Excise Tax Act

Meaning of commercial goods

• 212.1 (1) In this section, commercial goods means goods that are imported for sale or for any commercial, industrial, occupational, institutional or other like use.

• Marginal note:Tax in participating province

  (2) Subject to this Part, every person that is liable under the Customs Act to pay duty on imported goods, or would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by section 212, a tax on the goods calculated at the tax rate for a participating province on the value of the goods if

  • (a) the goods are prescribed goods imported at a place in the participating province; or

  • (b) the goods are not prescribed for the purposes of paragraph (a) and the person is resident in the participating province.

• Marginal note:Exception

  (3) Paragraph (2)(b) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.

• Marginal note:Application in offshore areas

  (4) Paragraph (2)(b) does not apply to goods imported by or on behalf of a person that is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.