Telecommunication Programming Services Tax Regulations

The Telecommunication Programming Services Tax Regulations, made under the Excise Tax Act, outline the requirements for registering and paying tax on telecommunication programming services. The regulations define key terms such as "licencelicence" and "tax", and provide for different payment schedules for registered persons.

Registered persons are required to make returns showing the total amount charged for taxable services during a specified period and the amount of tax payable. These returns can be made monthly, quarterly or semi-annually, depending on the individual's circumstances. The Minister has the authority to grant prior written authorization for these alternative payment schedules.

The regulations also specify the form in which returns must be submitted and require that declarations be signed by authorized individuals. All returns are to be sent to the Regional Chief, Excise Collections/Compliance, for the region in which the licence was issued.