Select Luxury Items Tax Act

An Act respecting the taxation of select luxury items Short title This Act may be cited as the Select Luxury Items Tax Act. Tax not payable – aircraft and vessels Despite anything in this Act, tax under Division 2 of Part 1 in respect of a subject aircraft or subject vessel is not payable if, in the absence of this section, the tax would become payable under that Division after November 4, 2025. Definitions The following definitions apply in this Act. assessment means an assessment under this Act and includes a reassessment. (cotisation) bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank, as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. (banque) calendar quarter means a period of three months beginning on the first day of January, April, July or October. (trimestre civil) Commissioner means, except in sections 80 and 81 and subsections 153(1) to (8) and (19), the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act. (commissaire) common-law partner of an individual at a particular time means a person who is the common-law partner of the individual at the particular time for the purposes of the Income Tax Act. (conjoint de fait) confirmed delivery service means certified or registered mail or any other service that provides a record that a notice or document has been sent or delivered. (service de messagerie) consideration includes any amount that is payable by operation of law. (contrepartie) credit union has the same meaning as in subsection 137(6) of the Income Tax Act. (caisse de crédit) export means export from Canada. (exportation) government entity means a department or agency of the government of Canada or of a province; a municipality; an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act; a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is Her Majesty in right of Canada or a province, a municipality, or a corporation described in this paragraph; or a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. (entité gouvernementale) guest of a particular person on a subject item means an individual that uses or enjoys the subject item and that does not deal at arm’s length with the particular person; is an employee of the particular person or of a person that does not deal at arm’s length with the particular person; or uses or enjoys the subject item, at the invitation of the particular person or a person referred to in paragraph (a) or (b), for no consideration or for nominal consideration. (invité) identification number of a subject item means an identification number that is satisfactory to the Minister and is unique to the subject item. (numéro d’identification) import means import into Canada. (importation) Indigenous governing body has the same meaning as in section 2 of the Department of Indigenous Services Act. (corps dirigeant autochtone) judge, in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. (juge) military authority means the Canadian Forces, within the meaning of section 14 of the National Defence Act, the Department of National Defence or a visiting force, as defined in section 2 of the Visiting Forces Act. (autorité militaire) Minister means the Minister of National Revenue. (ministre) municipality means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated; or any other local authority that the Minister may determine to be a municipality for the purposes of this Act. (municipalité) officer means, except in sections 75, 127 and 149, a person who is appointed or employed in the administration or enforcement of this Act; and with respect to imported goods that have not been released under the Customs Act, an officer as defined in subsection 2(1) of that Act. (préposé) passenger seat means a seat on an aircraft other than a pilot seat. (siège passager) person means an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. (personne) personal representative, of a deceased individual or the estate or succession of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession. (représentant personnel) pilot seat includes a flight engineer seat or a flight deck observer seat. (siège destiné au pilote) police authority means the Royal Canadian Mounted Police, the Ontario Provincial Police, the Sûreté du Québec, the Canadian Coast Guard or a municipal or regional police force established in accordance with provincial legislation; a government entity that is responsible for the preservation and maintenance of the public peace; or a prescribed person. (corps policier) prescribed means in the case of a form or the manner of filing a form, authorized by the Minister; in the case of the information to be given on or with a form, specified by the Minister; and in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. (Version anglaise seulement) qualifying aircraft user means a person (other than a prescribed person) that is Her Majesty in right of Canada or a province; a person that is an agent of Her Majesty in right of Canada or a province; an Indigenous governing body; a police authority; a government entity that has as its primary responsibility the conduct of emergency medical response activities or emergency fire response activities; a government entity that has as its primary responsibility the operation, management and maintenance of a hospital; a person that has as its primary responsibility the operation, management and maintenance of a listed airport, as defined in section 2 of the Air Travellers Security Charge Act; NAV CANADA, a corporation incorporated on May 26, 1995 under Part II of the Canada Corporations Act; or a prescribed person. (utilisateur admissible d’aéronef) record means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person, a computer system or other device. (registre) registered vendor, in respect of a type of subject item, means a person that is registered under Division 5 as a vendor in respect of that type of subject item. (vendeur inscrit) select subject vessel means a subject vessel (other than a prescribed subject vessel) that is equipped with a bed, bunk, berth or similar sleeping amenity; or a prescribed subject vessel. (navire assujetti désigné) subject aircraft means an aircraft that is an aeroplane, glider or helicopter, as those terms are defined in subsection 101.01(1) of the Canadian Aviation Regulations, that has a date of manufacture after 2018 if the aircraft is equipped only with one or more pilot seats and cannot have any other seating configuration, is equipped only with one or more pilot seats, or is not equipped with any seats, and cannot have a seating configuration, excluding pilot seats, of 40 or greater, or is equipped with one or more pilot seats and one or more passenger seats and has a seating configuration, excluding pilot seats, of 39 or fewer, or a prescribed aircraft, but does not include an aircraft that is designed and equipped for military activities, an aircraft that is equipped for the carriage of goods only, an aircraft that is registered with a government before September 2022 otherwise than solely for a purpose incidental to its manufacture, offering for sale or transportation, and in respect of which a user of the aircraft has possession before September 2022, a subject vehicle, or a prescribed aircraft. (aéronef assujetti) subject item means a subject aircraft, a subject vehicle or a subject vessel. (bien assujetti) subject vehicle means a motor vehicle that is designed or adapted primarily to carry individuals on highways and streets, has a seating capacity of not more than 10 individuals, has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations, that is less than or equal to 3,856 kg, has a date of manufacture after 2018, and is designed to travel with four or more wheels in contact with the ground, or a prescribed motor vehicle, an ambulance, a hearse, a motor vehicle that is clearly marked for policing activities, a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities, a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements: cooking facilities, a refrigerator or ice box, a self-contained toilet, a heating or air-conditioning system that can function independently of the vehicle engine, a potable water supply system that includes a faucet and sink, and a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine, a motor vehicle that is registered before September 2022 with a government, and in respect of which possession was transferred to a user of the motor vehicle before September 2022, or a prescribed motor vehicle. (véhicule assujetti) subject vessel means a vessel that is designed or adapted for leisure, recreation or sport activities, and has a date of manufacture after 2018, or a prescribed vessel, a floating home, as defined in subsection 123(1) of the Excise Tax Act, a vessel that is designed and equipped solely for commercially catching, harvesting or transporting fish or other living marine resources, or ferrying passengers or vehicles on a fixed schedule between two or more points, a vessel that has sleeping facilities for more than 100 individuals who are not crew members, a vessel that is registered with a government before September 2022, otherwise than solely for a purpose incidental to its manufacture, offering for sale or transportation, and in respect of which a user of the vessel has possession before September 2022, a subject vehicle or a subject aircraft, or a prescribed vessel. (navire assujetti) tax means, except in subsection 13(1), sections 15 and 16, subparagraph 18(2)(a)(iv) and paragraph 42(1)(b), tax payable under this Act. (taxe) vessel means a boat, ship or craft that is designed, or is capable of being used, solely or partly for navigation in, on, through or immediately above water, without regard to the method or lack of propulsion. (navire) Definition of Canada In or in respect of Subdivision B of Division 2, Canada has the same meaning as in the Customs Act. Meaning of administration or enforcement of this Act For greater certainty, a reference in this Act to the administration or enforcement of this Act includes the collection of any amount payable under this Act. Person resident in Canada For the purposes of Division 2 of Part 2 and paragraph 21(6)(e), a person is deemed to be resident in Canada at any time in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere; in the case of a partnership, a joint venture, an unincorporated society, a club, an association or an organization, or a branch thereof, if the member or participant, or a majority of the members or participants, having management and control thereof is or are resident in Canada at that time; in the case of a labour union, if the labour union is carrying on activities as such in Canada and has a local union or branch in Canada at that time; and in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time. Arm’s length For the purposes of this Act related persons are deemed not to deal with each other at arm’s length; associated persons are deemed not to deal with each other at arm’s length; and it is a question of fact whether persons not related to, or not associated with, each other are, at any particular time, dealing with each other at arm’s length. Related persons For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that a reference in those subsections to “corporation” is to be read as a reference to “corporation or partnership”; and a reference in those subsections to “shares of the capital stock of a corporation” or “shareholders” is, in respect of a partnership, to be read as a reference to “rights in a partnership” or “partners”, respectively. Related persons — partnership For the purposes of this Act, a member of a partnership is deemed to be related to the partnership. Associated persons A particular corporation is associated with another corporation for the purposes of this Act if, by reason of subsections 256(1) to (6) of the Income Tax Act, the particular corporation is associated with the other corporation for the purposes of that Act. Corporations controlled by same person or group A person other than a corporation is associated with a particular corporation for the purposes of this Act if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others. Partnership or trust For the purposes of this Act, a person is associated with a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust. Association with third person For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person. Associated persons — partnership For the purposes of this Act, a member of a partnership is deemed to be associated with the partnership. Negative amounts Except as specifically otherwise provided, if an amount or a number is required under this Act to be determined or calculated by or in accordance with an algebraic formula and the amount or number when so determined or calculated would, in the absence of this section, be a negative amount or number, it is deemed to be zero. Sale — subject item For the purposes of this Act, a vendor sells a subject item to a purchaser if the vendor transfers ownership of the subject item to the purchaser by way of sale under an agreement; and the subject item is delivered or made available in Canada in relation to the agreement. Partial ownership For the purposes of this Act, a particular person transfers ownership of a subject item to another person even if, at the time ownership is transferred to the other person, the particular person retains partial ownership or transfers partial ownership to any third person. Security interest — not a sale For the purposes of this Act and despite subsection (1), if, under an agreement entered into in respect of a debt or obligation, a person transfers a subject item or an interest in a subject item for the purpose of securing payment of the debt or performance of the obligation, the transfer is deemed not to be a sale of the subject item and the transferee is deemed not to be an owner of the subject item only because of the transfer, and if, on payment of the debt or performance of the obligation or the forgiveness of the debt or obligation, the subject item or interest is retransferred, the retransfer of the subject item or interest is deemed not to be a sale of a subject item. When sale completed Subject to subsection (5), for the purposes of this Act, the sale of a subject item to a purchaser is completed at the earlier of the time at which possession of the subject item is transferred to the purchaser or to another person, and the time at which ownership of the subject item is transferred to the purchaser. When sale completed — regulations For the purposes of this Act, if prescribed conditions are met in respect of the sale of a subject item to a purchaser, the sale is completed at the prescribed time. Deemed sale For the purposes of this Act, except if prescribed circumstances exist, if ownership of a subject item is transferred in any manner otherwise than by way of sale from a particular person to another person and if the subject item is delivered or made available in Canada, the following rules apply: the particular person is deemed to sell the subject item to the other person; the particular person is deemed to be the vendor in respect of the sale and the other person is deemed to be the purchaser in respect of the sale; the sale is deemed to be completed at the earlier of the time at which the possession of the subject item is transferred and the time at which ownership of the subject item is transferred; and the value of the consideration paid for the sale of the subject item is deemed to be equal to the total of the retail value of the subject item at the time at which the sale is completed as determined under paragraph (c), and a prescribed amount. Improvement to subject item Subject to subsection (2), for the purposes of this Act, an improvement in respect of a subject item is the provision of property or a service in any manner, including by way of sale, transfer, barter, exchange, licence, rental, lease, gift or disposition, that is a provision of tangible personal property that is installed in or on, or is affixed to, the subject item; a service that modifies the subject item and is physically performed in respect of the subject item; or a prescribed property or service. Excluded improvements For the purposes of this Act, the provision of property or a service is deemed not to be an improvement in respect of a subject item if it is the provision of a repair, cleaning or maintenance service in respect of the subject item; the provision of tangible personal property to replace other tangible personal property that is a part of the subject item and that is damaged, defective or non-functioning; in the case of a subject vehicle, the provision of tangible personal property that is, or a service that is in respect of, a child safety seating system or a child safety restraint system, or a trailer or camper, or the provision of tangible personal property or a service that specially equips or adapts the subject vehicle for its use by or in transporting an individual using a wheelchair, or with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability; or the provision of a prescribed property or service. When improvement completed Subject to subsection (4), for the purposes of this Act, an improvement in respect of a subject item is completed at if the improvement is the provision of tangible personal property that is installed in or on, or is affixed to, the subject item, the time at which the installation of the tangible personal property is physically completed; and if the improvement is the provision of a service that is physically performed in respect of the subject item, the time at which the performance of the service is physically completed. When improvement completed — regulations For the purposes of this Act, if prescribed conditions are met in respect of an improvement in respect of a subject item, the improvement is completed at the prescribed time. Price threshold For the purposes of this Act, the price threshold in respect of a subject item is in the case of a subject vehicle, $100,000; in the case of a subject aircraft, $100,000; and in the case of a subject vessel, $250,000. Definition of business For the purposes of this section, a business includes a profession, calling, trade, manufacture or undertaking of any kind whatever and any activity engaged in on a regular or continuous basis that involves the provision of property by way of lease, licence or similar arrangement, but does not include an office or employment. Where flights originate and terminate For the purposes of this section, a flight of a subject aircraft originates at the location of the take-off, as that term is defined in subsection 101.01(1) of the Canadian Aviation Regulations, of the subject aircraft and terminates at the location of the landing, as that term is defined in that subsection, of the subject aircraft. Qualifying flight For the purposes of this section, except if prescribed circumstances exist, a subject aircraft is used for a flight that is a qualifying flight if the purpose of the flight is to provide a scheduled service, as defined in subsection 3(1) of the Transportation Information Regulations, an air ambulance service, an aerial fire fighting service, an aerial forest fire management service, an aerial search and rescue operation, an aerial transportation service for the retrieval and transportation of organs for human transplant, an aerial weather altering service, an aerial survey service, an aerial construction service, an aerial spraying or spreading service, an air flight training service, or for the carriage of goods only; it is the case that all or substantially all of the passenger seats on the flight are offered for sale on a seat-by-seat basis to the general public, and all or substantially all of the passengers on the flight are individuals that deal at arm’s length with the person that operates the subject aircraft for the flight, each person that is an owner of the subject aircraft, and in cases where one or more of those passenger seats are offered for sale by a person other than a person referred to in clause (A) or (B), that other person; the flight originates or terminates in a remote community listed in the schedule; the flight is conducted in the course of a business of an owner of the subject aircraft (other than a business without a reasonable expectation of profit) and otherwise than for the leisure, recreation, sport or other enjoyment of an owner of the subject aircraft, a guest of an owner of the subject aircraft on the subject aircraft, or another person that has the right to use the subject aircraft under a lease, licence or similar arrangement or a guest of the other person on the subject aircraft; or prescribed circumstances exist. Qualifying subject aircraft For the purposes of this Act, except in prescribed circumstances, a subject aircraft is a qualifying subject aircraft of a person at a particular time that is on a particular day if the person is an owner of the subject aircraft at the particular time and the amount determined by the following formula is greater than or equal to 0.9: is (a)if the particular time is the time at which the person acquires ownership of the subject aircraft, zero, and if the particular time is the time at which the person acquires ownership of the subject aircraft, zero, and (b)in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that was a qualifying flight and that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of(i)the day on which the person became an owner of the subject aircraft, and(ii)the day that is one year before the particular day; in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that was a qualifying flight and that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of (i)the day on which the person became an owner of the subject aircraft, and the day on which the person became an owner of the subject aircraft, and (ii)the day that is one year before the particular day; the day that is one year before the particular day; is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject aircraft will be used for a flight (a)that is a qualifying flight, that is a qualifying flight, (b)that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and (c)throughout which the person is an owner of the subject aircraft; throughout which the person is an owner of the subject aircraft; is a prescribed amount; (b)in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of(i)the day on which the person acquired ownership of the subject aircraft, and(ii)the day that is one year before the particular day; in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of (i)the day on which the person acquired ownership of the subject aircraft, and the day on which the person acquired ownership of the subject aircraft, and (a)that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and (b)throughout which the person is an owner of the subject aircraft; and throughout which the person is an owner of the subject aircraft; and is a prescribed amount. Qualifying subject aircraft — regulations For the purposes of this Act, a subject aircraft is a qualifying subject aircraft of a person at any time if prescribed conditions are met. Where vessel journeys originate and terminate For the purposes of this section, a journey by a subject vessel originates at the location at which any of the following activities occur and terminates at the location where the subject vessel is next stopped and at which any of the following activities occur: individuals embark on or disembark from the subject vessel; goods are loaded onto or removed from the subject vessel; and the subject vessel is stopped to allow for its servicing or refuelling or for emergency or safety purposes. Use in Canada — vessel For the purposes of this section, if a journey by a subject vessel originates or terminates at a location in Canada, the subject vessel is deemed to be used in Canada for the duration of the entire journey. Qualifying activities — vessel For the purposes of this section, except in prescribed circumstances, a subject vessel (other than a select subject vessel) is used in Canada in the course of a qualifying activity at any time if the subject vessel is used in Canada at that time otherwise than for the leisure, recreation, sport or other enjoyment of an owner of the subject vessel, a guest of an owner of the subject vessel on the subject vessel, or another person that has the right to use the subject vessel under a lease, licence or similar arrangement or a guest of the other person on the subject vessel; or Qualifying subject vessel For the purposes of this Act, except in prescribed circumstances, a subject vessel (other than a select subject vessel) is a qualifying subject vessel of a person at a particular time that is on a particular day if the person is an owner of the subject vessel at the particular time and the amount determined by the following formula is greater than or equal to 0.9: (a)if the particular time is the time at which the person acquires ownership of the subject vessel, zero, and if the particular time is the time at which the person acquires ownership of the subject vessel, zero, and (b)in any other case, the total of all amounts, each of which is a duration of time that the subject vessel was used in Canada in the course of a qualifying activity during the period that ends on the particular day and begins on the later of(i)the day on which the person acquired ownership of the subject vessel, and(ii)the day that is one year before the particular day; in any other case, the total of all amounts, each of which is a duration of time that the subject vessel was used in Canada in the course of a qualifying activity during the period that ends on the particular day and begins on the later of (i)the day on which the person acquired ownership of the subject vessel, and the day on which the person acquired ownership of the subject vessel, and is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject vessel will be used in Canada in the course of a qualifying activity during the period that begins on the day after the particular day and that ends on (a)if it can reasonably be expected that