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 Jim Flaherty, P.C., M.P.
Minister of Finance

September 2009

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 - [1.63 MB]

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.

Related Documents:

Table of Contents 

Clause in
Section of the
Act Amended

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
3 172.1 Pension Plans
4 185 Financial Services – Input Tax Credits
5 217 Imported Supplies of Financial Institutions
6 217.1 & 217.2 Imported Supplies of Financial Institutions
7 218.01 Imposition of Goods and Services Tax
8 218.1 Tax in Participating Province
9 218.2 & 218.3 When Tax Payable
10 219 Filing of Returns and Payment of Tax
11 220 Dealings Between Permanent Establishments
12 220.05 Pension Entities
13 220.08 Pension Entities
14 225.2 Adjustment to Net Tax
15 232.01 & 232.02 Tax Adjustment Notes
16 238 Filing of Returns
17 261.01 Pension Plan Rebate
18 273.2 Information Return for Financial Institutions
19 281 Effect of Extension
20 284.1 Failure to Provide Information on an Information Return
21 298 Period for Assessment
22 301 Notice of Objection
23 306.1 Limitation on Appeals to the Tax Court

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

Explanatory Notes