GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 1 (1)
perty being transported has been imported but has not been released and the property is being transported in compliance with the Customs Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods; shipper of tangible personal property means the person who, in respect of a continuous freight movement or a continuous outbound freight movement, transfers possession of the property being shipped to a carrier at the origin of the freight movement and, for greater certainty, does not include a person who is a carrier of the property to which the freight movement relates; stopover , in respect of a continuous journey of an individual or a group of individuals, means any place at which the individual or group embarks or disembarks a conveyance used in the provision of a passenger transportation service included in the continuous journey, for any reason other than transferring to another conveyance or to allow for servicing or refuelling of the conveyance; tangible personal property includes money; taxation area means Canada, the United States (except Hawaii) and the islands of St. Pierre and Miquelon; termination of a continuous journey means the place where the passenger transportation service that is included in the continuous journey and that is last provided ends. (2) For the purposes of this Part, where in respect of a continuous freight movement several carriers supply freight transportation services in the course of the continuous freight movement, and the shipper or the consignee of the property is, under the contract of carriage for the continuous freight movement, required to pay a particular carrier that is one of those carriers a particular amount that is part or all of the consideration for the freight transportation services supplied by those several carriers, (a) the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers; (b) the shipper or consignee, as the case may be, shall be deemed to have received a supply of a freight transportation service from the particular carrier for consideration equal to the particular amount and not to have received a freight transportation service from any of the other several carriers; and (c) to the extent that any part of the particular amount is paid by one of the several carriers (in this paragraph referred to as the “first carrier”) to another of the several carriers, the first carrier shall be deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers shall be deemed to have supplied those freight transportation services to the first carrier and not to the shipper or consignee.
Excise Tax Act — E-15
continuous freight movement means the transportation of tangible personal property by one or more carriers to a destination specified by the shipper of the property, where all freight transportation services supplied by the carriers are supplied as a consequence of instructions given by the shipper of the property;
Excise Tax Act — E-15 (a)
continuous journey of an individual or a group of individuals means the set of all passenger transportation services provided to the individual or group (a) and for which a single ticket or voucher in respect of all the services is issued, or (b) where 2 or more tickets or vouchers are issued in respect of 2 or more legs of a single journey of the individual or group on which there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, and all the tickets or vouchers are issued by the same supplier or by 2 or more suppliers through one agent acting on behalf of all the suppliers where (i) all such tickets are supplied at the same time and evidence satisfactory to the Minister is maintained by the supplier or agent that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or (ii) the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or agent that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;
Excise Tax Act — E-15 (a)
(a) and for which a single ticket or voucher in respect of all the services is issued, or
Excise Tax Act — E-15 (b)
(b) where 2 or more tickets or vouchers are issued in respect of 2 or more legs of a single journey of the individual or group on which there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, and all the tickets or vouchers are issued by the same supplier or by 2 or more suppliers through one agent acting on behalf of all the suppliers where (i) all such tickets are supplied at the same time and evidence satisfactory to the Minister is maintained by the supplier or agent that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or (ii) the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or agent that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;
Excise Tax Act — E-15 (i)
(i) all such tickets are supplied at the same time and evidence satisfactory to the Minister is maintained by the supplier or agent that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued, or
Excise Tax Act — E-15 (ii)
(ii) the tickets or vouchers are issued at different times and evidence satisfactory to the Minister is submitted by the supplier or agent that there is no stopover between any of the legs of the journey for which separate tickets or vouchers are issued;
Excise Tax Act — E-15 (a)
continuous outbound freight movement means the transportation of tangible personal property by one or more carriers from a place in Canada (a) to a place outside Canada, or (b) to another place in Canada from which the property is to be exported, if, after the shipper of the property transfers possession of the property to a carrier and before the property is exported, it is not (except to the extent reasonably necessary or incidental to its transportation) further processed, transformed or altered in Canada, other than, in the case of natural gas being transported by pipeline, to recover natural gas liquids or ethane from the gas at a straddle plant;