the person will transfer ownership of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel, and if it can reasonably be expected that the person will transfer ownership of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel, and (b)in any other case, the day that is one year after the particular day; in any other case, the day that is one year after the particular day; (b)in any other case, the total of all amounts, each of which is a duration of time that the subject vessel was used in Canada during the period that ends on the particular day and begins on the later of(i)the day on which the person acquired ownership of the subject vessel, and(ii)the day that is one year before the particular day; in any other case, the total of all amounts, each of which is a duration of time that the subject vessel was used in Canada during the period that ends on the particular day and begins on the later of is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject vessel will be used in Canada during the period that begins on the day after the particular day and that ends on (a)if it can reasonably be expected that the person will transfer ownership of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel to another person, and if it can reasonably be expected that the person will transfer ownership of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel to another person, and (b)in any other case, the day that is one year after the particular day; and in any other case, the day that is one year after the particular day; and Qualifying subject vessel — regulations For the purposes of this Act, a subject vessel is a qualifying subject vessel of a person at any time if prescribed conditions are met. Registration of vehicle For the purposes of this Act, a subject vehicle is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject vehicle to travel on public roads within the jurisdiction of that government. Registration of aircraft For the purposes of this Act, a subject aircraft is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject aircraft to fly within the jurisdiction of that government. Registration of vessel For the purposes of this Act, a subject vessel is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject vessel to navigate within the jurisdiction of that government. The following definitions apply in this Subdivision. money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value. (argent) provincial levy means a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply, consumption or use of property or a service, other than a tax, duty or fee that is included in the Taxes, Duties and Fees (GST/HST) Regulations or that would be so included if paragraph 3(b) of those Regulations were read without reference to subparagraph (iv) of that paragraph, or a prescribed tax, duty, fee or amount; or a prescribed tax, duty or fee. (prélèvement provincial) supply means a provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. (fourniture) When supply is made For the purposes of this Subdivision, a supply is made at the time at which if the supply is a sale of a subject item, the sale is completed; if the supply is an improvement in respect of a subject item, the improvement is completed; if the supply is made in connection with a sale of a subject item and is not an improvement in respect of the subject item, the sale is completed; if the supply is made in connection with an improvement in respect of a subject item and is not an improvement in respect of the subject item, the improvement is completed; and in any other case, the supply is made for the purposes of Part IX of the Excise Tax Act. When supply is made — regulations Despite subsection (2), for the purposes of this Subdivision, if prescribed conditions are met in respect of a supply, the supply is made at the prescribed time. Value of consideration Subject to this Subdivision, for the purposes of this Act, the value of the consideration, or any part of the consideration, for a supply is deemed to be equal to if the consideration or that part is expressed in money, the amount of the money; and in any other case, the fair market value of the consideration or that part at the time at which the supply was made. Combined consideration Subject to subsections (3) and (4), for the purposes of this Act, if consideration is paid for a supply and other consideration is paid for one or more other supplies or matters, and the consideration for one of the supplies or matters exceeds the consideration that would be reasonable if the other supply were not made or the other matter were not provided, the consideration for each of the supplies and matters is deemed to be that part of the total of all amounts, each of which is consideration for one of those supplies or matters, that may reasonably be attributed to each of those supplies and matters. Consideration for sale includes fees For the purposes of this Act, if consideration is paid for the sale of a subject item and other consideration is paid for one or more other supplies or matters (other than an improvement in respect of the subject item) and the other consideration represents a fee or other similar charge in respect of the subject item or the sale, the following rules apply: the other supplies and matters are deemed to form part of the sale; and the other consideration is to be included in the consideration for the sale. Consideration for improvement includes fees For the purposes of this Act, if consideration is paid for an improvement in respect of a subject item and other consideration is paid for one or more other supplies or matters (other than a sale of the subject item) and the other consideration represents a fee or other similar charge in respect of the improvement, the following rules apply: the other supplies and matters are deemed to form part of the improvement; and the other consideration is to be included in the consideration for the improvement. Incidental supplies For the purposes of this Act, if a particular property or service is supplied together with any other property or service for a single consideration and if it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service is deemed to form part of the particular property or service so supplied. Non-arm’s length supplies For the purposes of this Act, if a supply of property or a service is made between persons not dealing with each other at arm’s length for consideration less than the fair market value of the property or service at the time at which the supply is made, the consideration paid for the supply is deemed to be equal to the fair market value of the property or service at that time. Nominal consideration For the purposes of this Act, if a supply of property or a service is made for no consideration or nominal consideration, the consideration paid for the supply is deemed to be equal to the fair market value of the property or service at the time at which the supply is made. Improvement by way of lease, etc. For the purposes of this Act, if an improvement in respect of a subject item is provided by way of lease, licence or similar arrangement and the improvement is the provision of tangible personal property, the consideration paid for the improvement is deemed to be equal to the fair market value of the improvement at the time at which the improvement is completed. Value in Canadian currency For the purposes of this Act, if the consideration for a supply is expressed in a foreign currency, the value of the consideration is to be computed on the basis of the value of that foreign currency in Canadian currency on the day that the supply is made, or on such other day as is acceptable to the Minister. Levies included in consideration For the purposes of this Act, the consideration for a supply of property or a service includes any tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of the supply, production or importation of the property or service, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the property or service; any provincial levy that is payable or collectible in respect of the supply or production of the property or service; and any other amount that is collectible in respect of the supply or production of the property or service under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy. Retail value of subject item For the purposes of this Act, the retail value of a subject item at any time is the amount determined by the formula is the fair market value of the subject item at that time; is the total of all amounts, each of which is a fee or charge in respect of the transportation or freight of the subject item but only to the extent that the amount is not included in the determination of A; is the total of all amounts, each of which is an amount described in any of the following paragraphs but only to the extent that each amount is not included in the determination of A: (a)a tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of a supply of the subject item or in respect of the production or importation of the subject item, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the subject item, a tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of a supply of the subject item or in respect of the production or importation of the subject item, other than tax under this Act or Part IX of the Excise Tax Act that is payable in respect of the subject item, (b)a provincial levy that is payable or collectible in respect of a supply of the subject item or in respect of the production of the subject item, and a provincial levy that is payable or collectible in respect of a supply of the subject item or in respect of the production of the subject item, and (c)another amount that is collectible in respect of a supply of the subject item or in respect of the production of the subject item under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy; and another amount that is collectible in respect of a supply of the subject item or in respect of the production of the subject item under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy; and Her Majesty This Act is binding on Her Majesty in right of Canada or a province. Tax — sale of subject item Subject to this Act, if a vendor sells a subject item to a purchaser and the taxable amount of the subject item exceeds the price threshold in respect of the subject item, tax in respect of the subject item is payable to Her Majesty in right of Canada in the amount determined under section 34. Liability for tax — vendor or purchaser The tax under subsection (1) in respect of a subject item sold by a vendor to a purchaser is payable by the purchaser, in the case where the vendor is an agent of Her Majesty in right of Canada or a province, an Indigenous governing body, a person entitled to tax relief privileges under the Foreign Missions and International Organizations Act for the tax payable under subsection 165(1) of the Excise Tax Act in respect of the sale, or a prescribed person; and the vendor, in any other case. When tax payable The tax under subsection (1) becomes payable at the time at which the sale is completed. Taxable amount Subject to subsections (5) to (7), the taxable amount of a subject item sold by a vendor to a purchaser is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula is the value of the consideration for the sale of the subject item; is the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is provided by the vendor, or a person that does not deal at arm’s length with the vendor, in connection with the sale of the subject item, but only to the extent that the amount is not included in the determination of A; and Taxable amount — lease by non-arm’s length purchaser Subject to subsection (7), if a vendor sells a subject item to a purchaser that does not deal at arm’s length with the vendor, if the purchaser and another person enter into a lease, licence or similar arrangement (in this subsection referred to as the “lease agreement”) that provides the other person with the right to use the subject item for a period of at least six months and if the lease agreement is entered into in connection with the sale, the taxable amount of the subject item is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula is the greatest of (a)the value of the consideration for the sale, the value of the consideration for the sale, (b)the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease agreement, and the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease agreement, and (c)the retail value of the subject item at the time at which possession of the subject item is transferred to the other person under the lease agreement; and the retail value of the subject item at the time at which possession of the subject item is transferred to the other person under the lease agreement; and Taxable amount — lease to vendor by purchaser Subject to subsection (7), if a vendor sells a subject item to a purchaser, if the purchaser and the vendor enter into a lease, licence or similar arrangement (in this subsection referred to as the “lease agreement”) that provides the vendor with the right to use the subject item for a period of at least six months and if the lease agreement is entered into in connection with the sale, the taxable amount of the subject item is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula is the greater of (a)the value of the consideration for the sale, and the value of the consideration for the sale, and (b)the retail value of the subject item at the time at which the vendor first has the right to use the subject item under the lease agreement; and the retail value of the subject item at the time at which the vendor first has the right to use the subject item under the lease agreement; and Taxable amount — regulations For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner. Tax not payable — registered vendor of vehicles The tax under section 18 in respect of a subject vehicle sold by a vendor to a purchaser is not payable if an exemption certificate applies in respect of the sale of the subject vehicle in accordance with section 36 and if the vendor is a registered vendor in respect of subject vehicles or a prescribed person. Tax not payable — previously registered vehicle The tax under section 18 in respect of a subject vehicle sold by a vendor to a purchaser is not payable if the subject vehicle has been registered with the Government of Canada or a province except if the subject vehicle was registered only because of the sale and has never otherwise been registered with the Government of Canada or a province; or the vendor is Her Majesty in right of Canada or a province, an agent of Her Majesty in right of Canada or a province or an Indigenous governing body, imported the subject vehicle, and did not pay tax under section 20 in respect of the importation of the subject vehicle.

Tax not payable — certain vehicles The tax under section 18 in respect of a subject vehicle sold by a vendor to a purchaser is not payable if the subject vehicle is equipped for policing activities and the purchaser is a police authority or a military authority, or the purchaser and a police authority or military authority enter into an agreement that is a lease, licence or similar arrangement, the agreement is entered into at or before the time at which the sale is completed, the police authority or military authority has the right to use the subject vehicle for a period of at least six months under the agreement, the purchaser transfers possession of the subject vehicle to the police authority or military authority under the agreement, and the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister that the conditions in clauses (A) to (D) are met in respect of the subject vehicle; or the subject vehicle is equipped for military activities and the purchaser is a military authority, or the purchaser and a military authority enter into an agreement that is a lease, licence or similar arrangement, the military authority has the right to use the subject vehicle for a period of at least six months under the agreement, the purchaser transfers possession of the subject vehicle to the military authority under the agreement, and the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister that the conditions in clauses (A) to (D) are met in respect of the subject vehicle. Exemption certificate for aircraft or vessel The tax under section 18 in respect of a subject aircraft or subject vessel sold by a vendor to a purchaser is not payable if an exemption certificate applies in respect of the sale in accordance with section 36. Tax certificate for aircraft or vessel The tax under section 18 in respect of a subject aircraft or subject vessel sold by a vendor to a purchaser is not payable if a tax certificate in respect of the subject aircraft or subject vessel is in effect in accordance with section 37 at the time at which the sale is completed. Tax — importation into Canada Subject to this Act, a person that is liable under the Customs Act to pay duty on an imported subject item, or that would be so liable if the subject item were subject to duty, must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34 if the taxable amount of the subject item exceeds the price threshold in respect of the subject item. Subject to subsection (3), the taxable amount of a subject item that is imported is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula is the value of the subject item, as it would be determined under the Customs Act for the purposes of calculating duties imposed on the subject item at a percentage rate, whether the subject item is in fact subject to duty; is the amount of all duties and taxes, if any, payable on the subject item under the Customs Tariff, the Excise Tax Act (other than Part IX of that Act), the Special Import Measures Act or any other law relating to customs; and Application of Customs Act Subject to this Act, tax under this section in respect of a subject item is to be paid and collected under the Customs Act, and interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the subject item under the Customs Tariff and, for those purposes, the Customs Act applies with any modifications that the circumstances require. Tax not payable — registered vendor The tax under section 20 in respect of a subject item that is imported is not payable if the subject item is imported by a registered vendor in respect of that type of subject item. Tax not payable — previously registered vehicles The tax under section 20 in respect of a subject vehicle that is imported is not payable if the subject vehicle has been registered with the Government of Canada or a province before the importation unless the registration was done in connection with the importation; and the subject vehicle has never otherwise been registered with the Government of Canada or a province. The tax under section 20 in respect of a subject vehicle that is imported is not payable if the subject vehicle is equipped for policing activities and imported by a police authority or a military authority; or the subject vehicle is equipped for military activities and imported by a military authority. Tax not payable — tax certificate The tax under section 20 in respect of a subject aircraft or subject vessel is not payable if a tax certificate in respect of the subject aircraft or subject vessel is in effect in accordance with section 37 at the time at which the tax would become payable in the absence of this subsection. Tax not payable — special import certificate The tax under section 20 in respect of a subject aircraft or subject vessel (other than a select subject vessel) that is imported is not payable if, at the time at which the tax would become payable in the absence of this subsection, a special import certificate in respect of the importation is in effect in accordance with section 38. Tax not payable — special cases The tax under section 20 in respect of a subject item that is imported is not payable if the subject item is classified under heading No. 98.01 or tariff item No. 9802.00.00 or 9803.00.00 of the schedule to the Customs Tariff, to the extent that the subject item is not subject to duty under that Act; the subject item is imported for the sole purpose of maintenance, overhaul or repair of the subject item in Canada and neither title to, nor beneficial use of, the subject item is intended to pass, or passes, to a person in Canada while the subject item is in Canada, and the subject item is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer; the subject item is a foreign-based conveyance, the importation of the subject item was non-taxable by reason of the reference to heading No. 98.01 of the schedule to the Customs Tariff in paragraph (a) but the subject item is diverted solely for maintenance, overhaul or repair in Canada, the subject item is a subject vessel imported in circumstances where customs duties have been removed under subsection 7(1) of the Vessel Duties Reduction or Removal Regulations; the subject item is a subject vehicle that is imported temporarily by an individual resident in Canada and the subject item was last provided in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the subject item is provided for a period of less than 180 days, immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and the subject item is exported within 30 days after the importation; or the subject item would be classified under tariff item No. 9802.00.00 of the schedule to the Customs Tariff to the extent that the subject item would not be subject to duty under that Act if the definition conveyance in section 2 of the Temporary Importation of Conveyances by Residents of Canada Regulations were read as follows: conveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods; Definition of determination of the tax status In this section, determination of the tax status of a subject item means a determination, re-determination or further re-determination that tax under this Subdivision is, or is not, payable in respect of the subject item. Application of Customs Act — determination Subject to subsections (4) to (6), the Customs Act (other than subsections 67(2) and (3) and sections 68 and 70) and the regulations made under that Act apply, with any modifications that the circumstances require, to the determination of the tax status of a subject item for the purposes of this Subdivision as if it were the determination, re-determination or further re-determination, as the case requires, of the tariff classification of the subject item. Application of Customs Act — appraisal The Customs Act and the regulations made under that Act apply, with any modifications that the circumstances require, to the appraisal, re-appraisal or further re-appraisal of the value of a subject item for the purposes of this Subdivision as if it were the appraisal, re-appraisal or further re-appraisal, as the case requires, of the value for duty of the subject item. Appeals of determination of tax status In applying the Customs Act to a determination of the tax status of a subject item, the references in that Act to the “Canadian International Trade Tribunal” are to be read as references to the “Tax Court of Canada”. Application — this Act and Tax Court of Canada Act The provisions of this Act and of the Tax Court of Canada Act that apply to an appeal taken under section 100 apply, with any modifications that the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the President of the Canada Border Services Agency made under section 60 or 61 of the Customs Act in a determination of the tax status of a subject item as if the decision of the President were a confirmation of an assessment or a reassessment made by the Minister under subsection 97(8) or (9) as a consequence of a notice of objection filed under subsection 97(1) by the person to which the President is required to give notice under section 60 or 61 of the Customs Act, as the case may be, of the decision. Rebate — appraisal or re-appraisal If, because of an appraisal, a re-appraisal or a further re-appraisal of the value of a subject item or a determination of the tax status of a subject item, it is determined that the amount that was paid as tax under this Subdivision in respect of the subject item exceeds the amount of tax that is required under this Subdivision to be paid in respect of the subject item and a refund of the excess would be given under paragraph 59(3)(b) or 65(1)(b) of the Customs Act if the tax under this Subdivision in respect of the subject item were a customs duty in respect of the subject item levied under the Customs Tariff, a rebate of the excess is to be paid, subject to section 46, to the person that paid the excess, and the provisions of the Customs Act that relate to the payment of such refunds and interest on such refunds apply, with any modifications that the circumstances require, as if the rebate of the excess were a refund of duty. Application of section 69 of Customs Act Subject to section 46, section 69 of the Customs Act applies, with any modifications that the circumstances require, if an appeal in respect of the value of a subject item or a determination of the tax status of a subject item is taken for the purpose of determining whether tax under this Subdivision in respect of the subject item is payable or of determining the amount of such tax. Tax — registration of registered vendor’s vehicle Subject to this Act, if a registered vendor in respect of subject vehicles is an owner of a subject vehicle at a particular time, if the subject vehicle is registered at the particular time with the Government of Canada or a province, if the subject vehicle has never otherwise been registered with the Government of Canada or a province and if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, the registered vendor must pay to Her Majesty in right of Canada tax in respect of the subject vehicle in the amount determined under section 34. The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable The tax under subsection (1) in respect of a registration of a subject vehicle owned by a registered vendor is not payable if the registration of the subject vehicle is done