GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
ancillary supply means (a) an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or (b) the portion of an exempt supply (other than a facility supply, a home medical supply or a prescribed supply) of property or a service (other than a financial service) that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding; ( fourniture connexe )
Excise Tax Act — E-15
charity includes a non-profit organization that operates, otherwise than for profit, a health care facility within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V; ( organisme de bienfaisance )
Excise Tax Act — E-15 (a)
claim period of a person at any time means (a) where the person is at that time a registrant, the reporting period of the person that includes that time, and (b) in any other case, the period that includes that time and consists of either (i) the first and second fiscal quarters in a fiscal year of the person, or (ii) the third and fourth fiscal quarters in a fiscal year of the person; ( période de demande )
Excise Tax Act — E-15
external supplier means a charity, a public institution or a qualifying non-profit organization (other than a hospital authority or a facility operator), that makes ancillary supplies, facility supplies or home medical supplies; ( fournisseur externe )
Excise Tax Act — E-15
facility operator means a charity, a public institution or a qualifying non-profit organization (other than a hospital authority), that operates a qualifying facility; ( exploitant d’établissement )
Excise Tax Act — E-15 (a)
facility supply means an exempt supply (other than a prescribed supply) of property or a service in respect of which (a) the property is made available, or the service is rendered, to an individual at a public hospital or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process (i) is undertaken in whole or in part at the public hospital or qualifying facility, (ii) is reasonably expected to take place under the active direction or supervision, or with the active involvement, of (A) a physician acting in the course of the practise of medicine, (B) a midwife acting in the course of the practise of midwifery, (C) a nurse practitioner acting in the course of the practise of a nurse practitioner, or (D) a prescribed person acting in prescribed circumstances, and (iii) in the case of chronic care that requires the individual to stay overnight at the public hospital or qualifying facility, requires or is reasonably expected to require that (A) a registered nurse be at the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility, (B) a physician or nurse practitioner be at, or be on-call to attend at, the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility, (C) throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes registered nursing care, and (D) it not be the case that all or substantially all of each calendar day or part during which the individual stays at the public hospital or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in clause (C), and (b) if the supplier does not operate the public hospital or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier; ( fourniture en établissement )
Excise Tax Act — E-15 (a)
home medical supply means an exempt supply (other than a facility supply or a prescribed supply) of property or a service (a) that is made (i) as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and (ii) after a physician acting in the course of the practise of medicine, a nurse practitioner acting in the course of the practise of a nurse practitioner or a prescribed person acting in prescribed circumstances has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility), (b) in respect of which the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility), on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a physician acting in the course of the practise of medicine, a nurse practitioner acting in the course of the practise of a nurse practitioner or a prescribed person acting in prescribed circumstances, (c) all or substantially all of which is of property or a service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual, and (d) in respect of which an amount, other than a nominal amount, is paid or payable as medical funding to the supplier; ( fourniture de biens ou services médicaux à domicile )
Excise Tax Act — E-15 (a)
medical funding of a supplier in respect of a supply means an amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made; ( subvention médicale )
Excise Tax Act — E-15
midwife means a person who is entitled under the laws of a province to practise the profession of midwifery; ( sage-femme )
Excise Tax Act — E-15
municipality includes a person designated by the Minister, for the purposes of this section, to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies (other than taxable supplies) by the person of municipal services; ( municipalité )
Excise Tax Act — E-15 (a)
non-creditable tax charged , in respect of property or a service for a claim period of a person, means the amount, if any, by which (a) the total (in this section referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is (i) tax in respect of the supply, importation or bringing into a participating province of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable (other than tax deemed to have been paid by the person or in respect of which the person is, by reason only of section 226, not entitled to claim an input tax credit), (ii) tax deemed under subsection 129(6), 129.1(4), 171(3) or 183(4) or section 191 to have been collected during the period by the person in respect of the property or service, (ii.1) where the person is not a charity to which subsection 225.1(2) applies, tax deemed under subsection 183(5) or (6) to have been collected during the period by the person in respect of the property or service, (iii) tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 174 to have been paid during the period by the person, (iv) tax deemed under section 175 or 180 to have been paid during the period by the person in respect of the property or service, or (v) an amount in respect of the property or service that is required under subsection 129(7) or paragraph 171(4)(b) to be added in determining the net tax of the person for the period, exceeds (b) the total of all amounts each of which is included in the total determined under paragraph (a) and (i) is included in determining an input tax credit of the person in respect of the property or service for the period, (ii) for which it can reasonably be regarded the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act of Parliament, or (iii) is included in an amount adjusted, refunded or credited to or in favour of the person for which a credit note referred to in subsection 232(3) has been received by the person or a debit note referred to in that subsection has been issued by the person; ( taxe exigée non admise au crédit )
