Excise Tax Act — E-15 123
ans the person from whom the officer receives remuneration; ( employeur ) equity security means a share of the capital stock of a corporation or any interest in or right to such a share; ( titre de participation ) excisable goods means beer or malt liquor (within the meaning assigned by section 4 of the Excise Act ) and spirits, wine, tobacco products, cannabis products and vaping products (within the meaning assigned by section 2 of the Excise Act, 2001 ); ( produit soumis à l’accise ) exclusive means (a) in respect of the consumption, use or supply of property or a service by a person that is not a financial institution, all or substantially all of the consumption, use or supply of the property or service, and (b) in respect of the consumption, use or supply of property or a service by a financial institution, all of the consumption, use or supply of the property or service; ( exclusif ) exempt supply means a supply included in Schedule V; ( fourniture exonérée ) export means export from Canada; ( exportation ) fair market value of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 from the consideration for the supply; ( juste valeur marchande ) financial institution , at any time, means a person who is at that time a financial institution under section 149; ( institution financière ) financial instrument means (a) a debt security, (b) an equity security, (b.1) a right (other than a right as a creditor), whether absolute or contingent, conferred by a corporation that does not have capital divided into shares to receive, either immediately or in the future, an amount that can reasonably be regarded as all or any part of the capital, revenue or income of the corporation, (c) an insurance policy, (d) an interest in a partnership, a trust or the estate of a deceased individual, or any right in respect of such an interest, (e) a precious metal, (f) an option or a contract for the future supply of a commodity, where the option or contract is traded on a recognized commodity exchange, (f.1) a virtual payment instrument, (g) a prescribed instrument, (h) a guarantee, an acceptance or an indemnity in respect of anything described in any of paragraphs (a) to (b.1), (d), (e) and (g), or (i) an option or a contract for the future supply of money or anything described in any of paragraphs (a) to (h); ( effet financier ) financial service means (a) the exchange, payment, issue, receipt or transfer of money, whether effected by the exchange of currency, by crediting or debiting accounts or otherwise, (b) the operation or maintenance of a savings, chequing, deposit, loan, charge or other account, (c) the lending or borrowing of a financial instrument, (d) the issue, granting, allotment, acceptance, endorsement, renewal, processing, variation, transfer of ownership or repayment of a financial instrument, (e) the provision, variation, release or receipt of a guarantee, an acceptance or an indemnity in respect of a financial instrument, (f) the payment or receipt of money as dividends (other than patronage dividends), interest, principal, benefits or any similar payment or receipt of money in respect of a financial instrument, (f.1) the payment or receipt of an amount in full or partial satisfaction of a claim arising under an insurance policy, (g) the making of any advance, the granting of any credit or the lending of money, (h) the underwriting of a financial instrument, (i) any service provided pursuant to the terms and conditions of any agreement relating to payments of amounts for which a credit card voucher or charge card voucher has been issued, (j) the service of investigating and recommending the compensation in satisfaction of a claim where (i) the claim is made under a marine insurance policy, or (ii) the claim is made under an insurance policy that is not in the nature of accident and sickness or life insurance and (A) the service is