Excise Tax Act — E-15 273.1
Definitions 273.1 (1) The definitions in this subsection apply in this section. added property that is in the possession of a person means tangible personal property (other than property that serves as evidence of the payment of postage) or software that the person incorporates into, attaches to, combines or assembles with, or uses to pack, other property that is not property of the person held otherwise than for sale by the person. ( bien d’appoint ) base value of property that a particular person imports or obtains physical possession of in Canada from another person means (a) if the particular person imports the property, the value that is or would be, but for subsection 215(2), deemed under subsection 215(1) to be the value of the property for the purposes of Division III; and (b) in any other case, the fair market value of the property at the time the particular person obtains physical possession of it in Canada. ( valeur de base ) basic service means any of the following services performed at any time in respect of goods, to the extent that, if the goods were held in a bonded warehouse at that time, it would be feasible, given the stage of processing of the goods at that time, to perform that service in the bonded warehouse and it would be permissible to do so according to the Customs Bonded Warehouses Regulations : (a) disassembling or reassembling, if the goods have been assembled or disassembled for packing, handling or transportation purposes; (b) displaying; (c) inspecting; (d) labelling; (e) packing; (f) removing, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods; (g) storing; (h) testing; or (i) any of the following that do not materially alter the characteristics of the goods: (i) cleaning, (ii) complying with any applicable law of Canada or of a province, (iii) diluting, (iv) normal maintenance and servicing, (v) preserving, (vi) separating defective goods from prime quality goods, (vii) sorting or grading, and (viii) trimming, filing, slitting or cutting. ( service de base ) bonded warehouse has the meaning assigned by subsection 2(1) of the Customs Act . ( entrepôt de stockage ) customer’s good , in respect of a particular person, means tangible personal property of another person that the particular person imports, or obtains physical possession of in Canada, for the purpose of supplying a service or added property in respect of the tangible personal property. ( produit de client ) domestic inventory of a person means tangible personal property that the person acquires in Canada, or acquires outside Canada and imports, for the purpose of selling the property separately for consideration in the ordinary course of a business carried on by the person. ( stocks intérieurs ) export revenue of a particular person for a fiscal year means the total of all amounts each of which is consideration, included in determining the specified total revenue of the person for the year, for (a) a supply by way of sale of an item of domestic inventory of the person that is made outside Canada or included in Part V of Schedule VI (other than sections 2.1, 3, 11, 14 and 15.1 of that Part); (b) a supply by way of sale of added property acquired by the person for the purpose of processing in Canada particular property where the particular property, or all the products resulting from that processing, as the case may be, are exported, after that processing is complete, without being consumed, used, transformed or further processed, manufactured or produced in Canada by another person except to the extent reasonably necessary or incidental to the transportation of the particular property or those products; or (c) a supply of a service of processing, storing or distributing tangible personal property of another person if the property, or all the products resulting from that processing, as the case may be, are exported, afte