Excise Tax Act — E-15 1 (1)
1 (1) In this Part, carrier [Repealed, 1993, c. 27, s. 197] continuous freight movement means the transportation of tangible personal property by one or more carriers to a destination specified by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; 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; 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; 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; 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; international flight [Repealed, 1997, c. 10, s. 147] 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; 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