Excise Tax Act (Canada)
E263977
The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Excise Tax Act (Canada) canonical | 4 |
| Excise Tax Act | 2 |
| Goods and Services Tax (Canada) | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T2412072 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Excise Tax Act (Canada) Context triple: [GST (Canada), legalBasis, Excise Tax Act (Canada)]
-
A.
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
-
B.
Subtitle D – Miscellaneous Excise Taxes
Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
-
C.
Financial Administration Act of Canada
The Financial Administration Act of Canada is a key federal statute that governs the financial management, control, and accountability of public funds and Crown corporations within the Canadian government.
-
D.
Revenue Act of 1932
The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
-
E.
Common Customs Tariff
The Common Customs Tariff is the unified schedule of import duties applied by all European Union member states to goods entering the EU from non-EU countries.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Excise Tax Act (Canada) Target entity description: The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
-
A.
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes is a section of the U.S. Internal Revenue Code that sets out federal excise tax rules and regulatory provisions for alcohol, tobacco products, and certain related goods.
-
B.
Subtitle D – Miscellaneous Excise Taxes
Subtitle D – Miscellaneous Excise Taxes is a portion of the U.S. Internal Revenue Code that imposes various specialized federal excise taxes on specific goods, services, and activities not covered by other excise tax subtitles.
-
C.
Financial Administration Act of Canada
The Financial Administration Act of Canada is a key federal statute that governs the financial management, control, and accountability of public funds and Crown corporations within the Canadian government.
-
D.
Revenue Act of 1932
The Revenue Act of 1932 was a U.S. federal law enacted during the Great Depression that sharply increased taxes to address mounting budget deficits and stabilize government finances.
-
E.
Common Customs Tariff
The Common Customs Tariff is the unified schedule of import duties applied by all European Union member states to goods entering the EU from non-EU countries.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
Canadian federal statute
ⓘ
tax statute ⓘ |
| abbreviation | ETA ⓘ |
| administeredBy | Canada Revenue Agency ⓘ |
| appliesIn |
all Canadian provinces
ⓘ
all Canadian territories ⓘ |
| appliesTo |
imported taxable supplies
ⓘ
taxable supplies of goods in Canada ⓘ taxable supplies of intangible personal property in Canada ⓘ taxable supplies of services in Canada ⓘ |
| citationStyle | R.S.C., 1985, c. E-15 ⓘ |
| contains |
Part IX – Goods and Services Tax
ⓘ
schedules specifying exempt supplies ⓘ schedules specifying zero-rated supplies ⓘ |
| country | Canada ⓘ |
| defines |
commercial activity
ⓘ
exempt supply ⓘ input tax credit ⓘ registrant ⓘ small supplier ⓘ taxable supplies ⓘ zero-rated supply ⓘ |
| enforcedBy | Canada Revenue Agency ⓘ |
| governs |
GST/HST collection and remittance
ⓘ
GST/HST exempt supplies ⓘ GST/HST input tax credits ⓘ GST/HST place-of-supply rules ⓘ GST/HST rebates and refunds ⓘ GST/HST registration requirements ⓘ GST/HST zero-rated supplies ⓘ GST ⓘ
surface form:
Goods and Services Tax (GST)
Harmonized Sales Tax (HST) ⓘ excise duties on certain goods ⓘ federal value-added tax system in Canada ⓘ special import measures for GST/HST ⓘ |
| jurisdiction | federal jurisdiction of Canada ⓘ |
| language |
English
ⓘ
French ⓘ |
| legalArea |
consumption tax
ⓘ
indirect taxation ⓘ tax law ⓘ |
| legislatedBy | Parliament of Canada ⓘ |
| relatedTo |
Customs Act (Canada)
ⓘ
Excise Act, 2001 (Canada) ⓘ Income Tax Act (Canada) ⓘ |
| shortTitle |
Excise Tax Act (Canada)
self-linksurface differs
ⓘ
surface form:
Excise Tax Act
|
| subjectTo | amendment by Parliament of Canada ⓘ |
| typeOfTaxCreated |
GST
ⓘ
surface form:
Goods and Services Tax (GST)
value-added tax ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Excise Tax Act (Canada) Description of subject: The Excise Tax Act (Canada) is the federal statute that establishes and governs Canada’s Goods and Services Tax (GST) and related value-added tax rules.
Referenced by (8)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
GST (Canada)
this entity surface form:
Excise Tax Act
this entity surface form:
Goods and Services Tax (Canada)
this entity surface form:
Goods and Services Tax (Canada)
this entity surface form:
Excise Tax Act
subject surface form:
Income Tax Act (Canada)