Order Respecting Time Limits Under the Excise Tax Act (COVID-19)

The Minister of National Revenue, pursuant to subsections 7(1) and (5) of the Time Limits and Other Periods Act (COVID-19)Footnote 1, makes the annexed Order Respecting Time Limits Under the Excise Tax Act (COVID-19).

Ottawa, August 31, 2020
Diane Lebouthillier
Minister of National Revenue

Interpretation

Definition of Act

1 In this Order, Act means the Excise Tax Act.

Extension

Extension – six months

2 (1) Subject to subsection (2), the following time limits are extended by six months or until December 31, 2020 if that day is before the end of those six months:

  1. (a) the time limit of four years set out in paragraph 298(1)(a) of the Act;
  2. (b) the time limit of four years set out in paragraph 298(1)(a.1) of the Act;
  3. (c) the time limit of four years set out in paragraph 298(1)(b) of the Act;
  4. (d) the time limit of four years set out in paragraph 298(1)(c) of the Act;
  5. (e) the time limit of seven years set out in subparagraph 298(1)(d)(i) of the Act;
  6. (f) the time limit of four years set out in subparagraph 298(1)(d)(ii) of the Act;
  7. (g) the time limit of four years set out in paragraph 298(1)(d.1) of the Act;
  8. (h) the time limit of four years set out in paragraph 298(1)(e) of the Act;
  9. (i) the time limit of four years set out in paragraph 298(1)(f) of the Act;
  10. (j) the time limit of four years set out in subsection 298(2) of the Act;
  11. (k) the time limit of one year set out in paragraph 303(7)(a) of the Act; and
  12. (l) the time limit of one year set out in paragraph 304(5)(a) of the Act.

Application

(2) The extension applies in each of the following circumstances:

  1. (a) with respect to paragraphs (1)(a) to (j), if the time limit would otherwise expire during the period beginning on May 20, 2020 and ending on December 30, 2020;
  2. (b) with respect to paragraphs (1)(k) and (l), if the time limit would otherwise expire during the period beginning on March 13, 2020 and ending on December 30, 2020.

Coming into Force

March 13, 2020

3 This Order is deemed to have come into force on March 13, 2020.

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