Excise Tax Act — E-15 (b)
(b) to another place in Canada from which the property is to be exported,
Excise Tax Act — E-15
if, after the shipper of the property transfers possession of the property to a carrier and before the property is exported, it is not (except to the extent reasonably necessary or incidental to its transportation) further processed, transformed or altered in Canada, other than, in the case of natural gas being transported by pipeline, to recover natural gas liquids or ethane from the gas at a straddle plant;
Excise Tax Act — E-15
destination , in respect of a continuous freight movement of property, means a place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;
Excise Tax Act — E-15 (a)
freight transportation service means a particular service of transporting tangible personal property including (a) a service of delivering mail, (a.1) a service of driving an automotive vehicle designed or adapted to be used on highways and streets for the purpose of delivering the vehicle to a destination, and (b) any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether there is a separate charge for the other property or service, but not including a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;
Excise Tax Act — E-15 (a.1)
(a.1) a service of driving an automotive vehicle designed or adapted to be used on highways and streets for the purpose of delivering the vehicle to a destination, and
Excise Tax Act — E-15 (b)
(b) any other property or service supplied to the recipient of the particular service by the person who supplies the particular service, where the other property or service is part of or incidental to the particular service, whether there is a separate charge for the other property or service, but not including a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;
Excise Tax Act — E-15
but not including a service provided by the supplier of a passenger transportation service of transporting an individual’s baggage in connection with the passenger transportation service;
Excise Tax Act — E-15
international flight [Repealed, 1997, c. 10, s. 147]
Excise Tax Act — E-15 (a)
origin means (a) in respect of a continuous freight movement, the place where the first carrier that engaged in the continuous freight movement takes possession of the property being transported, and (b) in respect of a continuous journey, the place where the passenger transportation service that is included in the continuous journey and that is first provided begins;
Excise Tax Act — E-15 (a)
(a) in respect of a continuous freight movement, the place where the first carrier that engaged in the continuous freight movement takes possession of the property being transported, and
Excise Tax Act — E-15 (b)
(b) in respect of a continuous journey, the place where the passenger transportation service that is included in the continuous journey and that is first provided begins;
Excise Tax Act — E-15
place outside Canada , in respect of a freight transportation service, includes at a particular time a place in Canada if, at that time, the property being transported has been imported but has not been released and the property is being transported in compliance with the Customs Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods;
Excise Tax Act — E-15
shipper of tangible personal property means the person who, in respect of a continuous freight movement or a continuous outbound freight movement, transfers possession of the property being shipped to a carrier at the origin of the freight movement and, for greater certainty, does not include a person who is a carrier of the property to which the freight movement relates;
Excise Tax Act — E-15
stopover , in respect of a continuous journey of an individual or a group of individuals, means any place at which the individual or group embarks or disembarks a conveyance used in the provision of a passenger transportation service included in the continuous journey, for any reason other than transferring to another conveyance or to allow for servicing or refuelling of the conveyance;
Excise Tax Act — E-15
tangible personal property includes money;
Excise Tax Act — E-15
taxation area means Canada, the United States (except Hawaii) and the islands of St. Pierre and Miquelon;
Excise Tax Act — E-15
termination of a continuous journey means the place where the passenger transportation service that is included in the continuous journey and that is last provided ends.
Excise Tax Act — E-15 (2)
(2) For the purposes of this Part, where in respect of a continuous freight movement several carriers supply freight transportation services in the course of the continuous freight movement, and the shipper or the consignee of the property is, under the contract of carriage for the continuous freight movement, required to pay a particular carrier that is one of those carriers a particular amount that is part or all of the consideration for the freight transportation services supplied by those several carriers, (a) the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers; (b) the shipper or consignee, as the case may be, shall be deemed to have received a supply of a freight transportation service from the particular carrier for consideration equal to the particular amount and not to have received a freight transportation service from any of the other several carriers; and (c) to the extent that any part of the particular amount is paid by one of the several carriers (in this paragraph referred to as the “first carrier”) to another of the several carriers, the first carrier shall be deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers shall be deemed to have supplied those freight transportation services to the first carrier and not to the shipper or consignee.