only because the subject vehicle is sold by the registered vendor to a purchaser; or the right to use the subject vehicle is provided by the registered vendor to a person under a lease, licence or similar arrangement. Subject to subsection (5), the taxable amount of a subject vehicle that is owned by a registered vendor is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula (a)the retail value of the subject vehicle at the time at which the subject vehicle is registered with the Government of Canada or a province, and the retail value of the subject vehicle at the time at which the subject vehicle is registered with the Government of Canada or a province, and (b)the retail value of the subject vehicle at the time at which the registered vendor first uses the subject vehicle; and the retail value of the subject vehicle at the time at which the registered vendor first uses the subject vehicle; and For the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the taxable amount of a subject vehicle in prescribed circumstances is to be determined in prescribed manner. Tax — lease of subject vehicle Subject to this Act, if a registered vendor in respect of subject vehicles is an owner of a subject vehicle, if the registered vendor provides the right to use the subject vehicle to another person under a lease, licence or similar arrangement, if the subject vehicle has not previously been registered with the Government of Canada or a province otherwise than in connection with the lease, licence or similar arrangement and if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, the registered vendor must pay to Her Majesty in right of Canada tax in respect of the subject vehicle in the amount determined under section 34. The tax under subsection (1) becomes payable at the time at which the other person first has the right to use the subject item under the lease, licence or similar arrangement. The tax under subsection (1) in respect of a subject vehicle that is owned by a registered vendor and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is not payable if the other person is a police authority or military authority, the other person has the right to use the subject item for a period of at least six months under the lease, licence or similar arrangement, the registered vendor transfers possession of the subject vehicle to the other person under the lease, licence or similar arrangement, and the registered vendor retains evidence satisfactory to the Minister that the conditions in subparagraphs (i) to (iii) are met in respect of the subject item; or the other person is a military authority, the registered vendor retains evidence satisfactory to the Minister that the conditions in subparagraphs (i) to (iii) are met in respect of the subject item. Subject to subsection (5), the taxable amount of a subject vehicle that is owned by a registered vendor and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula (a)the retail value of the subject vehicle at the time at which possession of the subject vehicle is first transferred to the other person under the lease, licence or similar arrangement, and the retail value of the subject vehicle at the time at which possession of the subject vehicle is first transferred to the other person under the lease, licence or similar arrangement, and (b)the retail value of the subject vehicle at the time at which the other person first has the right to use the subject vehicle under the lease, license or similar arrangement; and the retail value of the subject vehicle at the time at which the other person first has the right to use the subject vehicle under the lease, license or similar arrangement; and Tax — lease of aircraft or vessel Subject to this Act, if a particular person is an owner of a subject item that is a subject aircraft or subject vessel, if the particular person provides the right to use the subject item to another person under a lease, licence or similar arrangement and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the particular person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34. The tax under subsection (1) in respect of a subject item that is owned by a particular person and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is not payable if, at the time at which the other person first has the right to use the subject item under a lease, licence or similar arrangement in the case of a subject vessel (other than a select subject vessel), the subject item is a qualifying subject vessel of the particular person; in the case of a subject aircraft, the subject item is a qualifying subject aircraft of the particular person, each person that is an owner of the subject item is a qualifying aircraft user, or the other person is a qualifying aircraft user; or a tax certificate in respect of the subject item is in effect in accordance with section 37. Subject to subsection (5), the taxable amount of a subject item that is owned by a particular person and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula (a)the retail value of the subject item at the time at which possession of the subject item is first transferred to the other person under the lease, licence or similar arrangement, and the retail value of the subject item at the time at which possession of the subject item is first transferred to the other person under the lease, licence or similar arrangement, and (b)the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease, license or similar arrangement; and the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease, license or similar arrangement; and Tax — use of aircraft or vessel Subject to this Act, if a person is an owner at a particular time of a subject item that is a subject aircraft or subject vessel, if the subject item is used in Canada at the particular time and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34. The tax under subsection (1) in respect of a subject item that is used in Canada by a person at a particular time is not payable if in the case of a subject vessel (other than a select subject vessel), the subject item is a qualifying subject vessel of the person at the particular time; the person is a registered vendor in respect of that type of subject item and the use of the subject item by the person is reasonably necessary or incidental to the manufacture, offering for sale or transportation of the subject item; in the case of a subject aircraft, at the particular time the subject item is a qualifying subject aircraft, or each person that is an owner of the subject aircraft is a qualifying aircraft user; a tax certificate in respect of the subject item is in effect at the particular time in accordance with section 37; the person imported the subject item before the particular time and tax under section 20 in respect of the importation was not payable by the person because of the application of subsection 21(6); or tax in respect of the subject item became payable under section 27 or 28 by the person at or before the particular time. Subject to subsection (5), the taxable amount of a subject item that is used in Canada at a particular time is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula is the retail value of the subject item at the particular time; and Tax — ceasing to be registered vendor Subject to this Act, if a person ceases to be a registered vendor in respect of a type of subject item at a particular time, if the person is an owner of a subject item of that type at the particular time and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section 34. The tax under subsection (1) in respect of a subject item that is owned by a person at the particular time at which the person ceases to be a registered vendor in respect of that type of subject item is not payable if in the case of a subject vehicle, the subject item was registered with the Government of Canada or a province before the particular time; if the person is the only owner of the subject aircraft, the person is a qualifying aircraft user at the particular time, and in any other case, each person that is an owner of the subject aircraft is a qualifying aircraft user at the particular time; in the case of a subject aircraft or subject vessel (other than a select subject vessel), the subject item is a qualifying subject aircraft or qualifying subject vessel of the person at the particular time; or in the case of a subject aircraft or subject vessel, a tax certificate in respect of the subject item is in effect at the particular time in accordance with section 37. Subject to subsection (5), the taxable amount of a subject item owned by a person is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula is the retail value of the subject item at the time at which the person ceases to be a registered vendor in respect of that type of subject item; and Tax — ceasing to be qualifying aircraft user Subject to this Act, if a person ceases to be a qualifying aircraft user at a particular time, if the person is an owner of a subject aircraft at the particular time and if the taxable amount of the subject aircraft exceeds the price threshold in respect of the subject aircraft, the person must pay to Her Majesty in right of Canada tax in respect of the subject aircraft in the amount determined under section 34. The tax under subsection (1) in respect of a subject aircraft that is owned by a person at the particular time at which the person ceases to be a qualifying aircraft user is not payable if the subject aircraft is a qualifying subject aircraft of the person at the particular time; or a tax certificate in respect of the subject aircraft is in effect at the particular time in accordance with section 37. Subject to subsection (5), the taxable amount of a subject aircraft owned by a person is, for the purposes of this section and for the purposes of determining under section 34 the amount of tax payable under this section, the amount determined by the formula is the retail value of the subject aircraft at the time at which the person ceases to be a qualifying aircraft user; and Rules — improvement after sale Subject to section 31, for the purposes of this section and for the purposes of determining under section 35 the amount of tax payable under this section, if a vendor sells a subject item to a particular purchaser, the following rules apply: the improvement period in respect of the subject item is the period that begins on the day that an agreement for the sale is entered into and ends on if the subject item is subsequently sold to a person that deals at arm’s length with the particular purchaser and if the sale to the person is completed on a particular day that is before the day that is one year after the day on which the sale to the particular purchaser is completed, the particular day, and in any other case, the day that is one year after the day on which the sale to the particular purchaser is completed; the unimproved taxable amount of the subject item is equal to the taxable amount of the subject item as determined under section 18 in respect of the sale to the particular purchaser; and the net improvement amount of the subject item is equal to the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is completed at any time during the improvement period in respect of the subject item but only to the extent that the value of the consideration is not included in the determination of the unimproved taxable amount of the subject item. Tax — improvement after sale Subject to this Act, a person must pay to Her Majesty in right of Canada tax in respect of a subject item in the amount determined under section 35 if a vendor sells the subject item to the person and tax in respect of the subject item becomes payable under section 18; and the net improvement amount of the subject item is greater than or equal to $5,000. The tax under subsection (2) in respect of a subject item becomes payable at the beginning of the day following the day on which the improvement period in respect of the subject item ends. Rules — improvement in other circumstances Subject to section 31, for the purposes of this section and for the purposes of determining under section 35 the amount of tax payable under this section, if tax in respect of a subject item becomes payable by a person on a particular day under any of sections 20 and 23 to 28, the following rules apply: the improvement period in respect of the subject item is the period that begins on the particular day and ends on if the subject item is subsequently sold to another person that deals at arm’s length with the person and the sale is completed before the day that is one year after the particular day, the day on which the sale is completed, and the unimproved taxable amount of the subject item is equal to the taxable amount of the subject item as determined under whichever of those sections is applicable; and Tax — improvement in other circumstances tax in respect of the subject item becomes payable on a particular day by the person under any of sections 20 and 23 to 28; and Improvement period — regulations For the purposes of this Subdivision, if prescribed circumstances exist, the improvement period in respect of a subject item is a prescribed period. Unimproved taxable amount — regulations For the purposes of this Subdivision and for the purposes of determining under section 35 the amount of tax payable under this Subdivision in respect of a subject item, if prescribed circumstances exist, the unimproved taxable amount of the subject item is to be determined in prescribed manner. Net improvement amount — regulations For the purposes of this Subdivision and for the purposes of determining under section 35 the amount of tax payable under this Subdivision in respect of a subject item, if prescribed circumstances exist, the net improvement amount of the subject item is to be determined in prescribed manner. Non-arm’s length — joint and several, or solidary, liability If tax in respect of a subject item is payable by a particular person under section 29 or 30 and if ownership of the subject item is transferred at any time during the improvement period in respect of the subject item to another person that is not dealing at arm’s length with the particular person, the other person is jointly and severally, or solidarily, liable with the particular person for the payment of the tax. Tax not payable — regulations Tax under this Act in respect of a subject item is not payable if prescribed circumstances exist. Amount of tax — general The amount of tax payable under this Division (other than Subdivision D) in respect of a subject item is equal to the lesser of the amount determined by the formula is the taxable amount of the subject item, and is 10%, and is the taxable amount of the subject item, is the price threshold in respect of the subject item, and is 20%. Amount of tax — improvement The amount of tax payable under Subdivision D in respect of a subject item is equal to the amount determined by the formula is the amount that would be the amount of tax payable in respect of the subject item if that amount of tax were determined under section 34 and the taxable amount of the subject item were equal to the total of the unimproved taxable amount of the subject item and the net improvement amount of the subject item; is the amount that would be the amount of tax payable in respect of the subject item if that amount of tax were determined under section 34 and the taxable amount of the subject item were equal to the unimproved taxable amount of the subject item; and Exemption certificate For the purposes of this Act, an exemption certificate applies in respect of the sale of a subject item by a vendor to a purchaser only if the certificate is made in prescribed form containing prescribed information; the certificate includes the identification number of the subject item, one of the following declarations by the purchaser: a declaration that the purchaser is a registered vendor in respect of that type of subject item at the time at which the sale is completed, in the case of a subject aircraft, a declaration that the purchaser is a qualifying aircraft user at the time at which the sale is completed, in the case of a subject aircraft, a declaration that the subject item is, at the time at which ownership of the subject item is transferred to the purchaser, a qualifying subject aircraft of the purchaser, or in the case of a subject vessel (other than a select subject vessel), a declaration that the subject item is, at the time at which ownership of the subject item is transferred to the purchaser, a qualifying subject vessel of the purchaser, if the certificate includes the declaration in clause (ii)(A), the registration number assigned to the purchaser under subsection 51(2), and an acknowledgement by the purchaser that the purchaser is assuming liability to pay any amount of tax in respect of the subject item that is or may become payable by the purchaser under this Act; the purchaser provides, in a manner satisfactory to the Minister, the certificate in respect of the sale to the vendor; and the vendor retains the certificate. Exemption certificate — multiple purchasers For the purposes of this Act, if a subject item is sold by a vendor to more than one purchaser, an exemption certificate applies in respect of the sale of the subject item only if in the absence of this subsection, an exemption certificate would apply in respect of each purchaser in accordance with subsection (1); and the declaration that is made by each purchaser under subparagraph (1)(b)(ii) is made under the same clause of that subparagraph. Exemption certificate — regulations Despite subsections (1) and (2), for the purposes of this Act, if prescribed circumstances exist, an exemption certificate applies in respect of a sale of a subject item. Tax certificate A person must send to the Minister an application for a tax certificate in respect of a subject item that is a subject aircraft or subject vessel if tax in respect of the subject item became payable by the person on a particular day; if the tax became payable under section 20, the tax was paid in accordance with that section, and in any other case, the person has filed with the Minister the return for the reporting period that includes the particular day and the person has taken into account the tax in determining the net tax for that reporting period; in the case where a rebate is or was available in respect of the subject item under Division 4, the amount of the rebate is less than the amount of the tax; and prescribed conditions, if any, are met. Content of application An application under subsection (1) in respect of a subject item must include the identification number of the subject item; specify the date on which the tax in respect of the subject item became payable; include evidence satisfactory to the Minister that the conditions described in subparagraph (1)(b)(i) or (ii), as the case may be, are met; and be made in prescribed form containing prescribed information. Timing of application An application under subsection (1) in respect of a subject item must be filed with the Minister in prescribed manner on or before the particular day that is one year after the day on which the tax in respect of the subject item became payable; or any day after the particular day that the Minister may allow. Issuance of tax certificate Upon receipt of an application under subsection (1) in respect of a subject item, the Minister must consider, with all due dispatch, the application and, if the Minister is satisfied that the conditions described in that subsection are met in respect of the subject item, issue a tax certificate in respect of the subject item specifying the identification number of the subject item; the date on which the tax certificate came into effect; and any other information that is prescribed by regulation. Tax certificate — in effect For the purposes of this Act, a tax certificate in respect of a subject item that is issued under subsection (4) is deemed to be in effect beginning immediately after the time at which the tax in respect of the subject item became payable. Existing certificate The Minister must not issue a tax certificate in respect of a subject item if another tax certificate has previously been issued in respect of the subject item under subsection (4) and the other tax certificate has not been revoked under subsection (10). Statement to applicant After considering an application under subsection (1) in respect of a subject item, the Minister must send, or make available in electronic format, to the applicant a statement specifying whether or not a tax certificate was issued under subsection (4) in respect of the subject item and if a tax certificate in respect of the subject item was issued because of the application, the Minister must send, or make available in electronic format, to the applicant with the statement a copy of, or the information included on, the tax certificate; or if the Minister does not issue a tax certificate because there exists a previously issued tax certificate in respect of the subject item that has not been revoked under subsection (10), the Minister must send, or make available in electronic format, to the applicant with the statement a copy of, or the information included on, the previously issued tax certificate. Request by third party On request made by a person to the Minister in prescribed manner, the Minister must send, or make available in electronic format, to the person a statement specifying whether a tax certificate in respect of a subject item has been issued under subsection (4), and if a tax certificate in respect of the subject item has been issued under subsection (4), whether a notice of revocation in respect of the tax certificate has been issued under subsection (10); if a tax certificate in respect of the subject item has been issued under subsection (4), a copy of, or the information included on, the tax certificate; and if a notice of revocation in respect of a tax certificate in respect of the subject item has been issued under subsection (10), a copy of, or the information included on, the notice of revocation. Notification of change If a tax certificate in respect of a subject item was issued under subsection (4), if the tax certificate has not been revoked under subsection (10) and if the person that applied for the tax certificate under subsection (1) becomes aware at any time that the conditions described in subsection (1) are not met in respect of the subject item, the person must without delay provide notice in writing to the Minister that the conditions in subsection (1) are not met. Revocation If a tax certificate has been issued in respect of a subject item under subsection (4) and the tax certificate has not already been revoked under this subsection and the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch revoke the tax certificate; and issue a notice of revocation in respect of the tax certificate specifying the effective date of the revocation, and any information that is prescribed by regulation. Revocation — timing For the purposes of this Act, a tax certificate issued under subsection (4) that has been revoked under subsection (10) is deemed never to have been in effect on any day on or after the effective day specified in the notice of revocation. Application for special import certificate A person that intends to import a subject item that is a subject aircraft or subject vessel (other than a select subject vessel) may apply to the Minister for a special import certificate in respect of the importation of the subject item if at the time at which the subject item is accounted for in accordance with section 32 of the Customs Act, the person is an owner of the subject item and the subject item is a qualifying subject aircraft or qualifying subject vessel of the person, or in the case of a subject aircraft, the subject item is accounted for in accordance with section 32 of the Customs Act solely by the person and if the person is the only owner of the subject aircraft, the person is a qualifying aircraft user, and in any other case, each person that is an owner of the subject aircraft is a qualifying aircraft user; or prescribed conditions are met. An application made by a person in respect of a subject item under subsection (1) must include a declaration by the person specifying which of the conditions described in paragraph (1)(a) or (b) are met in respect of the subject item; include the person’s name; be made in prescribed form containing prescribed information; and be filed with the Minister in prescribed manner. Issuance of special import certificate Upon receipt of an application made by a person in respect of a subject item under subsection (1), the Minister must, with all due dispatch, consider the application and, if the Minister is satisfied that the conditions in respect of the subject item described in that subsection are met, issue and send to the person a special import certificate in respect of the importation of the subject item by the person specifying the name of the person; the date on which the special import certificate is issued; and Special import certificate — in effect For the purposes of this Act, a special import certificate that is issued under subsection (3) in respect of the importation of a subject item is deemed to be in effect beginning on the day on which the special import certificate is issued. Notice of non-issuance If, after considering an application made by a person in respect of a subject item under subsection (1), the Minister does not issue to the person a special import certificate in respect of the importation of the subject item by the person, the Minister must send a notice to the person specifying that a special import certificate was not issued. If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not been revoked under subsection (7) and if the person becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the person must without delay provide notice in writing to the Minister that the conditions in subsection (1) are not met. If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not already been