GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 340.1
Adjustments 340.1 (1) Where a person remits tax under subsection 337(6) or 340(2) calculated on the consideration or a part thereof for a taxable supply and that consideration or part thereof is subsequently reduced, to the extent that the person did not claim, and is not, but for this section, entitled to claim, an input tax credit or a rebate in respect of the portion of the tax that was calculated on the amount by which the consideration or part thereof was reduced, that portion shall be deemed, for the purposes of determining a rebate under section 261, to be an amount that was not payable or remittable by the person. Application (2) Subsection (1) does not apply in circumstances in which section 161 or 176 applies. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 138
Excise Tax Act — E-15 341
Services before 1991 341 (1) No tax is payable in respect of any consideration that is paid or becomes due before May 1991 for a supply of a service (other than a freight transportation service or a service that is the transportation of an individual) to a person if all or substantially all of the service was performed before 1991. Idem (2) Where all or substantially all of a service (other than a freight transportation service or a service that is the transportation of an individual) that is supplied to a person is not performed before 1991, no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991 to the extent that that consideration relates to any part of the service that was performed before 1991. Payments before 1991 (3) Subject to subsection 337(2), where any consideration for a taxable supply of a service (other than a freight transportation service or a service that is the transportation of an individual) is paid after August 1990 and before 1991 without having become due or becomes due after August 1990 and before 1991, that consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991. Memberships and admissions (4) For the purposes of this Division, a supply of a membership in a club, an organization or an association and a supply of an admission in respect of a place of amusement, a seminar, an activity or an event shall be deemed to be supplies of a service, but a supply of a right to acquire a membership in a club, an organization or an association shall be deemed to be a supply of property. Combined supply (5) For the purposes of subsection 168(8), where (a) any combination of service, personal property or real property (each of which is in this subsection referred to as an “element”) is supplied, (b) the consideration for each element is not separately identified, and (c) no tax would be payable in respect of an element that is property the ownership or possession of which is transferred to the recipient before 1991 if that element were supplied separately, the element mentioned in paragraph (c) shall be deemed to have been supplied separately from all of the other elements. Application (6) This section does not apply to a supply in respect of which section 338 applies. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 139
Excise Tax Act — E-15 341.1
Legal service performed before 1991 341.1 (1) No tax is payable in respect of the consideration for a supply of a legal service to the extent that the consideration relates to any part of the service that was performed before 1991 and, under the agreement for the supply, does not become due (a) until allowed, directed or ordered by a court; or (b) until the completion or termination of the service provided by the supplier. Service of representative, trustee, receiver or liquidator (2) No tax is payable in respect of the consideration for a supply of a service of a personal representative in respect of the administration of an estate, or a service of a trustee, receiver or liquidator, to the extent that the consideration relates to any part of the service that was performed before 1991 and does not become due (a) in the case of the service of a personal representative, until it is approved by all beneficiaries of the estate or in accordance with the terms of the trust binding the personal representative; (b) in the case of the service of a trustee, until a date determined under the terms of the trust or an agreement in writing for the supply; or (c) in any case, until it is allowed, directed or ordered by a court. Idem (3) For the purposes of subsections (1) and (2), where substantially all of a service is performed before 1991, all of the service shall be deemed to have been performed before 1991. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 140
Excise Tax Act — E-15 342
Transportation of individuals 342 (1) No tax is payable in respect of a supply of a service that is the transportation of an individual (other than a service to which subsection (3) applies) where the service begins before 1991. Idem (2) Where any consideration for a supply of a service that is the transportation of an individual (other than a service to which subsection (3) applies) is paid after August 1990 and before 1991 without having become due or becomes due after August 1990 and before 1991, that consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991. Transportation pass before February 1991 (2.1) No tax is payable in respect of a supply made by a person to an individual of a transportation pass that entitles the individual to transportation services during a period beginning before 1991 and ending before February 1991 without payment of consideration by the individual each time a supply of a transportation service is made to the individual. Transportation pass (3) Where a supply is made by a person to an individual of a transportation pass that entitles the individual to transportation services during a period beginning before 1991 and ending after January 1991 without payment of consideration by the individual each time a supply of a transportation service is made to the individual, and consideration for the pass becomes due after August 1990 and before May 1991 or is paid after August 1990 and before May 1991 without becoming due, the part of the consideration for the pass determined by the formula A × (B/C) where A is amount of the consideration for the pass, B is the number of days in the period that are after 1990, and C is the number of days in the period, shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 141
Excise Tax Act — E-15 343
