GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (d)
(d) after the supply is made and before the recipient exports the property, the property is not further processed, transformed or altered in Canada except to the extent reasonably necessary or incidental to its transportation; and
Excise Tax Act — E-15 (e)
(e) the person maintains evidence satisfactory to the Minister of the exportation of the property by the recipient.
Excise Tax Act — E-15 1.1
1.1 A taxable supply made by way of sale to a recipient (other than a consumer) who is registered under Subdivision D of Division V of Part IX of the Act of tangible personal property (other than property that is an excisable good or is a continuous transmission commodity that is to be transported by or on behalf of the recipient by means of a wire, pipeline or other conduit), where (a) the recipient provides the supplier with an export certificate (within the meaning of section 221.1 of the Act), certifying that an authorization to use the certificate granted to the recipient under that section is in effect at the time the supply is made, and discloses to the supplier the number referred to in subsection 221.1(4) of the Act and the expiry date of the authorization; and (b) if an authorization granted by the Minister to use the certificate is not, in fact, in effect at the time the supply is made or the recipient does not export the property in the circumstances described in paragraphs 1(b) to (d), it is the case that the supplier did not know and could not reasonably be expected to have known, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, that the authorization was not in effect at the time the supply was made or that the recipient would not so export the property.
Excise Tax Act — E-15 (a)
(a) the recipient provides the supplier with an export certificate (within the meaning of section 221.1 of the Act), certifying that an authorization to use the certificate granted to the recipient under that section is in effect at the time the supply is made, and discloses to the supplier the number referred to in subsection 221.1(4) of the Act and the expiry date of the authorization; and
Excise Tax Act — E-15 (b)
(b) if an authorization granted by the Minister to use the certificate is not, in fact, in effect at the time the supply is made or the recipient does not export the property in the circumstances described in paragraphs 1(b) to (d), it is the case that the supplier did not know and could not reasonably be expected to have known, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, that the authorization was not in effect at the time the supply was made or that the recipient would not so export the property.
Excise Tax Act — E-15 1.2
1.2 A taxable supply made by way of sale to a recipient who is registered under Subdivision D of Division V of Part IX of the Act of property (other than property that is an excisable good or is a continuous transmission commodity that is to be transported by or on behalf of the recipient by means of a wire, pipeline or other conduit), where (a) the recipient provides the supplier with an export distribution centre certificate (within the meaning of section 273.1 of the Act), certifying that an authorization to use the certificate granted to the recipient under that section is in effect at the time the supply is made and that the property is being acquired for use or supply as domestic inventory or as added property of the recipient (as those expressions are defined in that section), and discloses to the supplier the number referred to in subsection 273.1(9) of the Act and the expiry date of the authorization; (b) the total amount, included in a single invoice or agreement, of the consideration for that supply and for all other supplies, if any, that are made to the recipient and are otherwise included in this section is at least $1000; and (c) if an authorization granted by the Minister to use the certificate is not, in fact, in effect at the time the supply is made or the recipient is not acquiring the property for use or supply as domestic inventory or as added property (as those expressions are defined in that section) in the course of commercial activities of the recipient, it is the case that, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, the supplier did not know, and could not reasonably be expected to have known, that the authorization was not in effect at the time the supply was made or that the recipient was not acquiring the property for that purpose.
Excise Tax Act — E-15 (a)
(a) the recipient provides the supplier with an export distribution centre certificate (within the meaning of section 273.1 of the Act), certifying that an authorization to use the certificate granted to the recipient under that section is in effect at the time the supply is made and that the property is being acquired for use or supply as domestic inventory or as added property of the recipient (as those expressions are defined in that section), and discloses to the supplier the number referred to in subsection 273.1(9) of the Act and the expiry date of the authorization;
Excise Tax Act — E-15 (b)
(b) the total amount, included in a single invoice or agreement, of the consideration for that supply and for all other supplies, if any, that are made to the recipient and are otherwise included in this section is at least $1000; and
Excise Tax Act — E-15 (c)
(c) if an authorization granted by the Minister to use the certificate is not, in fact, in effect at the time the supply is made or the recipient is not acquiring the property for use or supply as domestic inventory or as added property (as those expressions are defined in that section) in the course of commercial activities of the recipient, it is the case that, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, the supplier did not know, and could not reasonably be expected to have known, that the authorization was not in effect at the time the supply was made or that the recipient was not acquiring the property for that purpose.