revoked under this subsection and if the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch revoke the special import certificate; and issue, and send to the person, a notice of revocation in respect of the special import certificate specifying Revocation — in effect For the purposes of this Act, a special import certificate issued under subsection (3) that has been revoked under subsection (7) is deemed to cease to have effect on the effective day specified in the notice of revocation. Rebate to net tax — export If the sale of a subject item to a purchaser by a vendor is completed at a particular time and the purchaser exports the subject item at a later time, the Minister must pay to the vendor a rebate in respect of the reporting period of the vendor that includes the later time if the following conditions are met: the vendor is a registered vendor in respect of that type of subject item at the particular time, the purchaser is not, at any time during the period beginning at the particular time and ending at the later time, a registered vendor in respect of that type of subject item, tax under section 18 in respect of the sale of the subject item becomes payable by the vendor at the particular time and the tax is taken into account in the determination of the net tax for the reporting period of the vendor that includes the particular time, the subject item is not used in Canada at any time before the later time except to the extent reasonably necessary or incidental to its manufacture, offering for sale, transportation or exportation, the subject item is not registered with the Government of Canada or a province before the later time except if the registration is done solely for a purpose incidental to its manufacture, offering for sale, transportation or exportation, the purchaser exports the subject item as soon after the sale is completed as is reasonable having regard to the circumstances surrounding the exportation, the sale and, if applicable, the normal business practice of the purchaser and vendor, and the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister of the exportation of the subject item by the purchaser; or Amount of rebate The amount of a rebate under subsection (1) in respect of a sale of a subject item is equal to the amount of the tax in respect of the sale referred to in subparagraph (1)(a)(iii). Rebate to net tax — regulations The Minister must pay a rebate in respect of a subject item to a prescribed person in the amount determined in prescribed manner if prescribed circumstances exist. Application for rebate to net tax Despite any other provision of this Act, a rebate under this Subdivision in respect of a particular reporting period of a person is not to be paid unless an application for the rebate is made in prescribed form containing prescribed information; and is filed with the Minister in prescribed manner on or before the day on or before which the return under section 55 is required to be filed for the last reporting period of the person that ends within two years after the end of the particular reporting period, and with the return in respect of the reporting period in which the amount of the rebate is taken into account in determining the net tax for the reporting period. Rebate — foreign representative The Minister must pay to a person a rebate in respect of a sale of a subject item from a vendor to the person if tax under section 18 is payable by the vendor in respect of the sale of the subject item and the tax is taken into account in the determination of the net tax for the reporting period of the vendor that includes the time at which the sale is completed; and the person is entitled to tax relief privileges under the Foreign Missions and International Organizations Act for the tax payable under subsection 165(1) of the Excise Tax Act in respect of the sale. The amount of a rebate payable under subsection (1) in respect of a sale of a subject item is equal to the amount of the tax in respect of the sale referred to in paragraph (1)(a). Application for rebate Despite any other provision of this Act, a rebate under this section is not to be paid unless an application for the rebate is made in prescribed form containing prescribed information; and filed with the Minister in prescribed manner within two years after the day on which the sale is completed. Rebate — payment in error The Minister must pay a rebate to a person if the person paid an amount in excess of the amount that was payable by the person under this Act whether the amount was paid by mistake or otherwise. The amount of a rebate payable under subsection (1) by the Minister is the amount of the excess referred to in that subsection. Restriction on rebate A rebate under this section in respect of an amount is not to be paid to a person to the extent that the amount was taken into account as an amount required to be paid by the person in respect of a reporting period of the person and the Minister has assessed the person for that period under section 92; or the amount was an amount assessed under section 92. filed with the Minister in prescribed manner within two years after the earlier of the day that the amount was taken into account in determining the net tax for a reporting period of the person and the day that the amount was paid to the Receiver General. One application per quarter Not more than one application for a rebate under this section may be made by a person in a calendar quarter. Rebate — regulations A rebate under this Subdivision is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Global Minimum Tax Act have been filed with the Minister. A rebate of an amount is not to be paid to a person under this Division to the extent that it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other Division of this Act or under any other Act of Parliament; or if prescribed circumstances exist. Single application Only one application may be made under this Division for a rebate with respect to any matter.

Restriction — bankruptcy If a trustee is appointed under the Bankruptcy and Insolvency Act to act in the administration of the estate or succession of a bankrupt, a rebate under this Division that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Global Minimum Tax Act in respect of periods ending before the appointment have been filed and all amounts required to be paid under that Part and those Acts by the bankrupt in respect of those periods have been paid. Statutory recovery rights Except as specifically provided under this Act, the Financial Administration Act or the Customs Act, no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act. Qualifying sale For the purposes of this section, a person makes a qualifying sale of a subject item if the person sells the subject item to a purchaser; the subject item in the case of a subject vehicle, has never been registered with the Government of Canada or a province other than a registration that is done only because of the sale, and in the case of a subject aircraft or subject vessel, has never been registered with the Government of Canada other than a registration that is done solely for a purpose incidental to its manufacture, offering for sale or transportation; and the price threshold in respect of the subject item is less than the greatest of the consideration for the sale, the retail value of the subject item at the particular time at which the sale is completed, and if the subject item has a manufacturer’s suggested retail price, the amount that would be the retail value of the subject item at the particular time if the fair market value of the subject item at the particular time were equal to the manufacturer’s suggested retail price of the subject item. Qualifying importation For the purposes of this section, a person makes a qualifying importation of a subject item if the person imports the subject item; in the case of a subject vehicle, has never been registered with the Government of Canada or a province other than a registration that is done only because of the importation, and the price threshold in respect of the subject item is exceeded by the greatest of the taxable amount of the subject item determined under section 20 in respect of the importation, the retail value of the subject item at the particular time at which the subject item is accounted for in accordance with section 32 of the Customs Act in respect of the importation, and Registration required For the purposes of this Act, a person is required to be registered as a vendor in respect of a type of subject item if the person makes a qualifying sale, or a qualifying importation, of a subject item of that type in the course of a business of offering for sale in Canada subject items of that type that in the case of subject vehicles, have never been registered with the Government of Canada or a province, and in the case of subject aircraft and subject vessels, have never been registered with the Government of Canada other than registrations that are done solely for a purpose incidental to the manufacture, offering for sale or transportation of the subject items; or is a prescribed person. A person that is required under subsection (3) to be registered as a vendor in respect of a type of subject item must apply to the Minister for registration on or before the earlier of the day on which the first qualifying sale of a subject item of that type made by the person is completed, the day on which, for the first qualifying importation of a subject item of that type made by the person, the subject item is accounted for in accordance with section 32 of the Customs Act, or if prescribed conditions are met, the prescribed day. Registration permitted For the purposes of this Act, a person that is not required under this section to be registered as a vendor in respect of a type of subject item may apply to the Minister to be registered as a vendor in respect of that type of subject item if the person is a prescribed person. Registration not required Despite subsection (3), a person is not required to be registered for the purposes of this Act as a vendor in respect of subject aircraft or subject vessels after November 4, 2025; or a type of subject item if the person is a prescribed person. Application for registration An application for registration under this Division is to be made in prescribed form containing prescribed information and is to be filed with the Minister in prescribed manner. Notification of registration If a person that meets the requirements for registration under this Division applies for registration, the Minister may register the person and, upon doing so, the Minister must assign a registration number to the person for the purposes of this Act and notify the person of the registration number and of the effective date of the registration. Notice of intent — failure to apply If the Minister has reason to believe that a person is not registered as a vendor in respect of a type of subject item for the purposes of this Act, is required to be so registered under this Division and has failed to apply for registration under this Division as and when required, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the person that the Minister proposes to so register the person under subsection (5). Representations to Minister Upon receipt of a notice of intent, a person must apply for the registration under this Division proposed in the notice or establish to the satisfaction of the Minister that the person is not required to be so registered. Registration by Minister If, after 60 days after the particular day on which a notice of intent was sent by the Minister to a person, the person has not applied under this Division for the registration in respect of a type of subject item proposed in the notice and the Minister is not satisfied that the person is not required to be so registered, the Minister may register the person as a vendor in respect of that type of subject item under this Division and, upon doing so, must assign a registration number to the person for the purposes of this Act and notify the person of the registration number and of the effective date of the registration. Cancellation of registration The Minister may, after giving a person that is registered under this Division reasonable written notice, cancel a registration of the person as a vendor in respect of a type of subject item under this Division if the Minister is satisfied that the registration is not required for the purposes of this Act. Request for cancellation If a person files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have a registration of the person as a vendor in respect of a type of subject item cancelled, the Minister must cancel the registration of the person if the Minister is satisfied that the registration is not required for the purposes of this Act. Cancellation in prescribed circumstances The Minister must cancel a registration of a person as a vendor in respect of a type of subject item under this Division in prescribed circumstances. Notice of cancellation If the Minister cancels a registration of a person under this Division, the Minister must notify the person of the cancellation and the effective date of the cancellation. Registrations cancelled – aircraft and vessels Every registration under this Division in respect of subject aircraft or subject vessels is cancelled on February 1, 2028. Security — registration For the purposes of this Act, the Minister may require a person that applies to be registered, or that is required to be registered, under this Division to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Act. Security — importation For the purposes of this Act, the Minister may require a person referred to in subsection 20(1) to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Act, if the provisions of the Customs Act, the Customs Tariff or any other laws relating to customs under which security may be required do not apply to the payment of that amount. Failure to comply If, at any time, a person referred to in subsection (1) or (2) fails to give or maintain security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable to the person under this Act, the Excise Tax Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act or the Global Minimum Tax Act, an amount not exceeding the amount determined by the formula is the amount of security that would, at that time, be satisfactory to the Minister if it were given by the person in accordance with subsection (1) or (2), as the case may be; and is the amount of security, if any, given and maintained by the person in accordance with subsection (1) or (2), as the case may be. Amount deemed paid The amount retained under subsection (3) is deemed to have been paid, at the time referred to in that subsection, by the Minister to the person, and to have been given, immediately after that time, by the person as security in accordance with subsection (1) or (2), as the case may be. Reporting periods For the purposes of this Act, a reporting period of a person is before 2023, the period that begins on September 1, 2022 and ends on December 31, 2022; and after 2022 unless subparagraph (ii) applies, a calendar quarter, or if prescribed conditions are met, a prescribed period. Reporting period — registration or cancellation Despite subsection (1), if at a particular time the Minister registers a person, or cancels a registration of a person, under this Division the particular reporting period of the person that includes the particular time ends on the day that includes the particular time; and a reporting period of the person begins on the day after the day that includes the particular time and ends on the day that is the last day of the calendar quarter that includes the particular time. Filing of return Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed on or before the last day of the first month after the end of the reporting period. Filing of return — non-registered persons Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which tax (other than tax under section 20) becomes payable by the person. The return is to be filed on or before the last day of the first month after the end of the reporting period. Filing of return — regulations Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is to be filed with the Minister in accordance with prescribed rules. No requirement to file – aircraft and vessels Despite subsection (1), a return for a reporting period of a person that begins after December 2025 is not required to be filed if the person is registered under this Division as a vendor in respect of subject aircraft or subject vessels; the person is neither registered nor required to be registered under this Division as a vendor in respect of subject vehicles; and no tax becomes payable by the person during the reporting period. Filing not required — regulations Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is not required to be filed. Form and content Every return that is required to be filed under section 55 is to be made in prescribed form containing prescribed information and is to be filed in prescribed manner. Net tax — obligation Every person that is required to file a return under section 55 must, in the return, determine the net tax for the reporting period of the person for which the return is required to be filed. Determination of net tax Subject to this Act, the net tax for a particular reporting period of a person is, for the purposes of this Act, the positive or negative amount determined by the formula is the total of all amounts, each of which is an amount of tax (other than tax under section 20) that becomes payable by the person in the particular reporting period; is the total of all amounts, each of which is an amount of a rebate under Subdivision A of Division 4 payable by the Minister in respect of a reporting period and that is claimed by the person in the return under section 55 for the particular reporting period; and Requirement to pay If the net tax for a reporting period of a person is a positive amount, the person must pay that amount to the Receiver General on or before the day on or before which the return for the reporting period is required to be filed. Rebate of net tax If the net tax for a reporting period of a person is a negative amount, the person may claim in the return for the reporting period the amount of that net tax as a rebate for the reporting period payable to the person by the Minister. The Minister must pay the rebate to the person with all due dispatch after the return is filed. Restriction — rebate of net tax The Minister is not required to pay a rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application for registration made by the person under this Division has been provided and is accurate. A rebate under subsection (4) is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Global Minimum Tax Act have been filed with the Minister. Interest on rebate of net tax If a rebate for a reporting period of a person is paid to the person under subsection (4), interest at the specified rate is to be paid to the person on the rebate for the period that begins on the day that is 30 days after the later of the day the return in which the rebate is claimed is filed with the Minister and the day following the last day of the reporting period and that ends on the day the rebate is paid. Overpayment of rebate or interest If an amount is paid to, or applied to a liability of, a person as a rebate, or as interest, under this Act and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person must pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the rebate, interest or excess, as the case may be, is paid to, or applied to a liability of, the person. Information return A person (other than a prescribed person) must file with the Minister an information return for a reporting period of the person if the person is required under section 55 to file a return for the reporting period; the person sells a subject item to a purchaser, the sale is completed during the reporting period, the taxable amount of the subject item determined under section 18 in respect of the sale exceeds the price threshold in respect of the subject item and an exemption certificate applies in respect of the sale in accordance with section 36, tax under section 18 in respect of the sale of the subject item is payable by the purchaser, or tax under section 18 is not payable by the person because of the application of subsection 19(3); the person imports a subject item, the subject item is accounted for in accordance with section 32 of the Customs Act at any time during the reporting period, the taxable amount of the subject item determined under section 20 in respect of the importation exceeds the price threshold in respect of the subject item and tax is not payable by the person under section 20 because of the application of subsection 21(3); or Information return — form and content An information return in respect of a reporting period of a person that is required to be filed under this section must be made in prescribed form containing prescribed information; be filed with the Minister in prescribed manner on or before the last day of the first month after the end of the reporting period of the person; specify the identification number of each subject item that is sold by the person and in respect of which the following conditions are met: the sale of the subject item is completed during the reporting period, the taxable amount of the subject item determined under section 18 in respect of the sale exceeds the price threshold in respect of the subject item, and tax under section 18 is not payable by the person because of the application of subsection 19(3); and specify the identification number of each subject item that is imported by the person and in respect of which the following conditions are met: the subject item is accounted for in accordance with section 32 of the Customs Act at any time during the reporting period, the taxable amount of the subject item determined under section 20 in respect of the importation exceeds the price threshold in respect of the subject item, and tax is not payable by the person under section 20 because of the application of subsection 21(3). Information return — regulations If prescribed circumstances exist, an information return for a reporting period must be filed in accordance with prescribed rules. The following definitions apply in this section. bankrupt has the same meaning as in section 2 of the Bankruptcy and Insolvency Act. (failli) business includes a part of a business. (entreprise) receiver means a person that under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person; is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security; is appointed by a bank or an authorized foreign bank, as those terms are defined in section 2 of the Bank Act, to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of that Act in respect of property of another person; is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets. It includes a person that is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, it does not include that creditor. (séquestre) relevant assets of a receiver means if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. (actif pertinent) representative means a person, other than a trustee in bankruptcy or a receiver, that is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession of another person. (représentant) Trustee in bankruptcy — obligations For the purposes of this Act, if on a particular day a person becomes a bankrupt, the trustee in bankruptcy, and not the person, is liable for the payment of any amount (other than an amount that relates solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that is required to be paid by the person under this Act, during the period beginning on the day immediately after the day on which the trustee became the trustee in bankruptcy of the person and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act, except that the trustee is liable for the payment of any amount that is required to be paid by the person under this Act after the particular day in respect of reporting periods that ended on or before the particular day but only to the extent of the property of the person in possession of the trustee available to satisfy the liability, the trustee is not liable for the payment of any amount for which a receiver is liable under subsection (3), and the payment by the person of an amount in respect of the liability discharges the liability of the trustee to the extent of that amount; if, on the particular day, the person is registered under Division 5 of Part 1, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were registered under that Division in the same capacity as the person in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate; the reporting periods of the person begin and end on the day on which they would have begun and ended if the bankruptcy had not occurred, except that the reporting period of the person during which the person becomes a bankrupt ends on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates begins on the day immediately after the particular day, and the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act ends on the day on which the discharge is granted; subject to paragraph (f), the trustee in bankruptcy must file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Act to be filed by the person, as if those activities were the only activities of the person; subject to paragraph (f), if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the trustee in bankruptcy must, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that reporting period of the person; and if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return. Receiver’s obligations For the purposes of this Act, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person, if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person; the person and the receiver are jointly and severally, or solidarily, liable for the payment of any amount that is required to be paid by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amount became payable