|
|
|
|
|
|
|
|
|
|
|
|
| Determination
of fiscal
months
|
159. (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)
of the Excise Tax Act for the purposes of Part
IX of that Act, 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) of the Excise Tax Act for the purposes of
Part IX of that Act, the person may select for
the purposes of this Act fiscal months that
meet the requirements set out in that
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.
|
|
| 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.
|
|
|
|
|
|
| Filing by
licensee
|
160. (1) Every person who is licensed under
this Act shall, not later than the last day of the
first month after each fiscal month of the
person,
|
|
|
|
(a) file a return with the Minister, in the
prescribed form and manner, for that fiscal
month;
|
|
|
|
(b) calculate, in the return, the total amount
of the duty payable, if any, by the person for
that fiscal month; and
|
|
|
|
(c) pay that amount to the Receiver
General.
|
|
| Exception -
licensed
tobacco
dealers
|
(2) Subsection (1) does not apply to
licensed tobacco dealers.
|
|
| Filing by
other persons
|
161. Every person who is not licensed under
this Act and who is required to pay duty under
this Act shall, not later than the last day of the
first month after the fiscal month of the person
in which the duty became payable,
|
|
|
|
(a) file a return with the Minister, in the
prescribed form and manner, for that fiscal
month;
|
|
|
|
(b) calculate, in the return, the total amount
of the duty payable by the person for that
fiscal month; and
|
|
|
|
(c) pay that amount to the Receiver
General.
|
|
| Set-off of
refunds
|
162. If, at any time, a person files a return
in which the person reports an amount that is
required to be paid under this Act by them and
the person claims a refund payable to them at
that time, in the return or in another return, or
in a separate application filed under this Act
with the return, the person is deemed to have
paid at that time, and the Minister is deemed
to have refunded at that time, an amount equal
to the lesser of the amount required to be paid
and the amount of the refund.
|
|
| Large
payments
|
163. Every person who is required under
this Act to pay any duty, interest or other
amount to the Receiver General shall, if the
amount is $50,000 or more, make the payment
to the account of the Receiver General at
|
|
|
|
|
|
|
|
(b) an authorized foreign bank, as defined in
section 2 of the Bank Act, that is not subject
to the restrictions and requirements referred
to in subsection 524(2) of that Act;
|
|
|
|
|
|
|
|
(d) a corporation authorized under the laws
of Canada or a province to carry on the
business of offering its services as a trustee
to the public; or
|
|
|
|
(e) a corporation authorized under the laws
of Canada or a province to accept deposits
from the public and that carries on the
business of lending money on the security
of real property or immovables or investing
in mortgages on real property or hypothecs
on immovables.
|
|
| Authority for
separate
returns
|
164. (1) A licensee who engages in one or
more activities in separate branches or
divisions may file an application, in the
prescribed form and manner, with the Minister
for authority to file separate returns and
applications for refunds under this Act in
respect of a branch or division specified in the
application.
|
|
| Authorization
by Minister
|
(2) On receipt of the application, the
Minister may, in writing, authorize the
licensee to file separate returns and
applications for refunds in relation to the
specified branch or division, subject to any
conditions that the Minister may at any time
impose, if the Minister is satisfied that
|
|
|
|
(a) the branch or division can be separately
identified by reference to the location of the
branch or division or the nature of the
activities engaged in by it; and
|
|
|
|
(b) separate records, books of account and
accounting systems are maintained in
respect of the branch or division.
|
|
| Revocation of
authorization
|
(3) The Minister may revoke an
authorization if
|
|
|
|
(a) the licensee, in writing, requests the
Minister to revoke the authorization;
|
|
|
|
(b) the licensee fails to comply with any
condition imposed in respect of the
authorization or any provision of this Act;
|
|
|
|
(c) the Minister is no longer satisfied that
the requirements of subsection (2) in
respect of the licensee are met; or
|
|
|
|
(d) the Minister considers that the
authorization is no longer required.
|
|
| Notice of
revocation
|
(4) If the Minister revokes an authorization,
the Minister shall send a notice in writing of
the revocation to the licensee and shall specify
in the notice the effective date of the
revocation.
|
|
| Small
amounts
owing
|
165. (1) If, at any time, the total of all
unpaid amounts owing by a person to the
Receiver General under this Act does not
exceed a prescribed amount, the amount
owing by the person is deemed to be nil.
|
|
| Small
amounts
payable
|
(2) If, at any time, the total of all amounts
payable by the Minister to a person under this
Act does not exceed a prescribed amount, the
Minister is not required to pay any of the
amounts payable. The Minister may apply
those amounts against a liability of the person.
|
|
| Meaning of
``electronic
filing''
|
166. (1) For the purposes of this section,
``electronic filing'' means using electronic
media in a manner specified in writing by the
Minister.