Excise Tax Act — E-15 2
2 A supply of property or a service (other than a supply of real property by way of sale) made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made, where the property or service is acquired by the person for consumption, use or supply (a) where the person carries on a business of transporting passengers or property to or from Canada or between places outside Canada by ship, aircraft or railway, in the course of so transporting passengers or property; (b) in the course of operating a ship or aircraft by or on behalf of a government of a country other than Canada; or (c) in the course of operating a ship for the purpose of obtaining scientific data outside Canada or for the laying or repairing of oceanic telegraph cables.
Excise Tax Act — E-15 (a)
(a) where the person carries on a business of transporting passengers or property to or from Canada or between places outside Canada by ship, aircraft or railway, in the course of so transporting passengers or property;
Excise Tax Act — E-15 (b)
(b) in the course of operating a ship or aircraft by or on behalf of a government of a country other than Canada; or
Excise Tax Act — E-15 (c)
(c) in the course of operating a ship for the purpose of obtaining scientific data outside Canada or for the laying or repairing of oceanic telegraph cables.
Excise Tax Act — E-15 2.1
2.1 A supply of fuel made to a person who is registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made, where (a) the person carries on a business of transporting passengers or property to or from Canada or between places outside Canada by ship, aircraft or railway; and (b) the fuel is acquired by the person for use in the course of so transporting passengers or property.
Excise Tax Act — E-15 (a)
(a) the person carries on a business of transporting passengers or property to or from Canada or between places outside Canada by ship, aircraft or railway; and
Excise Tax Act — E-15 (b)
(b) the fuel is acquired by the person for use in the course of so transporting passengers or property.
Excise Tax Act — E-15 2.2
2.2 A supply of an air navigation service (as defined in subsection 2(1) of the Civil Air Navigation Services Commercialization Act ) made to a person who is registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made, if (a) the person carries on a business of transporting passengers or property to or from Canada, or between places outside Canada, by aircraft; and (b) the service is acquired by the person for use in the course of so transporting passengers or property.
Excise Tax Act — E-15 (a)
(a) the person carries on a business of transporting passengers or property to or from Canada, or between places outside Canada, by aircraft; and
Excise Tax Act — E-15 (b)
(b) the service is acquired by the person for use in the course of so transporting passengers or property.
Excise Tax Act — E-15 3
3 A supply of an excisable good if the recipient exports the good without the payment of duty in accordance with the Excise Act or the Excise Act, 2001 .
Excise Tax Act — E-15 4
4 A supply of (a) a service (other than a transportation service) in respect of tangible personal property that is (i) ordinarily situated outside Canada, (ii) temporarily imported for the sole purpose of having the service performed, and (iii) exported as soon as is practicable after the service is performed; and (b) any tangible personal property supplied in conjunction with the service.
Excise Tax Act — E-15 (a)
(a) a service (other than a transportation service) in respect of tangible personal property that is (i) ordinarily situated outside Canada, (ii) temporarily imported for the sole purpose of having the service performed, and (iii) exported as soon as is practicable after the service is performed; and
Excise Tax Act — E-15 (ii)
(ii) temporarily imported for the sole purpose of having the service performed, and
Excise Tax Act — E-15 (iii)
(iii) exported as soon as is practicable after the service is performed; and
Excise Tax Act — E-15 (b)
(b) any tangible personal property supplied in conjunction with the service.
Excise Tax Act — E-15 5
5 A supply made to a non-resident person of a service of acting as an agent of the person or of arranging for, procuring or soliciting orders for supplies by or to the person, where the service is in respect of (a) a supply to the person that is included in any other section of this Part; or (b) a supply made outside Canada by or to the person.
Excise Tax Act — E-15 (a)
(a) a supply to the person that is included in any other section of this Part; or
Excise Tax Act — E-15 (b)
(b) a supply made outside Canada by or to the person.
Excise Tax Act — E-15 6
6 A supply made by a person to a non-resident recipient of an emergency repair service, and of any tangible personal property supplied in conjunction with the service, in respect of a conveyance or cargo container that is being used or transported by the person in the course of a business of transporting passengers or property.
Excise Tax Act — E-15 6.1
6.1 A supply made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act of an emergency repair service, and of any tangible personal property supplied in conjunction with the service, in respect of railway rolling stock that is being used in the course of a business to transport passengers or property.