except that the receiver is liable for the payment of any amount that is required to be paid by the person under this Act before that period only to the extent of the property of the person in possession or under the control and management of the receiver after satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amount, and paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person, the person is not liable for the payment of any amount payable by the receiver, and the payment by the person or the receiver of an amount in respect of the liability discharges the joint and several, or solidary, liability to the extent of that amount; the reporting periods of the person begin and end on the day on which they would have begun and ended if the vesting had not occurred, except that the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, ends on the particular day and a new reporting period of the person in relation to the relevant assets begins on the day immediately after the particular day, and the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, ends on the day on which the receiver ceases to act as receiver of the person; the receiver must file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for reporting periods ending in the period during which the receiver is acting as receiver and that are required under this Act to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a reporting period of the person ending on or before the particular day, the receiver must, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that reporting period that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that reporting period. Certificates for receivers and representatives Every receiver and representative that controls property of another person that is required to pay any amount under this Act must, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Act, been accepted by the Minister: all amounts that are payable by the other person under this Act in respect of the reporting period during which the distribution is made, or any previous reporting period; and all amounts that are, or can reasonably be expected to become, payable under this Act by the representative or receiver in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period. Liability for failure to obtain certificate Any receiver or representative that distributes property without obtaining a certificate in respect of the amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed. Estate or succession of deceased individual Subject to subsections 60(4) and (5) and sections 62 and 63, if an individual dies, this Act (other than section 75) applies as though the estate or succession of the individual were the individual and the individual had not died, except that the reporting period of the individual during which the individual died ends on the day the individual died; and a reporting period of the estate or succession begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died. Extension Despite any other provision of this Act, if the return for the reporting period referred to in paragraph (1)(a) would, in the absence of this subsection, have been required to be filed earlier than the particular day that is the last day of the third month after the month in which the individual died, that return is required to be filed not later than the particular day and any amount payable under this Act in respect of that reporting period is payable to the Receiver General on the particular day. The following definitions apply in this section and in section 63. trust includes the estate or succession of a deceased individual. (fiducie) trustee includes the personal representative of a deceased individual, but does not include a receiver as defined in subsection 60(1). (fiduciaire) Trustee’s liability Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Act, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation. Joint and several or solidary liability A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment of all amounts that are required to be paid by the trust under this Act before or during the period during which the trustee acts as trustee of the trust except that the trustee is liable for the payment of amounts that are required to be paid by the trust under this Act before the period only to the extent of the property of the trust under the control of the trustee; and the payment by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount. Waiver The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died. Activities of trustee For the purposes of this Act, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person. Distribution by trust For the purposes of this Act, if a trustee of a trust distributes, at a particular time, property of the trust to one or more persons, the distribution of the property is deemed to be a transfer of ownership of the property by the trust to the persons at the particular time and the property is deemed to be delivered to the persons the location at which the property is located at the particular time. Amalgamations If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, except for prescribed purposes, the new corporation is, for the purposes of this Act, deemed to be the same corporation as, and a continuation of, each predecessor. Reporting period If subsection (1) applies in respect of predecessors that are merged or amalgamated at a particular time the reporting period of each predecessor that includes the particular time ends on the day that includes the particular time; and a reporting period of the new corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the new corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time. Winding-up If at a particular time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before the particular time, owned by another corporation, except for prescribed purposes, the other corporation is, for the purposes of this Act, deemed to be the same corporation as, and a continuation of, the particular corporation. If the other corporation referred to in subsection (1) is deemed to be the same corporation as, and a continuation of, the particular corporation referred to in that subsection the reporting period of the particular corporation that includes the particular time referred to in that subsection ends on the day that includes the particular time; and a reporting period of the other corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the other corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time. Partnerships For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person. A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member that is a limited partner and is not a general partner) are jointly and severally, or solidarily, liable for the payment of all amounts that are required to be paid by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that the member is liable for the payment of amounts that become payable before the period only to the extent of the property that is regarded as property of the partnership under the relevant laws of general application in force in a province relating to partnerships, and the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges their liability to the extent of that amount; and all other obligations under this Act that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution. Joint ventures For the purposes of this Act, anything done by a participant in a joint venture, or by an operator of the joint venture, in the course of the activities for which the joint venture agreement was entered into are deemed to have been done by the joint venture in the course of the joint venture’s activities and not to have been done by the participant or operator. A joint venture and each participant in, or operator of, the joint venture (each of which is referred to in this subsection as the “member”) are jointly and severally, or solidarily, liable for the payment of all amounts that become payable by the joint venture under this Act before or during the period during which the member is a participant in, or operator of, the joint venture, except that the payment by the joint venture or by any member of an amount in respect of the liability discharges their liability to the extent of that amount; and all other obligations under this Act that arose before or during that period for which the joint venture is liable. tax benefit means a reduction, an avoidance or a deferral of an amount of tax or other amount payable by a person under this Act or an increase in a rebate or other amount payable to a person under this Act. (avantage fiscal) tax-related consequences to a person means the amount of tax, net tax, rebate or other amount payable by, or payable to, the person under this Act, or any other amount that is relevant for the purposes of computing that amount. (attribut fiscal) transaction includes an arrangement or event. (opération) General anti-avoidance provision If a transaction is an avoidance transaction, the tax-related consequences to a person must be determined as is reasonable in the circumstances in order to deny a tax benefit that, in the absence of this section, would result directly or indirectly from that transaction or from a series of transactions that includes that transaction. Avoidance transaction An avoidance transaction means any transaction that, in the absence of this section, would result directly or indirectly in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit; or that is part of a series of transactions, which series, in the absence of this section, would result directly or indirectly in a benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit. Provision not applicable For greater certainty, subsection (2) does not apply in respect of a transaction if it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Act or in an abuse having regard to the provisions of this Act (other than this section) read as a whole. Determination of tax-related consequences Without restricting the generality of subsection (2), in determining the tax-related consequences to a person, as is reasonable in the circumstances, in order to deny a tax benefit that would, in the absence of this section, result directly or indirectly from an avoidance transaction any rebate or any deduction in net tax may be allowed or disallowed, in whole or in part; any rebate or deduction referred to in paragraph (a) may, in whole or in part, be allocated to any person; the nature of any payment or other amount may be recharacterized; and the effects that would otherwise result from the application of other provisions of this Act may be ignored. Exception Despite any other provision of this Act, the tax-related consequences to any person following the application of this section must only be determined through an assessment, reassessment or additional assessment involving the application of this section. parameter change means a change in any of the following: a formula, or an element of a formula, in a provision of this Act; a price threshold in respect of a subject item; a manner for determining the taxable amount of a subject item or the amount of tax payable in respect of a subject item; an activity described in subsection 11(3) or (4); or words or expressions defined in a provision of this Act. (modification de paramètre) tax benefit has the meaning assigned by subsection 68(1). (avantage fiscal) transaction has the meaning assigned by subsection 68(1). (opération) Parameter change — transactions If a transaction, or a series of transactions, involving property is made between two or more persons, all of whom are not dealing with each other at arm’s length at the time any of those transactions are made, the transaction, any of the transactions in the series of transactions or the series of transactions would in the absence of this section result directly or indirectly in a tax benefit to one or more of the persons involved in the transaction or series of transactions, and it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for bona fide purposes other than to obtain a tax benefit, arising from a parameter change, for one or more of the persons involved in the transaction or series of transactions, the amount of tax, net tax, rebate or other amount payable by, or payable to, any of those persons under this Act, or any other amount that is relevant for the purposes of computing that amount must be determined as is reasonable in the circumstances in order to deny the tax benefit to any of those persons. Denying tax benefit on transactions Despite any other provision of this Act, a tax benefit must only be denied under subsection (2) through an assessment, reassessment or additional assessment. Set-off of rebate If, at any time, a person files a particular return under section 55 in which the person reports an amount that is required to be paid by the person under this Act and the person claims a rebate under Subdivision B of Division 4 of Part 1 or subsection 57(4) payable to the person under this Act at that time, in the particular return or in another return, or in a separate application filed under this Act with the particular return, the person is deemed to have paid at that time, and the Minister is deemed to have rebated at that time, an amount equal to the lesser of the amount required to be paid and the amount of the rebate. Definition of electronic payment In this section, electronic payment means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister. Electronic payment Every person that is required under this Act to pay an amount to the Receiver General must, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through a bank; a credit union; 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 a corporation that is 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 indebtedness on the security of mortgages on real property or hypothecs on immovables. Small amounts owing If, at any time, the total of all unpaid amounts owing by a person to the Receiver General under this Act does not exceed $2.00, the amount owing by the person is deemed to be nil. Small amounts payable If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil. Authority for separate returns A person that 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 the authority to file separate returns and applications for rebates under this Act in respect of a branch or division specified in the application. Authorization by Minister On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for rebates 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 the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and separate records, books of account and accounting systems are maintained in respect of the branch or division. Revocation of authorization The Minister may revoke an authorization if the person, in writing, requests the Minister to revoke the authorization; the person fails to comply with any condition imposed in respect of the authorization or any provision of this Act; the Minister is no longer satisfied that the requirements of subsection (2) in respect of the person are met; or the Minister considers that the authorization is no longer required. Notice of revocation If the Minister revokes an authorization, the Minister must send a notice in writing of the revocation to the person and must specify in the notice the effective date of the revocation. Definition of electronic filing For the purposes of this section, electronic filing means using electronic media in a manner specified in writing by the Minister. Electronic filing A person that is required to file with the Minister a return under this Act or an application under Division 3 or 4 of Part 1, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file it by way of electronic filing. Mandatory electronic filing The Minister may require that a return under this Act or an application under Division 3 or 4 of Part 1 be filed by way of electronic filing. Deemed filing For the purposes of this Act, if a person files a return under this Act or an application under Division 3 or 4 of Part 1, by way of electronic filing, the return or application, as the case may be, is deemed to be a return or an application made in the prescribed form filed with the Minister on the day on which the Minister acknowledges acceptance of it. Execution of returns, etc. A return (other than a return filed by way of electronic filing under section 74), certificate or other document made under this Act (other than an exemption certificate referred to in section 36) by a person that is not an individual must 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 and the following people are deemed to be so duly authorized:

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 person; and if the person is the estate or succession of a deceased individual, the personal representative of the estate or succession. Extension of time The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act. Effect of extension If the Minister extends the time within which a person must file a return or provide information under subsection (1), the following rules apply: the return must be filed, or the information must be provided, within the time so extended; any amount payable that the person is required to report in the return must be paid within the time so extended; any interest payable under section 82 on the amount referred to in paragraph (b) must be calculated as though the amount were required to be paid on the day on which the extended time expires; and any penalty payable under section 107 in respect of the return must be calculated as though the return were required to be filed on the day on which the extended time expires. Demand for return The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Act for any period designated in the demand. Minister’s duty The Minister must administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act. Staff The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law. Delegation of powers The Minister may authorize any person employed or engaged by the Canada Revenue Agency or who occupies a position of responsibility in the Canada Revenue Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act. Administration of oaths Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits. Inquiry The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Act. Appointment of hearing officer If the Minister, under subsection (1), authorizes a person to make an inquiry, the Minister must forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held. Powers of hearing officer For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the Inquiries Act and that may be conferred on a commissioner under section 11 of that Act. When powers to be exercised A hearing officer appointed under subsection (2) in relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the Inquiries Act in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person in respect of whom the power is proposed to be exercised 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable. Rights of witnesses Any person who gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence. Rights of person investigated Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry. Specified rate of interest For the purposes of every provision of this Act that requires interest to be computed at a specified rate if the interest is to be paid or applied on an amount payable by the Minister to a person, the specified rate in effect during a calendar quarter is the prescribed rate, or if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(2) of the Interest Rates (Excise Act, 2001) Regulations; and in any other case, the specified rate in effect during a calendar quarter is if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(1) of the Interest Rates (Excise Act, 2001) Regulations. Compound interest If a person fails to pay an amount to the Receiver General as and when required under this Act, the person must pay to the Receiver General interest on the amount. The interest must be compounded daily at the specified rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid. Payment of interest that is compounded For the purposes of subsection (2), 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 must be added to the unpaid amount at the end of the particular day. Payment before specified date If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister must waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment. Compound interest on amounts owed by Her Majesty Interest must be compounded daily at the specified rate on amounts owed under this Act by Her Majesty in right of Canada 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 in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada. Interest if Act amended 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 The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive, cancel or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the reporting period. Interest where amounts waived or reduced If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister must pay interest at the specified rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is rebated to the person. Cancellation of penalties and interest If at any time a person pays all tax and amounts under section 58 payable by the person under this Act for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section 82 and penalties payable under section 107 is not more than $25, the Minister may cancel the total of the penalties and interest. Dishonoured instruments For the purposes of this Act and section 155.1 of the Financial Administration Act, any charge that is payable at any time by a person under the Financial Administration Act in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that is payable by the person at that time under this Act. In addition, Part II of the Interest and Administrative Charges Regulations does not apply to the charge and any debt under subsection 155.1(3) of the Financial Administration Act in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid. Keeping records Every person that pays or is required to pay an amount of tax, every person that is required under this Act to file a return and every person that makes an application for a rebate must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Act or the amount of any rebate to which the person is entitled under this Act and whether the person has complied with this Act. Minister may specify information The Minister may specify the form a record is to take and any information that the record must contain. Language and location of record Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French. Electronic records Every person required under this Act to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record. Exemptions The Minister may, on any terms and conditions that are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4). Inadequate records If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister. General period for retention Every person that is required to keep records must retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. Objection or appeal If a person that is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person must retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of. Demand by Minister If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or sent by confirmed delivery service, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand. Permission for earlier disposal A person that is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister. Electronic funds transfer For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act. Requirement to provide information or record Despite any other provision of this Act, the Minister may, subject to subsection (3), for any purpose related to the administration or enforcement of this Act, by a notice served or sent in accordance with subsection (2), require a person resident in Canada or a person that is not resident in Canada but that is engaged in activities in Canada to provide any information or record. Notice A notice referred to in subsection (1) may be served personally; sent by confirmed delivery service; or sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically. Unnamed persons The Minister must not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (4). Judicial authorization A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that the person or group is ascertainable; and the requirement is made to verify compliance by the person or persons in the group with any obligation under this Act. authorized person means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act. (personne autorisée) business number means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Act. (numéro d’entreprise) confidential information means information of any kind and in any form that relates to one or more persons and that is obtained by or on behalf of the Minister for the purposes of this Act, or prepared from information referred to in paragraph (a), but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (15) to a representative of a government entity that is not an official, includes only the information described in subsection (6). (renseignement confidentiel) court of appeal has the same meaning as in section 2 of the Criminal Code. (cour d’appel) government entity does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition municipality in subsection 2(1). (entité gouvernementale) official means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (fonctionnaire) representative of a government entity means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (15), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. (représentant) Provision of confidential information Except as authorized under this section, an official or other representative of a government entity must not knowingly provide, or allow to be provided, to any person any confidential information; allow any person to have access to any confidential information; or use any confidential information other than in the course of the administration or enforcement of this Act. Confidential