Archived - Legislative Proposals, Draft Regulations and Explanatory Notes Relating to the Excise Tax Act

Archived information

Archived information is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

Published by
The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance

January 2007


Notice to the reader:

The text in this document is an exact copy of the text found in the PDF version. However, the software used to produce this version cannot fully reproduce the underlining and sidebar features found in the other formats.

PDF Version - [239 KB]

To access a Portable Document Format (PDF) file you must have a PDF reader installed. If you do not already have such a reader, there are numerous PDF readers available for free download or for purchase on the Internet.


Table of Contents


Clause in Legislation

Section of the Act

Topic


Legislative Proposals Relating to the Excise Tax Act

1

141.01

Method of Determining Extent of Use, etc.

2

141.02

Input Tax Credit Allocation Methods for Financial Institutions

3

185

Financial Services - Input Tax Credits

4

217.1

Imported Supplies of Financial Institutions

5

218.01

Imposition of Goods and Services Tax

6

218.1

Tax in Participating Province

7

218.2 & 218.3

When Tax Payable

8

219

Filing of Returns and Payment of Tax

9

220

Dealings Between Permanent Establishments

10

225.2

Adjustment to Net Tax

11

301

Notice of Objection

12

306.1

Limitation on Appeals to the Tax Court


Draft Input Tax Credit Allocation Methods (GST/HST) Regulations


Explanatory Notes