| Refund of
special duty to
duty free shop
licensee
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183. (1) If a duty free shop licensee who
holds a licence issued under section 22 sells,
in accordance with the Customs Act, imported
manufactured tobacco to an individual who is
not a resident of Canada and who is about to
depart Canada, the Minister may refund to the
licensee the special duty paid under section 53
in respect of that portion of the total quantity
of the tobacco exported by the individual on
their departure that does not exceed
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(a) in the case of cigarettes, 200 cigarettes;
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(b) in the case of tobacco sticks, 200 sticks;
and
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(c) in the case of manufactured tobacco
other than cigarettes and tobacco sticks,
200 g.
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| Application
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(2) No refund shall be paid to a duty free
shop licensee in respect of a sale of imported
manufactured tobacco unless the licensee
applies to the Minister for the refund within
two years after the sale.
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| Payment if
bad debt
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184. (1) If an ad valorem duty under section
43 has been paid by a tobacco licensee in
respect of an arm's length sale of cigars and
the licensee has established that any debt
owing to the licensee in respect of the sale has
become in whole or in part a bad debt and has
accordingly written off all or part of the debt
as a bad debt in the licensee's books of
account, an amount equal to the proportion of
the amount of that duty that the amount of the
debt written off is of the price for which the
cigars were sold may, subject to this Act, be
paid to that licensee if the licensee applies for
a refund of the amount within two years after
the end of the licensee's fiscal month during
which the debt was so written off.
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| Recovery of
payment
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(2) If a tobacco licensee recovers all or any
part of a debt in respect of which an amount is
paid to the licensee under subsection (1) (in
this subsection referred to as the ``refunded
amount''), that licensee shall immediately pay
to the Receiver General an amount equal to the
proportion of the refunded amount that the
amount of the debt so recovered is of the
amount of the debt written off in respect of
which the refunded amount was paid.
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| Definition of
``arm's length
sale''
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(3) In this section, ``arm's length sale'' in
respect of cigars means a sale of cigars by a
tobacco licensee to a person with whom the
licensee is dealing at arm's length at the time
of the sale.
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| Refund -
imported bulk
spirits
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185. (1) If imported bulk spirits on which
special duty has been paid are returned by a
licensed user to the spirits licensee who
supplied them to the licensed user, the
Minister may refund the duty to the spirits
licensee who paid the duty if the licensee
applies for the refund within two years after
the spirits are returned.
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| Refund -
packaged
imported
spirits
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(2) If imported spirits that are packaged and
on which special duty has been paid are
returned under prescribed conditions by a
licensed user to the excise warehouse of the
excise warehouse licensee who supplied them
to the licensed user, the Minister may refund
the duty to the excise warehouse licensee who
paid the duty if the excise warehouse licensee
applies for the refund within two years after
the spirits are returned.
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| Refund -
alcohol
returned to
warehouse
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186. If packaged alcohol that has been
removed from the excise warehouse of an
excise warehouse licensee for entry into the
duty-paid market is returned in accordance
with section 152 to the warehouse, the
Minister may refund to the licensee the duty
paid on the alcohol if the licensee applies for
the refund within two years after the alcohol
is returned.
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| Refund -
alcohol in
special
container
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187. If a marked special container of
alcohol is returned to the excise warehouse
licensee who paid duty on the alcohol, the
Minister may refund to the licensee the duty
on the alcohol remaining in the container
when it is returned if the licensee
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(a) destroys the alcohol in the manner
approved by the Minister; and
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(b) applies for the refund within two years
after the container is returned.
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| Assessments
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188. (1) The Minister may assess
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(a) the duty payable by a person for a fiscal
month of the person; and
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(b) subject to section 190, interest and any
other amount payable by a person under this
Act.
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| Reassessment
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(2) The Minister may reassess or make an
additional assessment of any duty, interest or
other amount that may be assessed under
subsection (1).
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| Allowance of
unclaimed
amounts
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(3) If, in assessing the duty, interest or other
amount payable by a person for a fiscal month
of the person or other amount payable by a
person under this Act, the Minister determines
that
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(a) a refund would have been payable to the
person if it had been claimed in an
application under this Act filed on the
particular day that is
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(i) if the assessment is in respect of duty
payable for the fiscal month, the day on
which the return for the month was
required to be filed, or
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(ii) if the assessment is in respect of
interest or other amount, the day on
which the interest or other amount
became payable by the person,
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(b) the refund was not claimed by the person
in an application filed before the day on
which notice of the assessment is sent to the
person, and
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(c) the refund would be payable to the
person if it were claimed in an application
under this Act filed on the day on which
notice of the assessment is sent to the person
or would be disallowed if it were claimed in
that application only because the period for
claiming the refund expired before that day,
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the Minister shall, unless otherwise requested
by the person, apply all or part of the refund
against that duty, interest or other amount that
is payable as if the person had, on the
particular day, paid the amount so applied on
account of that duty, interest or other amount.