Excise Tax Act — E-15 6.2
6.2 A supply made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act of (a) an emergency repair service in respect of, or a service of storing, an empty cargo container that (i) is used in transporting property to or from Canada, and (ii) is classified under heading No. 98.01 or subheading No. 9823.90 of Schedule I to the Customs Tariff , other than a container less than 6.1 metres in length or having an internal capacity less than 14 cubic metres; and (b) any tangible personal property supplied in conjunction with the repair service referred to in paragraph (a).
Excise Tax Act — E-15 (a)
(a) an emergency repair service in respect of, or a service of storing, an empty cargo container that (i) is used in transporting property to or from Canada, and (ii) is classified under heading No. 98.01 or subheading No. 9823.90 of Schedule I to the Customs Tariff , other than a container less than 6.1 metres in length or having an internal capacity less than 14 cubic metres; and
Excise Tax Act — E-15 (i)
(i) is used in transporting property to or from Canada, and
Excise Tax Act — E-15 (ii)
(ii) is classified under heading No. 98.01 or subheading No. 9823.90 of Schedule I to the Customs Tariff ,
Excise Tax Act — E-15
other than a container less than 6.1 metres in length or having an internal capacity less than 14 cubic metres; and
Excise Tax Act — E-15 (b)
(b) any tangible personal property supplied in conjunction with the repair service referred to in paragraph (a).
Excise Tax Act — E-15 6.3
6.3 A supply made to a non-resident person that is not registered under Subdivision D of Division V of Part IX of the Act of (a) a service of refining a metal to produce a precious metal; or (b) an assaying, gem removal or similar service supplied in conjunction with the service referred to in paragraph (a).
Excise Tax Act — E-15 (a)
(a) a service of refining a metal to produce a precious metal; or
Excise Tax Act — E-15 (b)
(b) an assaying, gem removal or similar service supplied in conjunction with the service referred to in paragraph (a).
Excise Tax Act — E-15 7
7 A supply of a service made to a non-resident person, but not including a supply of (a) a service made to an individual who is in Canada at any time when the individual has contact with the supplier in relation to the supply; (a.1) a service that is rendered to an individual while that individual is in Canada; (b) an advisory, consulting or professional service; (c) a postal service; (d) a service in respect of real property situated in Canada; (e) a service in respect of tangible personal property that is situated in Canada at the time the service is performed; (f) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person; (g) a transportation service; or (h) a telecommunication service.
Excise Tax Act — E-15 (a)
(a) a service made to an individual who is in Canada at any time when the individual has contact with the supplier in relation to the supply;
Excise Tax Act — E-15 (a.1)
(a.1) a service that is rendered to an individual while that individual is in Canada;
Excise Tax Act — E-15 (b)
(b) an advisory, consulting or professional service;
Excise Tax Act — E-15 (d)
(d) a service in respect of real property situated in Canada;
Excise Tax Act — E-15 (e)
(e) a service in respect of tangible personal property that is situated in Canada at the time the service is performed;
Excise Tax Act — E-15 (f)
(f) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person;
Excise Tax Act — E-15 8
8 A supply of a service of advertising made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act at the time the service is performed.
Excise Tax Act — E-15 9
9 A supply made to a non-resident person of an advisory, consulting or research service that is intended to assist the person in taking up residence or establishing a business venture in Canada.
Excise Tax Act — E-15 10
10 A supply of an invention, patent, trade secret, trademark, trade-name, copyright, industrial design or other intellectual property or any right, licence or privilege to use any such property, where the recipient is a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made.
Excise Tax Act — E-15 10.1
10.1 A supply of intangible personal property made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made, but not including (a) a supply made to an individual unless the individual is outside Canada at that time; (b) a supply of intangible personal property that relates to (i) real property situated in Canada, (ii) tangible personal property ordinarily situated in Canada, or (iii) a service the supply of which is made in Canada and is not a zero-rated supply described by any section of this Part or Part VII or IX; (c) a supply that is the making available of a telecommunications facility that is intangible personal property for use in providing a service described in paragraph (a) of the definition telecommunication service in subsection 123(1) of the Act; (d) a supply of intangible personal property that may only be used in Canada; or (e) a prescribed supply.