Freight transportation services 343 (1) Where one or more carriers make a supply of freight transportation services in respect of a continuous freight movement of tangible personal property and, before 1991, the shipper of the property transferred possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991. Freight transportation services after 1990 (2) Where (a) one or more carriers make a supply in Canada of freight transportation services in respect of a continuous freight movement of tangible personal property, (b) the shipper of the property does not transfer possession of the property before 1991 to the first carrier engaged in the continuous freight movement, and (c) consideration for the supply is paid or becomes due after August 1990 and before 1991, that consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991. Interpretation (3) For the purposes of this section, “carrier”, “continuous freight movement”, “freight transportation service” and “shipper” have the same meanings as in Part VII of Schedule VI. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 344
Meaning of funeral services 344 (1) In this section, funeral services includes the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an arrangement for the provision of funeral services. Funeral arrangements entered into before September 1990 (2) Where (a) an arrangement for funeral services in respect of an individual is entered into in writing before September 1990, (b) under the terms of the arrangement, the funds required to pay for the funeral services are held by a trustee who is responsible for acquiring funeral services in respect of the individual, and (c) at the time the arrangement is entered into, it is reasonable to expect that all or a part of those funds will be advanced to the trustee before the individual’s death, no tax is payable by the trustee in respect of the supply to the trustee of funeral services under the arrangement. Idem (3) Where an arrangement for funeral services in respect of an individual is entered into in writing at any time before September 1990 and, at that time, it is reasonable to expect that all or a part of the consideration for the supply of the funeral services will be paid before the individual’s death, no tax is payable in respect of any supply of funeral services under the arrangement. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 142
Excise Tax Act — E-15 345
Lifetime memberships 345 Notwithstanding subsections 341(1) to (3), where a supply of a membership is made (a) to an individual for the lifetime of the individual, or (b) to a person other than an individual for the lifetime of an individual designated by the person, to the extent that the total of all amounts that were paid after August 1990 and before 1991 as or on account of consideration for the supply exceeds 25% of the total consideration for the supply, the consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 346
Transitional credit for small businesses 346 (1) Where a person (other than a listed financial institution) is, in the particular fiscal quarter that is the first fiscal quarter of the person beginning in 1991, required to be registered under subsection 240(1) and the total of all consideration that in the particular fiscal quarter became due or was paid without having become due for taxable supplies made by the person in the course of a business does not exceed $500,000, (a) where the reporting period of the person is a fiscal quarter or a fiscal month, the person may deduct the specified amount of the person in determining the person’s net tax for the last reporting period of the person ending in the particular fiscal quarter, or for any subsequent reporting period of the person ending in 1991, the return under Division V for which is filed before 1993, and (b) in any other case, the Minister shall pay a rebate to the person equal to the specified amount of the person, and, for the purposes of this subsection, where the total of all amounts each of which is the consideration that became due or that was paid without becoming due for a taxable supply made by a person in the course of a business in any three month period beginning in 1990 throughout which the person carried on business did not exceed $500,000, the total of all consideration that became due or that was paid without becoming due for taxable supplies made by the person in the course of the business in the first fiscal quarter of the person beginning in 1991 shall be deemed not to exceed $500,000. Specified amount (2) For the purposes of subsection (1), the specified amount of a particular person is an amount equal to the lesser of (a) the total of $300 and the lesser of (i) $700, and (ii) 2% of the total consideration that became due, or that was paid without becoming due, for taxable supplies made by the particular person in any fiscal quarter of the person beginning after 1989 and before April 1991 in excess of $15,000, and (b) the amount by which $1,000 exceeds the total of all amounts each of which is an amount that was by reason of this section deducted by, or rebated to, a person who was associated with the particular person at the end of the first fiscal quarter of the particular person beginning after 1990. Application for rebate (3) A rebate shall not be paid under paragraph (1)(b) to a person unless the person files an application for the rebate on or before the day on or before which the person is required under Division V to file a return for the first fiscal year of the person beginning after 1990. Application of provisions (4) Sections 262 to 264 apply in respect of rebates paid or payable under this section as though they were paid or payable under Division VI. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 143
Excise Tax Act — E-15 347
Transitional credit for taxi businesses 347 (1) Where a small supplier carrying on a taxi business is registered under Subdivision D of Division V before April 1991, the supplier may, in determining the net tax for (a) where the reporting period of the supplier is a fiscal quarter or a fiscal month, each reporting period of the supplier that ends in 1991 on or after the last day of the first fiscal quarter of the supplier beginning in that year, and (b) in any other case, the first reporting period of the supplier beginning after 1990, deduct the specified amount of the supplier for that reporting period, where that net tax would be a positive amount if it were determined without reference to this subsection and the return under Division V for that period is filed before 1993. Specified amount (2) For the purposes of subsection (1), the specified amount of a supplier for a reporting period of the supplier is an amount equal to the lesser of (a) the positive amount, if any, that would be the net tax for the period if that amount were determined without reference to that subsection, and (b) the amount determined by the formula A - B where A is $300, and B is the total of all amounts each of which is an amount that, because of that subsection, was deducted in determining the net tax for a preceding reporting period of the supplier. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 144