information evidence not compellable Despite any other Act of Parliament or other law, no official or other representative of a government entity is required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information. Communications — proceedings have been commenced Subsections (2) and (3) do not apply in respect of criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or any legal proceedings relating to the administration or enforcement of this Act, any other Act of Parliament or law of a province that provides for the imposition of a duty or tax, the Canada Pension Plan, the Employment Insurance Act or Part 1 of the Greenhouse Gas Pollution Pricing Act. Authorized provision of confidential information The Minister may provide appropriate persons with any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country. Disclosure of confidential information An official may provide any confidential information to a person identified in subsection 211(6) of the Excise Act, 2001, but only to the extent that the information is described in that subsection and solely for the applicable purposes identified in that subsection with any modifications that the circumstances require, including reading references to the Excise Act, 2001 as references to this Act. Restrictions on information sharing No information may be provided to a representative of a government entity under subsection (6) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service. Public disclosure The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number; and a copy of, or information contained on, a tax certificate issued under section 37 or a notice of revocation in respect of such a certificate. Public disclosure by representative of government entity A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if a representative of the government entity was provided with that information in accordance with subsection (6); and the government entity uses the business number as an identifier in connection with the program, activity or service. Serious offences An official may provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the Excise Act, 2001. Threats to security An official may provide information to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the Security of Canada Information Sharing Act in the circumstances described in subsection 211(6.5) of the Excise Act, 2001. Measures to prevent unauthorized use or disclosure The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including holding a hearing in camera; banning the publication of the information; concealing the identity of the person to whom the information relates; and sealing the records of the proceeding. Disclosure to person or on consent An official or other representative of a government entity may provide confidential information relating to a person to that person; and with the consent of that person, to any other person. Confirmation of registration and business number On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true: the identified person is registered under Division 5 of Part 1; and the number is the business number of the identified person. Appeal from order or direction An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; or the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada. Disposition of appeal The court to which an appeal is taken under subsection (15) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts must apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (15). Stay An appeal instituted under subsection (15) must stay the operation of the order or direction appealed from until judgment is pronounced. Assessment The Minister may assess a person for any amount of tax or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person or make any additional assessments that the circumstances require. Liability not affected The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Minister not bound The Minister is not bound by any return, application or information provided by or on behalf of any person and may make an assessment despite any return, application or information provided or not provided. Assessment valid and binding An assessment, subject to being vacated on an objection or appeal under this Act and subject to a reassessment, is deemed to be valid and binding. Assessment deemed valid Subject to being reassessed or vacated as a result of an objection or appeal under this Act, an assessment is deemed to be valid and binding despite any error, defect or omission in the assessment or in any proceeding under this Act relating to it. Rebate on reassessment If a person has paid an amount assessed under this section and the amount paid exceeds the amount determined on reassessment to have been payable by the person, the Minister must pay a rebate to the person equal to the excess and, for the purpose of section 83, the rebate is deemed to have been required to be paid on the day on which the amount was paid to the Minister together with interest on the excess at the specified rate for the period beginning on the day the amount was paid by the person and ending on the day the rebate is paid. Determination of rebates In making an assessment, the Minister may take into account any rebate payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the rebate under this Act on the day the notice of assessment is sent. Interest on cancelled amounts Despite subsection (6), if a person has paid an amount of interest or penalty and the Minister waives or cancels that amount under section 85 or 120, the Minister must rebate the amount to the person, together with interest on the amount at the specified rate for the period beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that section and ending on the day on which the rebate is paid. Assessment of rebate On receipt of an application made by a person for a rebate under this Act, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person. Reassessment The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate. Assessment of overpayment of rebate The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section 58 despite any previous assessment of the amount. Payment If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person. Interest If a rebate under this section is paid to a person, the Minister must pay interest at the specified rate to the person on the rebate for the period beginning on the day that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid. Restriction on payment by Minister An amount under section 92 or 93 is not to be paid to a person by the Minister at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the Excise Tax Act, the Income Tax Act, the Air Travellers Security Charge Act, the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act and the Global Minimum Tax Act have been filed with the Minister. Notice of assessment After making an assessment under this Act, the Minister must send to the person assessed a notice of the assessment. Payment of remainder If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment. Limitation period for assessments Subject to subsections (3) to (7) and (10), no assessment in respect of an amount of tax or other amount payable by a person under this Act must be made more than four years after it became payable by the person under this Act. Period for assessment of rebate Subject to subsections (3) to (7) and (10), an assessment under subsection 93(1) of the amount of a rebate may be made at any time, but a reassessment or additional assessment under section 93 or an assessment under subsection 93(3) in respect of an amount paid or applied as a rebate or of an amount paid or applied as interest in respect of an amount paid or applied as a rebate is not to be made more than four years after the day the application for the rebate was filed in accordance with this Act. Exception — objection or appeal A variation of an assessment, or a reassessment, in respect of an amount of tax or other amount payable under this Act by a person may be made at any time if the variation or reassessment is made to give effect to a decision on an objection or appeal; with the written consent of an appellant to dispose of an appeal; or to give effect to an alternative basis or argument advanced by the Minister under subsection (7). Exception — neglect or fraud An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter, made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or committed fraud with respect to a return or an application for a rebate filed under this Act. Exception — other period If, in making an assessment, the Minister determines that a person has paid in respect of any matter an amount as or on account of tax, or net tax, payable for a particular reporting period of the person that was in fact payable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter. Exception — adjustment to rebate If the result of a reassessment on an objection to, or a decision on an appeal from, an assessment is to reduce the amount of tax, or net tax, payable by a person and, by reason of the reduction, any rebate claimed by the person for a reporting period, or in an application for a rebate, should be reduced, the Minister may at any time assess or reassess that reporting period or that application for rebate, as the case may be, only for the purpose of taking the reduction of tax into account in respect of the rebate. Alternative basis or argument The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable by a person under this Act, at any time after the period otherwise limited by subsection (1) or (2) for making the assessment unless, on an appeal under this Act, there is relevant evidence that the person is no longer able to adduce without leave of the court; and it is not appropriate in the circumstances for the court to order that the evidence be adduced. Limitation If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (7) in support of a particular assessment of the person, the Minister is not to reassess for an amount that is greater than the total amount of the particular assessment. Subsection (8) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Act at any time after the period otherwise limited by subsection (1) or (2) for making the reassessment if this Act were read without reference to subsection (7). Exception — waiver An assessment in respect of any matter specified in a waiver filed under subsection (11) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (12), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect. Filing of waiver Any person may, within the time otherwise limited by subsection (1) or (2) for an assessment, waive the application of subsection (1) or (2) by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revocation of waiver Any person that has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for 180 days after the day on which the notice is filed. Objection to assessment Any person that has been assessed and that objects to the assessment may, within 90 days after the date of the notice of the assessment, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts. Issue to be decided A notice of objection must reasonably describe each issue to be decided; specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and provide the facts and reasons relied on by the person in respect of each issue. Late compliance Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the day on which the request is made, the person submits the information in writing to the Minister. Limitation on objections Despite subsection (1), if a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue only if the person complied with subsection (2) in the notice with respect to that issue; and only with respect to the relief sought in respect of that issue as specified by the person in the notice. Application — subsection (4) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person. Acceptance of objection The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner. Consideration of objection On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm it or make a reassessment. Waiving reconsideration If, in a notice of objection, a person that wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration. Notice of decision After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister must notify the person objecting to the assessment of the Minister’s decision in writing. Extension of time by Minister If no objection to an assessment is filed under section 97 within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application. Contents of application An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so. How application made An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Canada Revenue Agency, the application accompanied by a copy of the notice of objection. Defect in application The Minister may accept an application even though it was not made in accordance with subsection (3). Duties of Minister On receipt of an application, the Minister must, without delay, consider the application and grant or refuse it, and must notify the person of the decision in writing. Date of objection if application granted If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister. Conditions — grant of application An application is not to be granted under this section unless the application is made within one year after the expiry of the time limited under this Act for objecting; and the person demonstrates that within the time limited under this Act for objecting, the person was unable to act or to give a mandate to act in their name, or had a bona fide intention to object to the assessment, given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and the application was made as soon as circumstances permitted it to be made. Extension of time by Tax Court of Canada A person that has made an application under section 98 may apply to the Tax Court of Canada to have the application granted after either the Minister has refused the application, or 90 days have elapsed after the day on which the application was made and the Minister has not notified the person of the Minister’s decision. When application may not be made No application may be made after the expiry of 30 days after the day on which the decision referred to in subsection 98(5) is sent to the person. An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the documents delivered or mailed under subsection 98(3). Copy to Commissioner The Tax Court of Canada must send a copy of the application to the Commissioner. Powers of Tax Court of Canada The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order. When application to be granted An application must not be granted under this section unless the application under subsection 98(1) was made within one year after the expiry of the time limited under this Act for objecting; and given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and the application under subsection 98(1) was made as soon as circumstances permitted it to be made. Appeal to Tax Court of Canada Subject to subsection (2), a person that has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after the Minister has confirmed the assessment or has reassessed; or 180 days have elapsed after the day on which the notice of objection was filed and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. No appeal No appeal under subsection (1) may be instituted after the expiry of 90 days after the day on which notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection 97(10). Amendment of appeal The Tax Court of Canada may, on any terms that it sees fit, authorize a person that has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal. Extension of time to appeal If no appeal to the Tax Court of Canada under section 100 has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just. An application must set out the reasons why the appeal was not instituted within the time limited under section 100 for doing so. An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the Tax Court of Canada Act, three copies of the application together with three copies of the notice of appeal. Copy to Deputy Attorney General of Canada The Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada. When order to be made An order must not be made under this section unless the application is made within one year after the expiry of the time limited under section 100 for appealing; and within the time limited under section 100 for appealing, the person had a bona fide intention to appeal, given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, the application was made as soon as circumstances permitted it to be made, and there are reasonable grounds for the appeal. Limitation on appeals to Tax Court of Canada Despite section 100, if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to an issue in respect of which the person has complied with subsection 97(2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or an issue described in subsection 97(5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. No appeal if waiver Despite section 100, a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person. Institution of appeals An appeal to the Tax Court of Canada under this Act must be instituted in accordance with the Tax Court of Canada Act. The Tax Court of Canada may dispose of an appeal from an assessment by dismissing it; or allowing it and vacating the assessment, or referring the assessment back to the Minister for reconsideration and reassessment. References to Tax Court of Canada If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question must be determined by that Court. Time during consideration not to count For the purpose of making an assessment of a person that agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined must not be counted in the computation of the four-year period referred to in subsection 96(1); the period within which a notice of objection to an assessment may be filed under section 97; or the period within which an appeal may be instituted under section 100. Reference of common questions to Tax Court of Canada If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court of Canada for a determination of the question. An application must set out the question in respect of which the Minister requests a determination; the names of the persons that the Minister seeks to have bound by the determination; and the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application. Service A copy of the application must be served by the Minister on each of the persons named in it and on any other person that, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question. Determination by Tax Court of Canada of question If the Tax Court of Canada is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons that have been served with a copy of the application and that are named in an order of the Tax Court of Canada under this subsection, it may if none of the persons named in the order has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or if one or more of the persons named in the order has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question. Determination final and conclusive Subject to subsection (6), if a question set out in an application is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4). Appeal If a question set out in an application is determined by the Tax Court of Canada, the Minister or any of the persons that have been served with a copy of the application and that are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from or applications for judicial review of decisions of the Tax Court of Canada, appeal from the determination. Parties to appeal The parties that are bound by a determination are parties to any appeal from the determination. Time during consideration not counted For the purpose of making an assessment of a person, filing a notice of objection to an assessment or instituting an appeal from an assessment, the periods described in subsection (9) must not be counted in the computation of Excluded periods The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and in the case of a person named in an order of the Tax Court of Canada under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; and in the case of any other person, the day on which the person is served with a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4). Failure to file return Every person that fails to file a return (other than an information return) for a reporting period as and when required under this Act is liable to a penalty equal to the sum of an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed; and the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed. Failure to file by electronic transmission In addition to any other penalty under this Act, every person that fails to file a return under this Act for a reporting period as required by subsection 74(3) is liable to a penalty equal to an amount determined in prescribed manner. Failure to register Every person that is required to be registered under Division 5 of Part 1 but does not apply for registration under that Division as and when required is liable to a penalty of $2,000. Penalty — false statement Despite any other provision of this Act, if a vendor sells a subject item to a purchaser, if an exemption certificate applies in respect of the sale in accordance with section 36, if a declaration referred to in subparagraph 36(1)(b)(ii) is included in the exemption certificate and if that declaration is false, the following rules apply:

the purchaser is liable, in addition to any other penalty under this Act, to a penalty equal to the greater of $1,000 and 150% of the total of the amount of tax in respect of the subject item that would have been payable under section 18 if the exemption certificate had not applied to the sale, and the amount of tax in respect of the subject item that would have been payable by the purchaser under section 29 if the exemption certificate had not applied to the sale; and if the vendor knows, or ought to have known, that the declaration is false, the purchaser and the vendor are jointly and severally, or solidarily, liable for the payment of the penalty under paragraph (a) and any related interest. Penalty for false declaration — special import certificate Despite any other provision of this Act, if a person imports a subject item, if a special import certificate in respect of the importation is in effect in accordance with section 38, if the person, when applying under subsection 38(1) for the special import certificate in respect of the subject item, made a declaration required under paragraph 38(2)(a) to be included in the application and if that declaration is false at the time of importation, the person is liable to, in addition to any other penalty under this Act, a penalty equal to the greater of $1,000 and 150% of the total of the amount of tax in respect of the subject item that would have been payable by the person under section 20 if the special import certificate in respect of the importation had not been issued by the Minister; and the amount of tax in respect of the subject item that would have been payable by the person under section 30 if the special import certificate in respect of the importation had not been issued by the Minister. Failure to apply — tax certificate Every person that is required to apply for a tax certificate under section 37 and fails to do so as and when required is liable to a penalty of $1,000. Failure to notify — tax certificate Every person that is required to provide a notification to the Minister under subsection 37(9) and fails to do so as and when required is liable to a penalty of $1,000. Penalty — unregistered importer If tax is payable by a person under section 20 and, at the time the tax became payable, the person was required to be registered under Division 5 of Part 1 but has not applied for registration under that Division, the person is liable to, in addition to any other penalty under this Act, a penalty equal to the greater of $1,000 and 50% of the amount of tax payable under section 20 in respect of the subject item. Failure to answer demand Every person that fails to file a return as and when required under a demand issued under section 77 is liable to a penalty of $1,000. Failure to provide information Every person that fails to provide any information or record as and when required under this Act is liable to a penalty of $1,000 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information. Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, in a return prescribed by regulation as and when required, or that misstates such an amount or such information in such a return, is liable to a penalty, in addition to any other penalty under this Act, equal to an amount determined in prescribed manner for each such failure or misstatement by the person. False statements or omissions Every person that knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $1,000 and 25% of the total of if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which the amount payable exceeds the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and if the false statement or omission is relevant to the determination of a rebate or any other payment that may be obtained under this Act, the amount, if any, by which the amount that would be the rebate or other payment payable to the person if the rebate or other payment were determined on the basis of the information provided in the return the amount of the rebate or other payment payable to the person. General penalty Every person that fails to comply with any provision of this Act for which no other penalty is specified is liable to a penalty of in the case of a prescribed provision, $100; and in any other case, $1,000. Waiving or cancelling penalties The Minister may, on or before the day that is 10 calendar years after the end of a reporting period of a person, or on application by the person on or before that day, waive or cancel all or any portion of any penalty under this Act payable by the person in respect of the reporting period. Interest if amount waived or cancelled If a person has paid an amount of penalty and the Minister waives or cancels that amount under subsection (1), the Minister must pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is rebated to the person. Offence for failure to file return or to comply with demand or order Every person that fails to file or make a return as and when required under this Act or that fails to comply with an obligation under subsection 88(6) or (9) or section 90, or an order made under section 126, is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both. Saving A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty under this Act for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made. Offences for false or deceptive statement Every person commits an offence that makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, statement, document, record or answer filed or made as required under this Act; for the purposes of evading payment of any amount payable under this Act, or obtaining a rebate or other payment payable under this Act to which the person is not entitled, destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; intentionally, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act; intentionally, in any manner, obtains or attempts to obtain a rebate or other payment payable under this Act to which the person is not entitled; or conspires with any person to commit an offence described in any of paragraphs (a) to (d). Punishment Every person that commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $40,000; imprisonment for a term not exceeding two years; or both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years. Prosecution on indictment Every person that is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to a fine of not less than 100%, and not more than 200%, of the amount payable that was sought to be evaded, or of the rebate or other payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $5,000 and not more than $100,000; imprisonment for a term not exceeding five years; or both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years. Penalty on conviction A person that is convicted of an offence under this section is not liable to pay a penalty imposed under this Act for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, upon that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution. Definition of confidential information In this section, confidential information has the same meaning as in subsection 91(1). Offence — confidential information A person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if that person contravenes subsection 91(2); or knowingly contravenes an order made under subsection 91(12). Every person to whom confidential information has been provided for a particular purpose under subsection 91(6) and that for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. Failure to pay tax Every person that intentionally fails to pay an amount of tax as and when required under this Act is guilty of an offence punishable on summary conviction and, in addition to any penalty or interest otherwise provided, is liable to a fine not exceeding the aggregate of $1,000 and an amount equal to 50% of the amount of tax that should have been paid; imprisonment for a term not exceeding 12 months; or both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 12 months. General offence Every person that fails to comply with any provision of this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both. Compliance orders If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it deems appropriate to enforce compliance with the provision. Officers of corporations, etc. If a person other than an individual commits an offence under this Act, every officer, director or representative of the person that directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted. No power to decrease punishment Despite the Criminal Code or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence. Information or complaint An information or complaint under this Act may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and must not be called into question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Two or more offences An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. Territorial jurisdiction An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court having territorial jurisdiction where the accused is resident, carrying on a commercial activity, found, apprehended or in custody, despite that the matter of the information or complaint did not arise within that territorial jurisdiction. Limitation of prosecutions No proceeding by way of summary conviction in respect of an offence under this Act may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years. Definition of dwelling-house In this section, dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence. Inspections A person authorized by the Minister to do so may, at all reasonable times and for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person that may be relevant in determining the obligations of that or any other person under this Act, or the amount of any rebate to which that or any other person is entitled under this Act and whether that person or any other person is in compliance with this Act. Powers of authorized person Subject to subsection (4), the authorized person may, at all reasonable times, for any purpose related to the administration of enforcement of this Act enter any place in which the authorized person reasonably believes the person keeps or should keep records, carries on any activity to which this Act applies or does anything in relation to that activity; require any person to give to the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and to answer the questions in writing, in any form specified by the authorized person; and require any person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Act. Prior authorization If any place referred to in subsection (3) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (5). Warrant to enter dwelling-house A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on ex parte application by the Minister, a judge is satisfied by information on oath that there are reasonable grounds to believe that the dwelling-house is a place referred to in subsection (3); entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused. Orders if entry not authorized If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house, order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwelling-house; and make any other order that is appropriate in the circumstances to carry out the purposes of this Act. Compliance order On summary application by the Minister, a judge may, despite section 126, order a person to provide any access, assistance, information or record sought by the Minister under section 90 or 130 if the judge is satisfied that the person was required under section 90 or 130 to provide the access, assistance, information or record and did not do so. Notice required An application under subsection (1) is not to be heard before the end of five clear days from the day on which the notice of application is served on the person against which the order is sought. Judge may impose conditions The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. Contempt of court If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed. An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made. Search warrant A judge may, on ex parte application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Act and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of the record or thing to, the judge or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section. Evidence on oath An application under subsection (1) must be supported by information on oath establishing the facts on which the application is based. Issue of warrant A judge may issue a warrant referred to in subsection (1) if the judge is satisfied that there are reasonable grounds to believe that an offence under this Act has been committed; a record or thing that may afford evidence of the commission of the offence is likely to be found; and the building, receptacle or place specified in the application is likely to contain a record or thing referred to in paragraph (b). Contents of warrant A warrant issued under subsection (1) must refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person that is alleged to have committed the offence, and it must be reasonably specific as to any record or thing to be searched for and seized. Seizure Any person that executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Act and must, as soon as is practicable, bring the record or thing before, or make a report in respect of the record or thing, the judge that issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section. Retention Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge must, unless the Minister waives retention, order that it be retained by the Minister, that must take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the record or thing was seized or until it is required to be produced for the purposes of a criminal proceeding. Return of records or things seized If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from which it was seized or the person that is otherwise legally entitled to the record or thing, if the judge is satisfied that the record or thing will not be required for an investigation or a criminal proceeding; or was not seized in accordance with the warrant or this section. Access and copies The person from which any record or thing is seized under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a document, to obtain one copy of the record at the expense of the Minister. Definition of foreign-based information or record For the purposes of this section, foreign-based information or record means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act. Requirement to provide foreign-based information Despite any other provision of this Act, the Minister may, by a notice served or sent in accordance with subsection (4), require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record. A notice referred to in subsection (2) must set out a reasonable period of time of not less than 90 days for the provision of the information or record; a description of the information or record being sought; and the consequences under subsection (9) to the person of the failure to provide the information or record being sought within the period of time set out in the notice. A notice referred to in subsection (2) may be sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (2) electronically. Review of foreign information requirement If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice was served or sent, apply to a judge for a review of the requirement. Powers on review On hearing an application under subsection (5) in respect of a requirement, a judge may confirm the requirement; vary the requirement if the judge is satisfied that it is appropriate in the circumstances; or set aside the requirement if the judge is satisfied that it is unreasonable. Related person For the purposes of subsection (6), a requirement to provide information or a record is not to be considered to be unreasonable because the information or record is under the control of, or available to, a non-resident person that is not controlled by the person served with the notice of the requirement under subsection (2) if that person is related to the non-resident person. The period of time between the day an application for the review of a requirement is made under subsection (5) and the day the review is decided must not be counted in the computation of the period of time set out in the notice of the requirement; and the period of time within which an assessment may be made under section 92 or 93. Consequence of failure If a person fails to comply substantially with a notice served under subsection (2) and if the notice is not set aside under subsection (5), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act must, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice. Copies If any record is seized, inspected, audited, examined or provided under any of sections 81, 90 and 130 to 132, the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a print-out of the electronic record, and any record purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic record, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way. Compliance Every person must, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections 90 and 130 to 134 and no person is to, physically or otherwise, do or attempt to do any of the following: interfere with, hinder or molest any official as defined in section 91 doing anything the official is authorized to do under this Act; or prevent any official from doing anything the official is authorized to do under this Act. Information respecting non-resident persons Every person that is liable, at any time in a calendar year, to pay an amount of tax under this Act must, in respect of each non-resident person with which it was not, in prescribed circumstances, dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, prescribed information for the year in respect of transactions with that person. action means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections 141 to 146. (action) legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate or succession that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate or succession. (représentant légal) tax debt means any amount payable by a person under this Act. (dette fiscale) Debts to Her Majesty A tax debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act. Court proceedings The Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Act, unless when the proceeding is commenced the person has been or may be assessed for that amount. No actions after limitation period The Minister may not commence an action to collect a tax debt after the end of the limitation period for the collection of the tax debt. Limitation period The limitation period for the collection of a tax debt of a person begins if a notice of assessment in respect of the tax debt, or a notice referred to in subsection 147(1) in respect of the tax debt, is sent to or served on the person, on the last day on which one of those notices is sent or served, and if no notice referred to in subparagraph (i) in respect of the tax debt was sent or served, on the earliest day on which the Minister can commence an action to collect that tax debt; and ends, subject to subsection (9), on the day that is 10 years after the day on which it begins. Limitation period restarted The limitation period described in subsection (5) for the collection of a tax debt of a person restarts (and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which the person acknowledges the tax debt in accordance with subsection (7); all or part of the tax debt is deemed under section 70 to have been paid; the Minister commences an action to collect the tax debt; or the Minister assesses, under this Act, another person in respect of the tax debt. Acknowledgement of tax debts A person acknowledges a tax debt if the person promises, in writing, to pay the tax debt; makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt. Agent or mandatary or legal representative For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person. Extension of limitation period In computing the day on which a limitation period ends, there must be added the number of days on which one or more of the following is the case: the Minister has postponed collection action against the person under subsection (12) in respect of the tax debt; the Minister has accepted and holds security in lieu of payment of the tax debt; if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the tax debt, the person is non-resident; the Minister may not, because of any of subsections 139(2) to (5), take any of the actions described in subsection 139(1) in respect of the tax debt; or an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act. Assessment before collection The Minister may not take any collection action under sections 141 to 146 in respect of any amount payable by a person that may be assessed under this Act, other than interest under section 82, unless the amount has been assessed. If the Minister sends a notice of assessment to a person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General. Minister may postpone collection The Minister may, subject to any terms and conditions that the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person. Interest on judgments If a judgment is obtained for any amount payable under this Act, including a certificate registered under section 141, the provisions of this Act by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt. Litigation costs If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections 138 and 141 to 147 apply to the amount as if it were payable under this Act. Security The Minister may, if the Minister considers it advisable, accept security in an amount and a form satisfactory to the Minister for the payment of any amount that is or may become payable under this Act. Surrender of excess security If a person that has given security, or on whose behalf security has been given, under this section requests in writing that the Minister surrender the security or any part of it, the Minister must surrender the security to the extent that its value exceeds, at the time the request is received by the Minister, the amount that is sought to be secured. Collection restrictions If a person is liable for the payment of an amount under this Act, the Minister must not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment under this Act in respect of the amount: commence legal proceedings in a court; certify the amount under section 141; require a person to make a payment under subsection 142(1); require an institution or a person to make a payment under subsection 142(2); require a person to turn over moneys under subsection 145(1); or give a notice, issue a certificate or make a direction under subsection 146(1). No action after service of notice of objection If a person has served a notice of objection under this Act to an assessment of an amount payable under this Act, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment. No action after making appeal to Tax Court of Canada If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Act, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the earlier of the day on which a copy of the decision of the Court is mailed to the person and the day on which the person discontinues the appeal. No action pending determination by Tax Court of Canada If a person has agreed under subsection 105(1) that a question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection 106(1) to that Court for the determination of a question, the Minister must not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which could be affected by the determination of the question, before the day on which the question is determined by the Court. Action after judgment Despite any other provision in this section, if a person has served a notice of objection under this Act to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action. Collection of large amounts Despite subsections (1) to (5), if, at any time, the total of all amounts that a person has been assessed under this Act and that remain unpaid exceeds $1,000,000, the Minister may collect up to 50% of the total. Over $10,000,000 — security The Minister may, by sending a notice to a person, require security in a form satisfactory to the Minister and in an amount up to a specified amount that is the greater of zero dollars and the amount that is determined by the formula is the total of all amounts, each of which is an amount that the person has been assessed under this Act in respect of which a portion remains unpaid; and is the greater of zero dollars and the amount that is determined by the formula is the total of all amounts that the person has paid against the amount determined for A, and is the amount determined for A. When security to be given The security required under subsection (1) must be given to the Minister not later than 60 days after the day on which the Minister required the security; and must be in a form satisfactory to the Minister. Despite subsections 139(1) to (5), the Minister may collect an amount equivalent to the amount of security that was required under subsection (1) if the security required under that subsection is not given to the Minister as set out in this section. Certificates Any amount payable by a person (in this section referred to as the “debtor”) under this Act that has not been paid as and when required under this Act may be certified by the Minister as an amount payable by the debtor. Registration in court On production to the Federal Court, a certificate made under subsection (1) in respect of a debtor must be registered in the Court and when so registered has the same effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest on the amount as provided under this Act to the day of payment and, for the purposes of those proceedings, the certificate is deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty in right of Canada and enforceable as such. Costs All reasonable costs and charges incurred or paid for the registration in the Federal Court of a certificate made under subsection (1) or in respect of any proceedings taken to collect the amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered. Charge on property A document issued by the Federal Court evidencing a registered certificate in respect of a debtor, a writ of that Court issued pursuant to the certificate or any notification of the document or writ (which document, writ or notification is in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in property in a province, or any interest in, or for civil law any right in, such property, held by the debtor, in the same manner as a document evidencing a judgment of the superior court of the province against a person for a debt owing by the person, or an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province may be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest. Creation of charge If a memorial has been filed, registered or otherwise recorded under subsection (4), a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in, or for civil law any right in, such property, held by the debtor, or such property, or interest or right in the property, is otherwise bound, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were taken before the time the memorial was filed, registered or otherwise recorded. Proceedings in respect of memorial If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of the filing, registration or other recording of the memorial, and proceedings taken to collect the amount, to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial, to cancel or withdraw the memorial wholly or in respect of any of the property, or interests or rights, affected by the memorial, or to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or rights, affected by the memorial, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), except that, if in any such proceeding or as a condition precedent to any such proceeding, any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court. Presentation of documents a memorial is presented for filing, registration or other recording under subsection (4), or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (6), to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, or access is sought to any person, place or thing in a province to make the filing, registration or other recording, the memorial or document must be accepted for filing, registration or other recording or the access must be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a like proceeding, except that, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required. Prohibition — sale, etc., without consent Despite any law of Canada or of a province, a sheriff or other person must not, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection (1), interest on the amount or costs. However, if that consent is subsequently given, any property that would have been affected by that process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be, is bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be. Completion of notices, etc. If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of subsection (8), be so set out without the written consent of the Minister, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information must be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with this Act, regulation or rule requiring the information to be set out in the minute, notice or document. Application for order A sheriff or other person that is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an ex parte application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest. Secured claims If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the Bankruptcy and Insolvency Act, it is deemed to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and to also be a claim referred to in paragraph 86(2)(a) of that Act. Details in certificates and memorials Despite any law of Canada or of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and to refer to the rate of interest or penalty to be charged on the separate amounts making up the amount payable in general terms in the case of interest, as interest at the specified rate under this Act applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period, and in the case of a penalty, the penalty calculated under section 107 on amounts payable to the Receiver General. Garnishment If the Minister has knowledge or suspects that a person is, or will be within one year, liable to make a payment to another person that is liable to pay an amount under this Act (in this section referred to as a “debtor”), the Minister may, by notice in writing, require the person to pay without delay, if the money is immediately payable, and in any other case, as and when the money is payable, the money otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Act.

