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

Table of Contents

Related Information

• Related Provisions

Regulations made under this Act

• Agriculture and Fishing Property (GST/HST) Regulations (SOR/91-39)
• Air Transportation Tax Order, 1995 (SOR/95-206)
• Air Transportation Tax Regulations, 1992 (SOR/93-294)
• Amalgamations and Windings-Up Continuation (GST/HST) Regulations (SOR/91-33)
• Artists’ Representatives (GST/HST) Regulations (SOR/91-25)
• Automobile Operating Expense Benefit (GST/HST) Regulations (SOR/99-176)
• British Columbia HST Regulations (SOR/2011-121)
• Canadian Manufactured Goods Exported Drawback Regulations (SOR/78-373)
• Closely Related Corporations (GST/HST) Regulations (SOR/91-21)
• Credit for Provincial Relief (HST) Regulations (SOR/2011-57)
• Credit Note and Debit Note Information (GST/HST) Regulations (SOR/91-44)
• Deduction for Provincial Rebate (GST/HST) Regulations (SOR/2001-65)
• Disclosure of Tax (GST/HST) Regulations (SOR/91-38)
• Electronic Filing and Provision of Information (GST/HST) Regulations (SOR/2010-150)
• Energy Conservation Equipment Exemption Regulations (C.R.C., c. 590)
• Equivalent Courses (GST/HST) Regulations (SOR/91-27)
• Excise Tax Indexing Ratio Regulations (SOR/83-681)
• Federal Book Rebate (GST/HST) Regulations (SOR/98-351)
• Federal Sales Tax Inventory Rebate Regulations (SOR/91-52)
• Federal Sales Tax New Housing Rebate Regulations (SOR/91-53)
• Financial Services and Financial Institutions (GST/HST) Regulations (SOR/91-26)
• Formula Refunds Regulations (C.R.C., c. 591)
• Games of Chance (GST/HST) Regulations (SOR/91-28)
• Gasoline Excise Tax Regulations (SOR/2000-253)
• General Excise and Sales Tax Regulations (C.R.C., c. 594)
• Goods for Ships and Aircraft (Excise) Drawback Regulations (SOR/86-948)
• Goods Imported and Exported Drawback Regulations (C.R.C., c. 489)
• Health Care Services (GST/HST) Regulations (SOR/91-23)
• Industrial Product Price Indices Adjustment Regulations (SOR/90-672)
• Input Tax Credit Information (GST/HST) Regulations (SOR/91-45)
• Interest Rates (Excise Tax Act) Regulations (SOR/2006-230)
• Joint Venture (GST/HST) Regulations (SOR/91-36)
• Mail and Courier Imports (GST/HST) Regulations (SOR/91-32)
• Natural Gas and Gas Liquids Tax Regulations (SOR/82-359)
• New Harmonized Value-added Tax System Regulations (SOR/2010-117)
• New Harmonized Value-added Tax System Regulations, No. 2 (SOR/2010-151)
• New Motor Vehicles Exported Drawback Regulations (SOR/82-710)
• Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31)
• Nova Scotia HST Regulations, 2010 (SOR/2010-99)
• Offset of Taxes (GST/HST) Regulations (SOR/91-49)
• Property Supplied by Auction (GST/HST) Regulations (SOR/2001-66)
• Public Service Body Rebate (GST/HST) Regulations (SOR/91-37)
• Publications Supplied by a Registrant (GST/HST) Regulations (SOR/91-43)
• Returnable Beverage Container (GST/HST) Regulations (SOR/2008-48)
• School Cafeteria Food and Beverages (GST/HST) Regulations (SOR/91-29)
• Security Interest (GST/HST) Regulations (SOR/2011-55)
• Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations (SOR/2001-171)
• Ships’ Stores Regulations (SOR/96-40)
• Small Manufacturers or Producers Exemption Regulations (SOR/82-498)
• Small Manufacturers Production Equipment Exemption Regulations (SOR/82-572)
• Social Insurance Number Disclosure Regulations (SOR/91-41)
• Specified Crown Agents (GST/HST) Regulations (SOR/99-175)
• Specified Tangible Personal Property (GST/HST) Regulations (SOR/91-20)
• Streamlined Accounting (GST/HST) Regulations (SOR/91-51)
• Taxes, Duties and Fees (GST/HST) Regulations (SOR/91-34)
• Telecommunication Programming Services Tax Regulations (SOR/86-895)
• Value of Imported Goods (GST/HST) Regulations (SOR/91-30)

Repealed regulations made under this Act

• Interest Rate (Excise Tax Act) Regulations [Repealed] (SOR/91-19)
• Medical Devices (GST) Regulations [Repealed] (SOR/91-24)
• Non-resident Rebate (GST) Regulations [Repealed] (SOR/91-42)
• Place of Supply (GST/HST) Regulations [Repealed] (SOR/2001-170)