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| Application of
overpayment
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(4) If, in assessing the duty payable by a
person for a fiscal month of the person, the
Minister determines that there is an
overpayment of duty payable for the month,
unless the assessment is made in the
circumstances described in paragraph
191(4)(a) or (b) after the time otherwise
limited for the assessment under paragraph
191(1)(a), the Minister shall, unless otherwise
requested by the person,
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(i) all or part of the overpayment
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(ii) any amount (in this paragraph
referred to as the ``outstanding amount'')
that, on the particular day on which the
person was required to file a return for the
month, the person defaulted in paying
under this Act and that remains unpaid on
the day on which notice of the assessment
is sent to the person,
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as if the person had, on the particular day,
paid the amount so applied on account of
the outstanding amount;
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(i) all or part of the overpayment that was
not applied under paragraph (a) together
with interest on the overpayment at the
prescribed rate, computed for the period
beginning on the day that is 30 days after
the latest of
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(B) the day on which the return for the
fiscal month was filed, and
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(C) in the case of an overpayment that
is attributable to a payment made on a
day subsequent to the days referred to
in clauses (A) and (B), that subsequent
day,
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and ending on the day on which the
person defaulted in paying the
outstanding amount referred to in
subparagraph (ii)
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(ii) any amount (in this paragraph
referred to as the ``outstanding amount'')
that, on a day (in this paragraph referred
to as the ``later day'') after the particular
day, the person defaulted in paying under
this Act and that remains unpaid on the
day on which notice of the assessment is
sent to the person,
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as if the person had, on the later day, paid the
amount and interest so applied on account
of the outstanding amount; and
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(c) refund to the person the part of the
overpayment that was not applied under
paragraphs (a) and (b) together with interest
on the refund at the prescribed rate,
computed for the period beginning on the
day that is 30 days after the latest of
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(ii) the day on which the return for the
fiscal month was filed, and
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(iii) in the case of an overpayment that is
attributable to a payment made on a day
subsequent to the days referred to in
subparagraphs (i) and (ii), that
subsequent day,
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and ending on the day on which the refund
is paid to the person.
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| Application of
payment
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(5) If, in assessing the duty payable by a
person for a fiscal month of the person or an
amount (in this subsection referred to as the
``overdue amount'') payable by a person
under this Act, all or part of a refund is not
applied under subsection (3) against that duty
payable or overdue amount, except if the
assessment is made in the circumstances
described in paragraph 191(4)(a) or (b) after
the time otherwise limited for the assessment
under paragraph 191(1)(a), the Minister shall,
unless otherwise requested by the person,
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(i) all or part of the refund that was not
applied under subsection (3)
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(ii) any other amount (in this paragraph
referred to as the ``outstanding amount'')
that, on the particular day that is
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(A) if the assessment is in respect of
duty payable for the fiscal month, the
day on which the return for the month
was required to be filed, or
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(B) if the assessment is in respect of an
overdue amount, the day on which the
overdue amount became payable by
the person,
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the person defaulted in paying under this
Act and that remains unpaid on the day on
which notice of the assessment is sent to
the person,
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as if the person had, on the particular day,
paid the refund so applied on account of the
outstanding amount;
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(i) all or part of the refund that was not
applied under subsection (3) or
paragraph (a) together with interest on
the refund at the prescribed rate,
computed for the period beginning on the
day that is 30 days after the later of
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(A) the particular day, and
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(B) if the assessment is in respect of
duty payable for the fiscal month, the
day on which the return for the month
was filed,
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and ending on the day on which the
person defaulted in paying the
outstanding amount referred to in
subparagraph (ii)
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(ii) any amount (in this paragraph
referred to as the ``outstanding amount'')
that, on a day (in this paragraph referred
to as the ``later day'') after the particular
day, the person defaulted in paying under
this Act and that remains unpaid on the
day on which notice of the assessment is
sent to the person,
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as if the person had, on the later day, paid the
refund and interest so applied on account of
the outstanding amount; and
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(c) refund to the person the part of the
refund that was not applied under any of
subsection (3) and paragraphs (a) and (b)
together with interest on the refund at the
prescribed rate, computed for the period
beginning on the day that is 30 days after the
later of
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(i) the particular day, and
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(ii) if the assessment is in respect of duty
payable for the fiscal month, the day on
which the return for the month was filed,
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and ending on the day on which the refund
is paid to the person.