Garnishment of loans or advances Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days a bank, credit union, trust company or other similar person (in this section referred to as an “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor that is indebted to the institution and that has granted security in respect of the indebtedness, or a person, other than an institution, will loan or advance money to, or make a payment on behalf of, a debtor that the Minister knows or suspects is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or if that person is a corporation, is not dealing at arm’s length with that person, the Minister may, by notice in writing, require the institution or person, as the case may be, to pay in whole or in part to the Receiver General on account of the debtor’s liability under this Act the money that would otherwise be so loaned, advanced or paid. Effect of receipt A receipt issued by the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment. Effect of requirement If the Minister has, under this section, required a person to pay to the Receiver General on account of the liability under this Act of a debtor money otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied and operates to require payments to the Receiver General out of each such payment of any amount that is stipulated by the Minister in a notice in writing. Every person that fails to comply with a requirement under subsection (1) or (4) is liable to pay to Her Majesty in right of Canada an amount equal to the amount that the person was required under that subsection to pay to the Receiver General. Every institution or person that fails to comply with a requirement under subsection (2) with respect to money to be loaned, advanced or paid is liable to pay to Her Majesty in right of Canada an amount equal to the lesser of the total of money so loaned, advanced or paid, and the amount that the institution or person was required under that subsection to pay to the Receiver General. The Minister may assess any person for any amount payable under this section by the person to the Receiver General and, if the Minister sends a notice of assessment, sections 72 and 92 to 106 apply with any modifications that the circumstances require. Time limit An assessment of an amount payable under this section by a person to the Receiver General is not to be made more than four years after the notice from the Minister requiring the payment was received by the person. Effect of payment as required If an amount that would otherwise have been advanced, loaned or paid to or on behalf of a debtor is paid by a person to the Receiver General in accordance with a notice from the Minister issued under this section or with an assessment under subsection (7), the person is deemed for all purposes to have advanced, loaned or paid the amount to or on behalf of the debtor. Recovery by deduction or set-off If a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada. Acquisition of debtor’s property For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Act, the Minister may purchase or otherwise acquire any interest in, or for civil law any right in, the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest or right so acquired in any manner that the Minister considers reasonable. Money seized from debtor If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person that is liable to pay any amount under this Act (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act. Receipt issued by Minister A receipt issued by the Minister for money turned over as required under this section is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount so turned over. If a person fails to pay an amount as required under this Act, the Minister may in writing give 30 days notice to the person, addressed to their latest known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized. Disposition Things that have been seized under subsection (1) must be kept for 10 days at the expense and risk of the owner. If the owner does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner the Minister considers appropriate in the circumstances. Proceeds of disposition Any surplus resulting from a disposition, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the things seized. Exemptions from seizure Any thing of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section. Person leaving Canada or defaulting 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 confirmed delivery service addressed to their latest known address, demand payment of any amount for which the person is liable under this Act or would be so liable if the time for payment had arrived, and the amount must be paid without delay despite any other provision of this Act. If a person fails to pay an amount required under subsection (1), the Minister may direct that things of the person be seized, and subsections 146(2) to (4) apply, with any modifications that the circumstances require. assessed period of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means 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 in any other case, the particular reporting period. (période visée) assessment date, in respect of an authorization under subsection (2), means the day immediately before the hearing date. (date de cotisation) 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) Authorization to assess and take collection action Despite section 139, 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 must, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to, without delay, assess the net tax for the assessed period, determined in accordance with subsection (3); and take any of the actions described in sections 141 to 146 in respect of that amount. Effect of authorization For the purposes of this Act, if an authorization is granted under subsection (2) in respect of an application relating to a particular reporting period of a person, if the hearing date is before the last day of the particular reporting period, the following periods are each deemed to be a separate reporting period of the person: the assessed period, and the period beginning on the hearing date and ending on the last day of the particular reporting period; the day on or before which the person is required to file a return under section 55 for the assessed period is deemed to be the hearing date; 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 filed under section 55 for the period all amounts, each of which is an amount that the person would be entitled on that day to claim as a rebate under Subdivision A of Division 4 of Part 1 or a negative amount that is required to be added in determining the net tax for the period; the net tax for the assessed period is deemed to have become due to the Receiver General on the hearing date; 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 a rebate under Subdivision A of Division 4 of Part 1 or a negative amount that is required to be added in determining the net tax for the period, the person is deemed to have claimed the amount in a return filed under section 55 for the assessed period; and sections 82, 107, 116, 117 and 119 apply as if the net tax for the assessed period were not required to be paid, and the return for that period were not required to be filed, until the last day of the period described in subsection (9). Affidavits 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. Service of authorization and notice of assessment An authorization granted under subsection (2) in respect of a person must 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 must be served on the person together with the authorization. How service effected For the purpose of subsection (5), service on a person must be effected by personal service on the person or service in accordance with the directions of a judge. Application to judge for direction 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. Review of authorization 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. Limitation period for review application An application by a person under subsection (8) to review an authorization must be made within 30 days after the day on which the authorization was served on the person in accordance with this section; or within any further time that a judge may allow, on being satisfied that the application was made as soon as practicable. Hearing in camera 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. Disposition of application On an application under subsection (8), the judge must determine the question summarily and may confirm, vary or set aside the authorization and make any other order that the judge considers appropriate. Effect of setting aside authorization 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. Directions 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 any direction with regard to the course to be followed that, in the opinion of the judge, is appropriate. No appeal from review order No appeal lies from an order of a judge made under subsection (11). Compliance by unincorporated bodies If any amount is required to be paid or any other thing is required to be done by or under this Act by a person (in this section referred to as the “body”) that is not an individual, estate or succession of a deceased individual, partnership, corporation, trust or joint venture, it is the joint and several, or solidary, liability and responsibility of every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body, if there are no officers of the body referred to in paragraph (a), every member of any committee having management of the affairs of the body, and if there are no officers of the body referred to in paragraph (a) and no committee referred to in paragraph (b), every member of the body, to pay that amount or to comply with the requirement, and if the amount is paid or the requirement is fulfilled by an officer of the body referred to in paragraph (a), a member of a committee referred to in paragraph (b) or a member of the body, it is considered as compliance with the requirement. The Minister may assess any person for any amount for which the person is liable under this section and, if the Minister sends a notice of assessment, sections 72 and 92 to 106 are applicable, with any modifications that the circumstances require. An assessment of a person under subsection (2) must not include any amount that the body was liable to pay before the day the person became jointly and severally, or solidarily, liable; include any amount that the body became liable to pay after the day the person ceased to be jointly and severally, or solidarily, liable; or be made more than two years after the day on which the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any obligation imposed on the body by or under this Act or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body. Definition of transaction In this section, transaction has the meaning assigned by subsection 68(1). Tax liability — transfers not at arm’s length If at any time a person transfers property, either directly or indirectly, by means of a trust or by any other means, to the transferor’s spouse or common-law partner or an individual that has since become the transferor’s spouse or common-law partner, an individual that was under 18 years of age, or another person with whom the transferor was not dealing at arm’s length, the transferee and transferor are jointly and severally, or solidarily, liable to pay under this Act an amount equal to the lesser of is the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and is the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the Excise Tax Act, paragraph 97.44(1)(b) of the Customs Act, subsection 160(2) of the Income Tax Act, subsection 297(3) of the Excise Act, 2001, subsection 161(3) of the Greenhouse Gas Pollution Pricing Act or subsection 80(3) of the Underused Housing Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and the total of all amounts each of which is an amount that the transferor is liable to pay under this Act for the reporting period of the transferor that includes that time or any preceding reporting period of the transferor, or interest or penalty for which the transferor is liable as of that time, but nothing in this subsection limits the liability of the transferor under this Act. Fair market value of undivided interest For the purpose of this section, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (6), deemed to be equal to the same proportion of the fair market value of that property at that time. The Minister may at any time assess a transferee in respect of any amount payable by reason of this section, and the provisions of sections 72 and 92 to 106 apply, with any modifications that the circumstances require. Rules applicable If a transferor and transferee have, by reason of subsection (2), become jointly and severally, or solidarily, liable in respect of part or all of the liability of the transferor under this Act, the following rules apply: a payment by the transferee on account of the transferee’s liability must, to the extent of the payment, discharge their liability; and a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (2), made jointly and severally, or solidarily, liable. Transfers to spouse or common-law partner Despite subsection (2), if at any time an individual transfers property to the individual’s spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the individual and the individual’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership as defined in subsection 248(1) of the Income Tax Act, for the purposes of paragraph (2)(d), the fair market value at that time of the property so transferred is deemed to be nil, but nothing in this subsection limits the liability of the individual under this Act. Anti-avoidance rules For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply: the transferor is deemed to not be dealing at arm’s length with the transferee at the time of the transfer of the property if the transferor and the transferee do not deal at arm’s length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable under this Act; an amount that the transferor is liable to pay under this Act (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (4) in respect of that amount) is deemed to have become payable in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future charge debt by the transferor or transferee; and the amount determined for A in paragraph (2)(d) is deemed to be the greater of the amount otherwise determined for A in paragraph (2)(d) without reference to this paragraph, and is the fair market value of the property at the time of the transfer, and is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period) provided that the consideration is held by the transferor at that time. If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that is a partnership, the notice or document may be addressed to the name of the partnership; is a joint venture, the notice or document may be addressed to the name of the joint venture; is a union, the notice or document may be addressed to the name of the union; is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business. Personal service If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is if the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; if the person is a joint venture, served personally on one of the participants in, or operators of, the joint venture or left with an adult person employed at the place of business of the joint venture; or left with an adult person employed at the place of business of the person. Timing of receipt For the purposes of this Act and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent. Timing of payment A person that is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General. Proof of service If, under this Act, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that the officer has knowledge of the facts in the particular case; the request, notice or demand was sent by confirmed delivery service on a specified day to a specified person and address; and the officer identifies as exhibits attached to the affidavit a true copy of the request, notice or demand and if the request, notice, or demand was sent by registered or certified mail, the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate, and in any other case, the record that the document has been sent or a true copy of the relevant portion of the record. Proof of personal service If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that the request, notice or demand was served personally on a named day on the person to whom it was directed; and the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand. Proof of electronic delivery If, under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that the notice was sent electronically to the person on a named day; and the officer identifies as exhibits attached to the affidavit copies of an electronic message confirming that the notice has been sent to the person, and the notice. Proof — failure to comply If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination and search of the records, the officer has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate. Proof — time of compliance If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination of the records, the officer has found that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day. Proof of documents An affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document. An affidavit of an officer of the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person, is evidence of the nature and contents of the document. Proof of no appeal An affidavit of an officer of the Canada Revenue Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Canada Revenue Agency or the Canada Border Services Agency, as the case may be, and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act and that, after a careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit. Presumption If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency or the Canada Border Services Agency, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn. Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister of Public Safety and Emergency Preparedness, the President of the Canada Border Services Agency or an officer authorized to exercise the powers or perform the duties of that Minister under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called into question by that Minister or a person acting for that Minister or for Her Majesty in right of Canada. Mailing or sending date For the purposes of this Act, if a notice or demand that the Minister is required or authorized under this Act to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, is presumed to be the date of the notice or demand. Date electronic notice sent For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number of a person, is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister. Date electronic notice sent — business account For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail. Date assessment made If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day of sending of the notice of assessment. Proof of return In a prosecution for an offence under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person. Proof of return — printouts For the purposes of this Act, a document presented by the Minister purporting to be a printout of the information in respect of a person received under section 74 by the Minister is to be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person under that section. Proof of return — production of returns, etc. In a proceeding under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person. Evidence In a prosecution for an offence under this Act, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit. Regulations The Governor in Council may make regulations prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation; requiring any person to provide any information, including the person’s name, address and registration number, to any class of persons required to make a return containing that information; requiring any person to provide the Minister with the person’s Social Insurance Number; requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act; distinguishing among any class of persons, property or activities; and generally to carry out the purposes and provisions of this Act. Amendments to schedule The Governor in Council may, by regulation, amend the schedule including by adding, deleting, varying or replacing any item in the schedule or by replacing the schedule. Effect A regulation made under this Act is to have effect from the date it is published in the Canada Gazette or at such time thereafter as may be specified in the regulation, unless the regulation provides otherwise and has a non-tightening effect only; corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act; is consequential on an amendment to this Act that is applicable before the date the regulation is published in the Canada Gazette; or gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (c) apply, have effect before the date that the announcement was made. Positive or negative amount — regulations For greater certainty, in prescribing an amount under subsection 154(1), the Governor in Council may prescribe a positive or negative amount; and in prescribing a manner of determining an amount under subsection 154(1), the Governor in Council may prescribe a manner that could result in a positive or negative amount. Incorporation by reference — limitation removed The limitation set out in paragraph 18.1(2)(a) of the Statutory Instruments Act, to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act. Certificates and registrations not statutory instruments For greater certainty, any registration or certificate issued under this Act is not a statutory instrument for the purposes of the Statutory Instruments Act. Attawapiskat First Nation Bearskin Lake First Nation Cat Lake First Nation Deer Lake First Nation Eabametoong First Nation Fort Albany First Nation Fort Severn First Nation Kasabonika Lake First Nation Kashechewan First Nation Keewaywin First Nation Kingfisher First Nation Kitchenuhmaykoosib Inninuwug First Nation (Big Trout Lake First Nation) Marten Falls First Nation Muskrat Dam Lake First Nation Neskantaga First Nation Nibinamik First Nation (Summer Beaver Band) North Caribou Lake First Nation (Round Lake First Nation) North Spirit Lake First Nation Peawanuck Pikangikum First Nation Poplar Hill First Nation Sachigo Lake First Nation Sandy Lake First Nation Slate Falls First Nation Wapekeka First Nation Webequie First Nation Wunnumin Lake First Nation Akulivik Aupaluk Chevery Chisasibi Eastmain River Îles-de-la-Madeleine Inukjuak Ivujivik Kangiqsualujjuaq Kangiqsujuaq Kangirsuk Kuujjuaq Kuujjuarapik La Romaine La Tabatière Port-Menier Puvirnituq Quaqtaq Saint-Augustin Salluit Schefferville Tasiujaq Tête-à-La-Baleine Umiujaq Waskaganish Wemindji Berens River Brochet Churchill Cross Lake Elk Island God’s Lake Narrows God’s River Island Lake Lac Brochet Little Grand Rapids Norway House Oxford House Pauingassi Poplar River First Nation Pukatawagan Red Sucker Lake Shamattawa South Indian Lake St. Theresa Point Tadoule Lake York Factory First Nation Ahousaht Alert Bay Bella Bella Bella Coola Dawson’s Landing Dease Lake Echo Bay Ehattesaht Fort Nelson Fort Ware Hartley Bay Hot Springs Cove Iskut Kingcome Village Kitasoo Kitkatla Klemtu Kyuquot Masset Minstrel Island Ocean Falls Oona River Port Simpson (Lax Kw’Alaams) Sandspit Sullivan Bay Telegraph Creek Tsay Keh Uclucje/Ucluelet Wuikinuxv Village Yuquot Camsell Portage Fond-du-Lac Stony Rapids Uranium City Wollaston Lake Chipewyan Lake Fort Chipewyan Fox Lake Black Tickle Hopedale Makkovik Nain Natuashish Postville Rigolet Williams Harbour Beaver Creek Burwash Landing Carcross Carmacks Dawson Eagle Plains Faro Fort Selkirk Keno Mayo Old Crow Pelly Crossing Ross River Watson Lake Whitehorse Aklavik Colville Lake Deline Fort Good Hope Fort McPherson Fort Simpson Fort Smith Gamèti Hay River Inuvik Lutselk’e Nahanni Butte Norman Wells Paulatuk Sachs Harbour Sambaa K’e Tuktoyaktuk Tulita Ulukhaktok Wekweeti Whatì Wrigley Arctic Bay Arviat Baker Lake Cambridge Bay Chesterfield Inlet Clyde River Coral Harbour Gjoa Haven Grise Fiord Hall Beach (Sanirajak) Igloolik Iqaluit Kimmirut Kinngait Kugaaruk Kuglutuk Naujaat Pangnirtung Pond Inlet Qikiqtarjuaq Rankin Inlet Resolute Sanikiluaq Taloyoak Whale Cove Despite subsection (2), the provisions of the Select Luxury Items Tax Act, as enacted by subsection (1), that set out the tax on subject aircraft come into force on a day or days to be fixed by order of the Governor in Council, which day or days may not be fixed before September 1, 2022. In applying subsection (2), the following rules apply: if a vendor sells a subject item to a purchaser, within the meaning of section 7 of the Select Luxury Items Tax Act, as enacted by subsection (1), and an agreement between the purchaser and the vendor for the sale of the subject item is entered into before September 2022, sections 18 and 29 of that Act, as enacted by subsection (1), apply in respect of the sale if the sale is completed, within the meaning of that section 7, on or after September 1, 2022 unless the purchaser entered into the agreement in writing before 2022 in the course of the vendor’s business of offering for sale that type of subject item; section 20 of that Act, as enacted by subsection (1), applies in respect of a subject item if the subject item is imported on or after September 1, 2022 unless the importer entered into an agreement in writing before 2022 with a vendor for the sale of the subject item in the course of the vendor’s business of offering for sale that type of subject item; section 23 of that Act, as enacted by subsection (1), applies to a subject vehicle that is registered with the Government of Canada or a province, within the meaning of subsection 12(1) of that Act, as enacted by subsection (1), on or after September 1, 2022; sections 24 and 25 of that Act, as enacted by subsection (1), apply to a subject item in respect of which the right to use the subject item is provided by an owner of the subject item to another person if the other person first has the right to use the subject item on or after September 1, 2022; section 26 of that Act, as enacted by subsection (1), applies to a subject item that is used in Canada at a particular time on or after September 1, 2022 unless a person entered into an agreement in writing before 2022 with a vendor for the sale of the subject item in the course of the vendor’s business of offering for sale that type of subject item and the person is an owner of the subject item at the particular time; section 27 of that Act, as enacted by subsection (1), applies to a subject item if a person that is an owner of the subject item ceases to be a registered vendor in respect of that type of subject item on or after September 1, 2022; section 28 of that Act, as enacted by subsection (1), applies to a subject item if a person that is an owner of the subject item ceases to be a qualifying aircraft user on or after September 1, 2022; and section 30 of that Act, as enacted by subsection (1), applies to a subject item if tax under any of sections 20 and 23 to 28 of that Act, as enacted by subsection (1), became payable in respect of the subject item on or after September 1, 2022. Subsection 55(3.1) of the Act, as enacted by subsection (1), is repealed.