|
|
| Filing of
return by
electronic
filing
|
(2) A person who is required to file with the
Minister a return under this Act, and who
meets the criteria specified in writing by the
Minister for the purposes of this section, may
file the return by way of electronic filing.
|
|
| Deemed filing
|
(3) For the purposes of this Act, if a person
files a return by way of electronic filing, it is
deemed to be a return in the prescribed form
filed with the Minister on the day the Minister
acknowledges acceptance of it.
|
|
| Execution of
returns, etc.
|
167. A return, other than a return filed by
way of electronic filing under section 166, a
certificate or other document made by a
person, other than an individual, under this
Act shall be signed on behalf of the person by
an individual duly authorized to do so by the
person or the governing body of the person. If
the person is a corporation or an association or
organization that has duly elected or
appointed officers, the president,
vice-president, secretary and treasurer, or
other equivalent officers, of the corporation,
association or organization, are deemed to be
so duly authorized.
|
|
| Extension of
time
|
168. (1) At any time, the Minister may, in
writing, extend the time limited under this Act
for a person to file a return or provide
information.
|
|
| Effect of
extension
|
(2) If the Minister extends the time under
subsection (1),
|
|
|
|
(a) the return shall be filed, or the
information shall be provided, within the
time so extended;
|
|
|
|
(b) any duty payable that the person is
required to report in the return shall be paid
within the time so extended; and
|
|
|
|
(c) interest is payable under section 170 as
if the time had not been extended.
|
|
| Demand for
return
|
169. The Minister may, on demand served
personally or by registered or certified mail,
require any person to file, within any
reasonable time that may be stipulated in the
demand, a return under this Act for any period
that may be designated in the demand.
|
|
|
|
|
|
| Compound
interest on
amounts not
paid when
required
|
170. (1) If a person fails to pay an amount
to the Receiver General as and when required
under this Act, the person shall pay to the
Receiver General interest on the amount. The
interest shall be compounded daily at the
prescribed rate and computed for the period
beginning on the first day after the day on
which the amount was required to be paid and
ending on the day the amount is paid.
|
|
| Payment of
interest that is
compounded
|
(2) For the purposes of subsection (1),
interest that is compounded on a particular day
on an unpaid amount of a person is deemed to
be required to be paid by the person to the
Receiver General at the end of the particular
day, and, if the person has not paid the interest
so computed by the end of the day after the
particular day, the interest shall be added to
the unpaid amount at the end of the particular
day.
|
|
| Minister may
issue notice
|
(3) The Minister may serve or send to a
person who is required under this Act to pay an
amount that may consist of principal and
interest a notice specifying the amount owed
by the person and a date by which the payment
must be made.
|
|
| Effect of
notice
|
(4) If the person to whom a notice referred
to in subsection (3) is served or sent pays in
full the specified amount within the specified
time, interest is not payable, despite
subsection (1), on the amount for the period
beginning on the date of the notice and ending
on the day on which the amount is paid.
|
|
| Minimal
interest
amounts
|
(5) If at any time a person has paid all
amounts, other than interest, owed to Her
Majesty under this Act and, immediately
before that time, the total amount of interest
owed by the person under this Act is less than
the prescribed amount, the Minister may write
off and cancel the interest owed.
|
|
| Compound
interest on
amounts owed
by Her
Majesty
|
171. Interest shall be compounded daily at
the prescribed rate on amounts owed by Her
Majesty to a person and computed for the
period beginning on the first day after the day
on which the amount is required to be paid by
Her Majesty and ending on the day on which
the amount is paid or is applied against an
amount owed by the person to Her Majesty.
|
|
| Application of
interest
provisions if
Act amended
|
172. For greater certainty, if a provision of
an Act amends this Act and provides that the
amendment comes into force on, or applies as
of, a particular day that is before the day on
which the provision is assented to, the
provisions of this Act that relate to the
calculation and payment of interest apply in
respect of the amendment as though the
provision had been assented to on the
particular day.
|
|
| Waiving or
reducing
interest
|
173. The Minister may at any time waive or
reduce any interest payable by a person under
this Act.
|
|
|
|
|
|
| Statutory
recovery
rights
|
174. Except as specifically provided under
this Act, the Customs Act, the Customs Tariff
or the Financial Administration Act, no
person has a right to recover any money paid
to Her Majesty as or on account of, or that has
been taken into account by Her Majesty as,
duty, interest or other amount payable under
this Act.
|
|
| Applications
for refunds
|
175. (1) An application for a refund under
this Act shall be filed with the Minister in the
prescribed form and manner.
|
|
| Single
application
|
(2) Only one application may be made
under this Act for a refund with respect to any
matter.
|
|
| Payment if
error
|
176. (1) If a person has paid an amount as or
on account of, or that was taken into account
as, duty, interest or other amount payable
under this Act in circumstances in which the
amount was not payable by the person,
whether the amount was paid by mistake or
otherwise, the Minister shall pay a refund of
that amount to the person.