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| Limitation on
refunding
overpayments
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(6) An overpayment of duty payable for a
fiscal month of a person and interest on the
overpayment shall not be applied under
paragraph (4)(b) or refunded under paragraph
(4)(c) unless the person has, before the day on
which notice of the assessment is sent to the
person, filed all returns or other records that
the person was required to file with the
Minister under this Act, the Customs Act, the
Excise Act, the Excise Tax Act and the Income
Tax Act.
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| Limitation
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(7) A refund or a part of the refund that was
not applied under subsection (3) and interest
on the refund under paragraphs (5)(b) and (c)
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(a) shall not be applied under paragraph
(5)(b) against an amount (in this paragraph
referred to as the ``outstanding amount'')
that is payable by a person unless the refund
would have been payable to the person as a
refund if the person had claimed it in an
application under this Act filed on the day
on which the person defaulted in paying the
outstanding amount and, in the case of a
payment under section 176, if that section
allowed the person to claim the payment
within four years after the person paid the
amount in respect of which the payment
would be so payable; and
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(b) shall not be refunded under paragraph
(5)(c) unless
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(i) the refund would have been payable to
the person as a refund if the person had
claimed it in an application under this
Act filed on the day on which notice of
the assessment is sent to the person, and
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(ii) the person has filed all returns or other
records that the person was required to
file with the Minister under this Act, the
Customs Act, the Excise Act, the Excise
Tax Act and the Income Tax Act before the
day on which notice of the assessment is
sent to the person.
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| Deemed claim
or application
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(8) If, in assessing any duty, interest or other
amount payable by a person under this Act, the
Minister applies or refunds an amount under
subsection (3), (4) or (5),
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(a) the person is deemed to have claimed the
amount in a return or application filed under
this Act; and
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(b) to the extent that an amount is applied
against any duty, interest or other amount
payable by the person, the Minister is
deemed to have refunded or paid the
amount to the person and the person is
deemed to have paid the duty, interest or
other amount payable against which it was
applied.
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| Refund on
reassessment
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(9) If a person has paid an amount on
account of any duty, interest or other amount
assessed under this section in respect of a
fiscal month and the amount paid exceeds the
amount determined on reassessment to have
been payable by the person, the Minister may
refund to the person the amount of the excess,
together with interest on the excess amount at
the prescribed rate for the period that
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(a) begins on the day that is 30 days after the
latest of
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(i) the day on which the person was
required to file a return for the month,
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(ii) the day on which the person filed a
return for the month, and
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(iii) the day on which the amount was
paid by the person; and
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(b) ends on the day on which the refund is
paid.
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| Meaning of
``overpaymen
t of duty
payable''
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(10) In this section, ``overpayment of duty
payable'' of a person for a fiscal month of the
person means the amount, if any, by which the
total of all amounts paid by the person on
account of duty payable for the month exceeds
the total of
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(a) the duty payable for the month, and
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(b) all amounts paid to the person under this
Act as a refund for the month.
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| Assessment of
refund
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189. (1) On receipt of an application made
by a person for a refund under this Act, the
Minister shall, without delay, consider the
application and assess the amount of the
refund, if any, payable to the person.
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| Reassessment
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(2) The Minister may reassess or make an
additional assessment of the amount of a
refund despite any previous assessment of the
amount of the refund.
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| Payment
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(3) If on assessment under this section the
Minister determines that a refund is payable to
a person, the Minister shall pay the refund to
the person.
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| Restriction
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(4) A refund shall not be paid until the
person has filed with the Minister all returns or
other records that are required to be filed
under this Act, the Customs Act, the Excise
Act, the Excise Tax Act and the Income Tax
Act.
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| Interest
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(5) If a refund is paid to a person, the
Minister shall pay interest at the prescribed
rate to the person on the refund for the period
beginning on the day that is 30 days after the
day on which the application for the refund is
filed with the Minister and ending on the day
on which the refund is paid.
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