Excise Tax Act — E-15 (a)
(a) a supply made to an individual unless the individual is outside Canada at that time;
Excise Tax Act — E-15 (b)
(b) a supply of intangible personal property that relates to (i) real property situated in Canada, (ii) tangible personal property ordinarily situated in Canada, or (iii) a service the supply of which is made in Canada and is not a zero-rated supply described by any section of this Part or Part VII or IX;
Excise Tax Act — E-15 (ii)
(ii) tangible personal property ordinarily situated in Canada, or
Excise Tax Act — E-15 (iii)
(iii) a service the supply of which is made in Canada and is not a zero-rated supply described by any section of this Part or Part VII or IX;
Excise Tax Act — E-15 (c)
(c) a supply that is the making available of a telecommunications facility that is intangible personal property for use in providing a service described in paragraph (a) of the definition telecommunication service in subsection 123(1) of the Act;
Excise Tax Act — E-15 (d)
(d) a supply of intangible personal property that may only be used in Canada; or
Excise Tax Act — E-15 11
11 A supply of tangible personal property made by a person operating a duty free shop licensed as such under the Customs Act to an individual at a duty free shop for export by the individual.
Excise Tax Act — E-15 12
12 A supply of tangible personal property (other than a continuous transmission commodity that is being transported by means of a wire, pipeline or other conduit) if the supplier (a) ships the property to a destination outside Canada that is specified in the contract for carriage of the property; (b) transfers possession of the property to a common carrier or consignee that has been retained, to ship the property to a destination outside Canada, by (i) the supplier on behalf of the recipient, or (ii) the recipient’s employer; or (c) sends the property by mail or courier to an address outside Canada.
Excise Tax Act — E-15 (a)
(a) ships the property to a destination outside Canada that is specified in the contract for carriage of the property;
Excise Tax Act — E-15 (b)
(b) transfers possession of the property to a common carrier or consignee that has been retained, to ship the property to a destination outside Canada, by (i) the supplier on behalf of the recipient, or (ii) the recipient’s employer; or
Excise Tax Act — E-15 (i)
(i) the supplier on behalf of the recipient, or
Excise Tax Act — E-15 (c)
(c) sends the property by mail or courier to an address outside Canada.
Excise Tax Act — E-15 13
13 A supply made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act of (a) tangible personal property, or a service performed in respect of tangible personal or real property, if the property or service is acquired by the person for the purpose of fulfilling an obligation of the person under a warranty; or (b) tangible personal property, where the supply is deemed under section 179 of the Act to have been made as a consequence of a transfer of possession of the property in the performance of an obligation of the person under a warranty.
Excise Tax Act — E-15 (a)
(a) tangible personal property, or a service performed in respect of tangible personal or real property, if the property or service is acquired by the person for the purpose of fulfilling an obligation of the person under a warranty; or
Excise Tax Act — E-15 (b)
(b) tangible personal property, where the supply is deemed under section 179 of the Act to have been made as a consequence of a transfer of possession of the property in the performance of an obligation of the person under a warranty.
Excise Tax Act — E-15 14 (1)
14 (1) In this section, die means a solid or hollow form used for shaping materials by stamping, pressing, extruding, drawing or threading; fixture means a device for holding goods in process while working tools are in operation that does not contain any special arrangement for guiding the working tools; jig means a device used in the accurate machining of goods in process by holding the goods firmly and guiding tools exactly to position; mould means a hollow form, matrix or cavity into which materials are placed to produce goods of desired shapes; tool means a device for use in, or attachment to, production machinery that is for the assembling of materials or the working of materials by turning, milling, grinding, polishing, drilling, punching, boring, shaping, shearing, pressing or planing. (2) A supply of property that is a jig, die, mould, tool or fixture, or an interest therein, made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made, where the property is to be used directly in the manufacture or production of tangible personal property for the non-resident person.
Excise Tax Act — E-15
die means a solid or hollow form used for shaping materials by stamping, pressing, extruding, drawing or threading;
Excise Tax Act — E-15
fixture means a device for holding goods in process while working tools are in operation that does not contain any special arrangement for guiding the working tools;
Excise Tax Act — E-15
jig means a device used in the accurate machining of goods in process by holding the goods firmly and guiding tools exactly to position;
Excise Tax Act — E-15
mould means a hollow form, matrix or cavity into which materials are placed to produce goods of desired shapes;
Excise Tax Act — E-15
tool means a device for use in, or attachment to, production machinery that is for the assembling of materials or the working of materials by turning, milling, grinding, polishing, drilling, punching, boring, shaping, shearing, pressing or planing.
Excise Tax Act — E-15 (2)
(2) A supply of property that is a jig, die, mould, tool or fixture, or an interest therein, made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act at the time the supply is made, where the property is to be used directly in the manufacture or production of tangible personal property for the non-resident person.