|
|
| Restriction
|
(2) A refund in respect of an amount shall
not be paid to a person to the extent that
|
|
|
|
(a) the amount was taken into account as
duty for a fiscal month of the person and the
Minister has assessed the person for the
month under section 188; or
|
|
|
|
(b) the amount paid was duty, interest or
other amount assessed under that section.
|
|
| Application
for refund
|
(3) A refund of an amount shall not be paid
to a person unless the person files an
application for the refund within two years
after the person paid the amount.
|
|
| Restriction on
refunds, etc.
|
177. A refund or a payment of an amount
under this Act shall not be paid to a person to
the extent that it can reasonably be regarded
that
|
|
|
|
(a) the amount has previously been
refunded, remitted, applied or paid to that
person under this or any other Act of
Parliament; or
|
|
|
|
(b) the person has applied for a refund,
payment or remission of the amount under
any other Act of Parliament.
|
|
| Restriction re
trustees
|
178. If a trustee is appointed under the
Bankruptcy and Insolvency Act to act in the
administration of the estate of a bankrupt, a
refund or any other payment under this Act
that the bankrupt was entitled to claim before
the appointment shall not be paid after the
appointment unless all returns required under
this Act to be filed for fiscal months of the
bankrupt ending before the appointment have
been filed and all amounts required under this
Act to be paid by the bankrupt in respect of
those fiscal months have been paid.
|
|
| Overpayment
of refunds,
etc.
|
179. (1) If an amount is paid to, or applied
to a liability of, a person as a refund or other
payment under this Act and the person is not
entitled to the amount or the amount paid or
applied exceeds the refund or other payment
to which the person is entitled, the person shall
pay to the Receiver General an amount equal
to the refund, payment or excess on the day the
amount is paid to, or applied to a liability of,
the person.
|
|
| Effect of
reduction of
refund, etc.
|
(2) For the purposes of subsection (1), if a
refund or other payment has been paid to a
person in excess of the amount to which the
person was entitled and the amount of the
excess has, by reason of section 177, reduced
the amount of any other refund or other
payment to which the person would, but for
the payment of the excess, be entitled, the
person is deemed to have paid the amount of
the reduction to the Receiver General.
|
|
| No refund on
exported
tobacco
products or
alcohol
|
180. Subject to this Act, the duty paid on
any tobacco product or alcohol entered into
the duty-paid market shall not be refunded on
the exportation of the tobacco product or
alcohol.
|
|
| Re-worked or
destroyed
tobacco
products
|
181. The Minister may refund to a tobacco
licensee the duty paid on a tobacco product
that is re-worked or destroyed by the tobacco
licensee in accordance with section 41 if the
licensee applies for the refund within two
years after the tobacco product is re-worked or
destroyed.
|
|
| Refund of tax
to importer if
foreign taxes
paid
|
182. (1) The Minister may refund, to a
person who has imported into a foreign
country a tobacco product (as defined in
section 55) that was manufactured in Canada
and exported by the tobacco licensee who
manufactured it to the foreign country in
accordance with paragraph 50(4)(a), an
amount determined in accordance with
subsection (2) in respect of the product if
|
|
|
|
(a) the person provides evidence
satisfactory to the Minister that
|
|
|
|
(i) all taxes and duties imposed on the
product under the laws of the foreign
country having national application have
been paid, and
|
|
|
|
(ii) the container containing the product
has printed on it or affixed to it tobacco
markings; and
|
|
|
|
(b) the person applies to the Minister for the
refund within two years after the product
was exported to the foreign country.
|
|
| Determination
of refund
|
(2) The amount of the refund under
subsection (1) is equal to the lesser of
|
|
|
|
(a) the total of the taxes and duties referred
to in subparagraph (1)(a)(i) that are paid in
respect of the tobacco product, and
|
|
|
|
(b) the amount of the special duty imposed
under paragraph 56(1)(a) in respect of the
product that is paid by the tobacco licensee
who manufactured it.
|
|
| Overpayment
of refund or
interest
|
(3) If an amount has been paid to a person
as a refund in respect of a tobacco product
exported by the tobacco licensee who
manufactured it or as interest in respect of
such a refund and a special duty under
paragraph 56(1)(b) was imposed in respect of
the product, the amount is deemed to be duty
payable under this Act by the licensee that
became payable during the fiscal month of the
licensee in which the amount was paid to the
person.
|
|
| Refund of
special duty to
tobacco
licensee if
foreign taxes
paid
|
(4) If a refund under subsection (1) has been
paid in respect of an exported tobacco
product, the Minister may refund to the
tobacco licensee who manufactured the
product the amount, if any, by which the
special duty imposed under paragraph
56(1)(a) in respect of the product and paid by
the licensee exceeds the amount of the refund
under subsection (1) if the licensee applies to
the Minister for the refund under this
subsection within two years after the product
was exported.
|
|