Excise Tax Act ( R.S.C. , 1985, c. E-15)

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 tax debtor’s liability under this Part the moneys that would otherwise be so loaned, advanced or paid, and any moneys so paid to the Receiver General are deemed to have been loaned, advanced or paid, as the case may be, to the tax debtor.

• (a) to a tax debtor, or
• (b) to a secured creditor who has a right to receive the payment that, but for a security interest in favour of the secured creditor, would be payable to the tax debtor,

the Minister may, by notice in writing, require the particular person to pay without delay, if the moneys are payable immediately, and in any other case as and when the moneys become payable, the moneys otherwise payable to the tax debtor or the secured creditor in whole or in part to the Receiver General on account of the tax debtor’s liability under this Part, and on receipt of that notice by the particular person, the amount of those moneys that is so required to be paid to the Receiver General shall, despite any security interest in those moneys, become the property of Her Majesty in right of Canada to the extent of that liability as assessed by the Minister and shall be paid to the Receiver General in priority to any such security interest.

• (a) the aggregate of moneys so loaned, advanced or paid, and
• (b) the amount that the institution or person was required under that subsection to pay to the Receiver General.

• [NOTE: Application provisions are not included in the consolidated text
• see relevant amending Acts and regulations.]
• 1990, c. 45, s. 12
• 1992, c. 27, s. 90
• 1993, c. 27, s. 133
• 2000, c. 30, s. 95

Marginal note: Recovery by deduction or set-off

318 Where a person is indebted to Her Majesty in right of Canada under this Part, the Minister may require the retention by way of deduction or set-off of such amount as the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada.

• [NOTE: Application provisions are not included in the consolidated text
• see relevant amending Acts and regulations.]
• 1990, c. 45, s. 12

Marginal note: Acquisition of debtor’s property

319 For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Part, the Minister may purchase or otherwise acquire any interest 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 so acquired in such manner as the Minister considers reasonable.

• [NOTE: Application provisions are not included in the consolidated text
• see relevant amending Acts and regulations.]
• 1990, c. 45, s. 12

Marginal note: Moneys seized from tax debtor

• 320 (1) If the Minister has knowledge or suspects that a particular person is holding moneys that were seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person who is liable to make a payment under this Part (in this section referred to as the “tax debtor”) and that are restorable to the tax debtor, the Minister may, in writing, require the particular person to turn over the moneys otherwise restorable to the tax debtor, in whole or in part, to the Receiver General on account of the tax debtor’s liability under this Part.
• Marginal note: Receipt of Minister (2) A receipt issued by the Minister for moneys turned over as required under this section is a good and sufficient discharge of the requirement to restore the moneys to the tax debtor to the extent of the amount so turned over.

• [NOTE: Application provisions are not included in the consolidated text
• see relevant amending Acts and regulations.]
• 1990, c. 45, s. 12
• 2000, c. 30, s. 96

Marginal note: Seizure of chattels

• 321 (1) Where a person fails to pay an amount as required under this Part, the Minister may give thirty days notice to the person by registered or certified mail addressed to the person’s latest known address of the Minister’s intention to direct that the person’s goods and chattels be seized and sold, and, if the person fails to make the payment before the expiration of the thirty days, the Minister may issue a certificate of the failure and direct that the person’s goods and chattels be seized.
• Marginal note: Idem (2) Property seized under this section shall be kept for ten days at the expense and risk of the owner and, if the owner does not pay the amount due together with all expenses within the ten days, the property seized shall be sold by public auction.
• Marginal note: Idem (3) Except in the case of perishable goods, notice of a sale referred to in subsection (2) setting out the time and place thereof, together with a general description of the property to be sold shall, a reasonable time before the goods are sold, be published at least once in one or more newspapers of general local circulation.
• Marginal note: Idem (4) Any surplus resulting from a sale referred to in subsection (2), after deduction of the amount owing and all expenses, shall be paid or returned to the owner of the property seized.
• Marginal note: Idem (5) Such goods and chattels of any person in default as would be exempt from seizure under a writ of execution issued out of a superior court of the province in which the seizure is made are exempt from seizure under this section.

• [NOTE: Application provisions are not included in the consolidated text
• see relevant amending Acts and regulations.]
• 1990, c. 45, s. 12

Marginal note: Person leaving Canada

• 322 (1) 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 registered mail addressed to the person’s latest known address, demand payment of any amount for which the person is liable under this Part or would be so liable if the time for payment of the amount had arrived, and that amount shall be paid without delay despite any other provision of this Part.
• Marginal note: Failure to satisfy demand (2) If a person fails to pay an amount as required under subsection (1), the Minister may direct that goods and chattels of the person be seized, and subsections 321(2) to (5) apply with any modifications that the circumstances require.

• [NOTE: Application provisions are not included in the consolidated text
• see relevant amending Acts and regulations.]
• 1990, c. 45, s. 12
• 2000, c. 30, s. 97

Marginal note: Definitions

• 322.1 (1) The definitions in this subsection apply in this section. of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means
  • (a) 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
  • (b) in any other case, the particular reporting period. ( période visée )

  , in respect of an authorization under subsection (2), means the day immediately before the hearing date. ( date de cotisation )

  , in respect of an authorization under subsection (2), means the day on which a judge hears the application for the authorization. ( date d’audience )

  means a judge of a superior court of a province or a judge of the Federal Court. ( juge )

  • (a) assess the net tax for the assessed period, determined in accordance with subsection (3); and
  • (b) take any of the actions described in sections 316 to 321 in respect of that amount.
  • (a) if the hearing date is before the last day of the particular period,
    • (i) the following periods are each deemed to be a separate reporting period of the person:
      • (A) the assessed period, and
      • (B) the period beginning on the hearing date and ending
        • (I) where the particular period is a fiscal year, on the last day of the fiscal quarter of the person that includes the hearing date, and
        • (II) in any other case, on the last day of the particular period, and
        • (A) the person is deemed to have made an election under section 247 to have reporting periods that are fiscal quarters of the person that takes effect at the beginning of the first fiscal quarter of the person beginning after the hearing date, and
        • (B) section 237 applies in respect of the assessed period as if that period were a reporting period determined under subsection 248(3);
        • (a) within 30 days after the day on which the authorization was served on the person in accordance with this section; or
        • (b) within such further time as a judge may allow, on being satisfied that the application was made as soon as practicable.
        • [NOTE: Application provisions are not included in the consolidated text
        • see relevant amending Acts and regulations.]
        • 2000, c. 14, s. 36
        • 2006, c. 4, s. 158