Excise Tax Act — E-15 (a)
(a) the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the shipper or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers;
Excise Tax Act — E-15 (b)
(b) the shipper or consignee, as the case may be, shall be deemed to have received a supply of a freight transportation service from the particular carrier for consideration equal to the particular amount and not to have received a freight transportation service from any of the other several carriers; and
Excise Tax Act — E-15 (c)
(c) to the extent that any part of the particular amount is paid by one of the several carriers (in this paragraph referred to as the “first carrier”) to another of the several carriers, the first carrier shall be deemed to be the recipient of freight transportation services supplied by the other carriers in relation to the continuous freight movement and, to the same extent, the other carriers shall be deemed to have supplied those freight transportation services to the first carrier and not to the shipper or consignee.
Excise Tax Act — E-15 2
2 A supply of a passenger transportation service that is provided to an individual or a group of individuals and that is part of a continuous journey of the individual or group, other than a continuous journey that includes transportation by air, where (a) the origin or termination of the continuous journey is outside Canada, or (b) there is a stopover outside Canada, but not including a passenger transportation service that is part of a continuous journey if both the origin and the termination of the journey are in Canada and, at the time the journey begins, the individual or group is not scheduled to be outside Canada for an uninterrupted period of at least 24 hours during the course of the journey.
Excise Tax Act — E-15 (a)
(a) the origin or termination of the continuous journey is outside Canada, or
Excise Tax Act — E-15
but not including a passenger transportation service that is part of a continuous journey if both the origin and the termination of the journey are in Canada and, at the time the journey begins, the individual or group is not scheduled to be outside Canada for an uninterrupted period of at least 24 hours during the course of the journey.
Excise Tax Act — E-15 3
3 A supply of a passenger transportation service that is provided to an individual or a group of individuals and that is part of a continuous journey of the individual or group that includes transportation by air, where (a) the origin or termination of the continuous journey, or any stopover in respect thereof, is outside the taxation area; (b) the origin and termination of the continuous journey, and all stopovers in respect thereof, are outside Canada; (c) the origin of the continuous journey is within the taxation area, but outside Canada; or (d) all places at which the individual or group embarks or disembarks an aircraft are outside Canada and the origin or termination of the continuous journey, or any stopover in respect thereof, is outside Canada.
Excise Tax Act — E-15 (a)
(a) the origin or termination of the continuous journey, or any stopover in respect thereof, is outside the taxation area;
Excise Tax Act — E-15 (b)
(b) the origin and termination of the continuous journey, and all stopovers in respect thereof, are outside Canada;
Excise Tax Act — E-15 (c)
(c) the origin of the continuous journey is within the taxation area, but outside Canada; or
Excise Tax Act — E-15 (d)
(d) all places at which the individual or group embarks or disembarks an aircraft are outside Canada and the origin or termination of the continuous journey, or any stopover in respect thereof, is outside Canada.
Excise Tax Act — E-15 4
4 A supply of any of the following services made by a person in connection with the supply by that person of a passenger transportation service included in section 2 or 3: (a) a service of transporting an individual’s baggage; and (b) a service of supervising an unaccompanied child.
Excise Tax Act — E-15 (a)
(a) a service of transporting an individual’s baggage; and
Excise Tax Act — E-15 (b)
(b) a service of supervising an unaccompanied child.
Excise Tax Act — E-15 5
5 A supply by a person of a service of issuing, delivering, amending, replacing or cancelling a ticket, voucher or reservation for a supply by that person of a passenger transportation service that would, if it were completed in accordance with the agreement for that supply, be included in section 2 or 3.
Excise Tax Act — E-15 5.1
5.1 A supply to a person of a service of acting as an agent in making a supply on behalf of that person of a service that would, if it were completed in accordance with the agreement for that supply, be included in any of sections 2 to 5.
Excise Tax Act — E-15 6
6 A supply of a freight transportation service in respect of the transportation of tangible personal property from a place in Canada to a place outside Canada where the value of the consideration for the supply is $5 or more.