Excise Tax Act — E-15 348
Definitions 348 The definitions in this section apply in this Division. announcement date for a participating province means (a) October 23, 1996 in the case of Nova Scotia, New Brunswick or Newfoundland; and (b) February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area. ( date de publication ) implementation date for a participating province means April 1, 1997 in the case of Nova Scotia, New Brunswick, Newfoundland, the Nova Scotia offshore area or the Newfoundland offshore area. ( date de mise en oeuvre ) retail sales tax means a general retail sales tax imposed under an Act of the legislature of a province at a percentage rate on all goods other than those specifically enumerated in that Act. ( taxe de vente au détail ) specified pre-implementation date for a participating province means (a) February 1, 1997 in the case of Nova Scotia, New Brunswick or Newfoundland; and (b) February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area. ( date de mise en oeuvre anticipée ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 241; 2000, c. 30, s. 100
Excise Tax Act — E-15 (a)
announcement date for a participating province means (a) October 23, 1996 in the case of Nova Scotia, New Brunswick or Newfoundland; and (b) February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area. ( date de publication )
Excise Tax Act — E-15
implementation date for a participating province means April 1, 1997 in the case of Nova Scotia, New Brunswick, Newfoundland, the Nova Scotia offshore area or the Newfoundland offshore area. ( date de mise en oeuvre )
Excise Tax Act — E-15
retail sales tax means a general retail sales tax imposed under an Act of the legislature of a province at a percentage rate on all goods other than those specifically enumerated in that Act. ( taxe de vente au détail )
Excise Tax Act — E-15 (a)
specified pre-implementation date for a participating province means (a) February 1, 1997 in the case of Nova Scotia, New Brunswick or Newfoundland; and (b) February 10, 1997 in the case of the Nova Scotia offshore area or the Newfoundland offshore area. ( date de mise en oeuvre anticipée )
Excise Tax Act — E-15 349
rty that is imported by a person before that day and that is accounted for under subsection 32(1), (2) or (5) of the Customs Act on or after that day. Tangible personal property brought into a participating province (4) Subject to Subdivision C, where a province is a participating province, subsections 220.05(1) and 220.06(1) and the provisions of this Part (other than Division IX) relating to tax under those subsections apply to tangible personal property, a mobile home that is not affixed to land and a floating home brought into that participating province on or after the implementation date for that province and to such property brought into that province before that day by a carrier where the property is delivered in the province to a consignee on or after that day. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 241
Excise Tax Act — E-15 350
Transfer of real property before implementation 350 Where a taxable supply by way of sale of real property is made in a participating province and ownership or possession of the property is transferred under the agreement for that supply to the recipient of the supply before the implementation date for that province, no tax is payable under subsection 165(2) in respect of the supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 241
Excise Tax Act — E-15 351
he supplier in respect of any property or service to the extent that it was acquired, imported or brought into a participating province by the supplier for consumption or use in making the supply, (j) no tax is payable by the limited partnership under subsection 165(2) in respect of a supply of any unit located in the complex deemed under subsection 191(1) to have been made, and (k) no amount in respect of tax payable by the limited partnership under subsection 165(2), section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) shall be included in determining an input tax credit of the limited partnership in respect of (i) any improvement to the land or complex, or (ii) any other property or service to the extent that it was acquired, imported or brought into a participating province by the limited partnership for consumption or use in making a supply of the complex or a unit located in the complex. Agreement for progress payments before implementation (8) Where a taxable supply is made in a participating province to an individual under an agreement in writing entered into on or before the announcement date for that province between the supplier and the individual to construct or substantially renovate a single unit residential complex, a residential condominium unit or a multiple unit residential complex that does not contain more than two residential units for use as the primary place of residence of the individual or another individual who is related to, or is the former spouse or common-law partner of, the individual, (a) no tax is payable under subsection 165(2) in respect of the supply; and (b) no amount in respect of tax payable under subsection 165(2), section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) shall be included in determining an input tax credit of the supplier in respect of any property or service to the extent that it was acquired, imported or brought into a participating province by the supplier for consumption or use in making the supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 241; 2000, c. 12, s. 113, c. 30, s. 101
Excise Tax Act — E-15 352
ply completed (12) Where all or part of the consideration for a taxable supply by way of sale of tangible personal property made in a participating province becomes due or is paid without having become due on or after the day that is four months after the implementation date for that province and ownership or possession of the property was transferred before that implementation date to the recipient under the agreement for the supply, (a) where paragraph 168(3)(a) applies, ownership and possession of the property, and (b) where paragraph 168(3)(b) applies, ownership of the property, is, for the purpose of determining when tax under subsection 165(2) becomes payable in respect of the supply, deemed to have been transferred to the recipient on the day that is four months after that implementation date. Application (13) This section does not apply to a supply in a participating province to which section 353 applies. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 241; 2000, c. 30, s. 102; 2007, c. 18, s. 63