessed period shall be served on the person together with the authorization.

  • Marginal note:How service effected

    (6) For the purpose of subsection (5), service on a person shall be effected by personal service on the person or service in accordance with the directions of a judge.

  • Marginal note:Application to judge for direction

    (7) If service cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction.

  • Marginal note:Review of authorization

    (8) If a judge of a court has granted an authorization under subsection (2) in respect of a person, the person may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization.

  • Marginal note:Limitation period for review application

    (9) An application by a person under subsection (8) to review an authorization shall be made

    • (a) within 30 days after the day on which the authorization was served on the person in accordance with this section; or

    • (b) within such further time as a judge may allow, on being satisfied that the application was made as soon as practicable.

  • Marginal note:Hearing in camera

    (10) An application by a person under subsection (8) may, on the application of the person, be heard in private, if the person establishes to the satisfaction of the judge that the circumstances of the case justify proceedings heard in private.

  • Marginal note:Disposition of application

    (11) On an application under subsection (8), the judge shall determine the question summarily and may confirm, vary or set aside the authorization and make such other order as the judge considers appropriate.

  • Marginal note:Effect of setting aside authorization

    (12) If an authorization is set aside under subsection (11), subsection (3) does not apply in respect of the authorization and any assessment made as a result of the authorization is deemed to be void.

  • Marginal note:Directions

    (13) If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no relevant direction in this section, a judge may give such direction with regard to the course to be followed as, in the opinion of the judge, is appropriate.

  • Marginal note:No appeal from review order

    (14) No appeal lies from an order of a judge made under subsection (11).

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2000, c. 14, s. 36
  • 2006, c. 4, s. 158
 
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