Excise Tax Act — E-15 7
7 A supply made by a carrier of a freight transportation service in respect of the transportation of tangible personal property from a place in Canada to another place in Canada, where (a) the shipper of the property provides the carrier with a declaration in prescribed form that the property is being shipped for export and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property; (b) the property is exported and the service is part of a continuous outbound freight movement in respect of the property; and (c) the value of the consideration for the supply is $5 or more.
Excise Tax Act — E-15 (a)
(a) the shipper of the property provides the carrier with a declaration in prescribed form that the property is being shipped for export and that the freight transportation service to be supplied by the carrier is part of a continuous outbound freight movement in respect of the property;
Excise Tax Act — E-15 (b)
(b) the property is exported and the service is part of a continuous outbound freight movement in respect of the property; and
Excise Tax Act — E-15 (c)
(c) the value of the consideration for the supply is $5 or more.
Excise Tax Act — E-15 8
8 A supply of a freight transportation service in respect of the transportation of tangible personal property from a place outside Canada to a place in Canada.
Excise Tax Act — E-15 9
9 A supply of a freight transportation service in respect of the transportation of tangible personal property from a place outside Canada to another place outside Canada.
Excise Tax Act — E-15 10
10 A supply of a particular freight transportation service from a place in Canada to another place in Canada that is part of a continuous freight movement from an origin outside Canada to a destination in Canada, where the supplier of the service maintains documentary evidence satisfactory to the Minister that the service is part of a continuous freight movement from an origin outside Canada to a destination in Canada.
Excise Tax Act — E-15 11
11 A supply of a freight transportation service made by a carrier of the property being transported to a second carrier of the property being transported, where the service is part of a continuous freight movement and the second carrier is neither the shipper nor the consignee of the property being transported.
Excise Tax Act — E-15 12
12 A supply of a service of acting as an agent for 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, to the extent that the service is in respect of a supply to that person of a freight transportation service that is included in section 6, 7, 8, 9 or 10.
Excise Tax Act — E-15 13
13 A supply by a licensee under paragraph 24(1)(a) of the Customs Act of a service of warehousing imported goods at a sufferance warehouse operated by the licensee, where the purpose of the service is to enable examination of the goods before their release.
Excise Tax Act — E-15 14
14 A supply of a service of ferrying by watercraft passengers or property to or from a place outside Canada, where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
Excise Tax Act — E-15 15
15 A supply of an air ambulance service made by a person who carries on the business of supplying air ambulance services, where the transportation is to or from a place outside Canada.
Excise Tax Act — E-15 2
2 A supply of property or a service to an international bridge or tunnel authority for use in the construction of a bridge or tunnel that crosses the boundary between Canada and the United States.
Excise Tax Act — E-15 1
1 A supply of a financial service (other than a supply that is included in section 2) made by a financial institution to a non-resident person, except where the service relates to (a) a debt that arises from (i) the deposit of funds in Canada, where the instrument issued as evidence of the deposit is a negotiable instrument, or (ii) the lending of money that is primarily for use in Canada; (b) a debt for all or part of the consideration for a supply of real property that is situated in Canada; (c) a debt for all or part of the consideration for a supply of personal property that is for use primarily in Canada; (d) a debt for all or part of the consideration for a supply of a service that is to be performed primarily in Canada; or (e) a financial instrument (other than an insurance policy or a precious metal) acquired, otherwise than directly from a non-resident issuer, by the financial institution acting as a principal.
Excise Tax Act — E-15 (a)
(a) a debt that arises from (i) the deposit of funds in Canada, where the instrument issued as evidence of the deposit is a negotiable instrument, or (ii) the lending of money that is primarily for use in Canada;
Excise Tax Act — E-15 (i)
(i) the deposit of funds in Canada, where the instrument issued as evidence of the deposit is a negotiable instrument, or
Excise Tax Act — E-15 (ii)
(ii) the lending of money that is primarily for use in Canada;
Excise Tax Act — E-15 (b)
(b) a debt for all or part of the consideration for a supply of real property that is situated in Canada;
Excise Tax Act — E-15 (c)
(c) a debt for all or part of the consideration for a supply of personal property that is for use primarily in Canada;