Excise Tax Act — E-15
non-profit organization includes a prescribed government organization; ( organisme à but non lucratif )
Excise Tax Act — E-15
percentage of government funding of a person for a fiscal year of the person means the percentage determined in prescribed manner; ( pourcentage de financement public )
Excise Tax Act — E-15
physician means a person who is entitled under the laws of a province to practise the profession of medicine; ( médecin )
Excise Tax Act — E-15 (a)
qualifying funding of the operator of a facility for all or part of a fiscal year of the operator means a readily ascertainable amount of money (including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during the fiscal year or part, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during the fiscal year or part or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during the fiscal year or part and is paid or payable by (a) a government, or (b) a person that is a charity, a public institution or a qualifying non-profit organization (i) one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and (ii) in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made; ( subvention admissible )
Excise Tax Act — E-15 (a)
selected public service body means (a) a hospital authority, (b) a school authority that is established and operated otherwise than for profit, (c) a university that is established and operated otherwise than for profit, (d) a public college that is established and operated otherwise than for profit, (e) a municipality, (f) a facility operator, or (g) an external supplier; ( organisme déterminé de services publics )
Excise Tax Act — E-15
specified activities means activities referred to in any of clauses (4.1)(b)(iii)(B) to (D), other than the operation of a public hospital; ( activités déterminées )
Excise Tax Act — E-15 (a)
specified percentage means (a) in the case of a charity or a qualifying non-profit organization that is not a selected public service body, 50%, (b) in the case of a hospital authority, a facility operator or an external supplier, 83%, (c) in the case of a school authority, 68%, (d) in the case of a university or public college, 67%, and (e) in the case of a municipality, 100%; ( pourcentage établi )
Excise Tax Act — E-15 (a)
specified provincial percentage means (a) in the case of a charity, or a qualifying non-profit organization, that is not a selected public service body and that is resident in a participating province, 50%, (b) in the case of a hospital authority resident in Nova Scotia, 83%, (c) in the case of a school authority resident in Nova Scotia, 68%, (d) in the case of a university or public college resident in Nova Scotia, 67%, (e) in the case of a municipality resident in Nova Scotia or New Brunswick, 57.14%, (f) despite any of paragraphs (a) to (e), if there is a sales tax harmonization agreement with the government of a participating province that allows for rebates in respect of public service bodies relating to the new harmonized value-added tax system in respect of the participating province and if the participating province is prescribed for the purposes of this paragraph, in the case of a person of a prescribed class resident in the participating province, the prescribed percentage for that class in respect of the participating province, and (g) in any other case, 0%; ( pourcentage provincial établi )
Excise Tax Act — E-15 (a)
specified supply of property of a person means (a) a taxable supply made to the person at any time after December 31, 2004, of property that was owned on that day by the person or by another person who is related to the person at that time, or (b) a taxable supply that the person is deemed under subsection 211(4) to have made after December 30, 2004, of property that was, on that day, owned by the person, or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made. ( fourniture déterminée )
Excise Tax Act — E-15 259.1
all not be paid under subsection (2) to a specified person in respect of tax payable by the person unless the person files an application for the rebate within four years after the end of the claim period of the person in which the tax became payable. Limitation (4) Except where subsection (5) applies, a person shall not make more than one application for rebates under this section for any claim period of the person. Application by branches or divisions (5) Where a person that is entitled to a rebate under subsection (2) is engaged in one or more activities in separate branches or divisions and is required under subsection 259(10) to file separate applications for rebates under section 259 in respect of a branch or division, the person (a) shall file separate applications under this section in respect of the branch or division; and (b) shall not make more than one such application in respect of the branch or division for any claim period of the person. (6) [Repealed, 2009, c. 32, s. 30] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, ss. 69.1, 228; 2009, c. 32, s. 30; 2012, c. 19, s. 22; 2018, c. 27, s. 47
Excise Tax Act — E-15
claim period has the meaning assigned by subsection 259(1). ( période de demande )
Excise Tax Act — E-15 (a)
printed book does not include anything that is or the main component of which is (a) a newspaper; (b) a magazine or periodical acquired otherwise than by way of subscription; (c) a magazine or periodical in which the printed space devoted to advertising is more than 5% of the total printed space; (d) a brochure or pamphlet; (e) a sales catalogue, a price list or advertising material; (f) a warranty booklet or an owner’s manual; (g) a book designed primarily for writing on; (h) a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps or stickers; (i) a cut-out book or a press-out book; (j) a program relating to an event or performance; (k) an agenda, calendar, syllabus or timetable; (l) a directory, an assemblage of charts or an assemblage of street or road maps, but not including (i) a guidebook, or (ii) an atlas that consists in whole or in part of maps other than street or road maps; (m) a rate book; (n) an assemblage of blueprints, patterns or stencils; (o) prescribed property; or (p) an assemblage or collection of, or any item similar to, items included in any of paragraphs (a) to (o). ( livre imprimé )
Excise Tax Act — E-15
qualifying non-profit organization has the meaning assigned by subsection 259(2). ( organisme à but non lucratif admissible )
Excise Tax Act — E-15 (a)
specified person means (a) a municipality; (b) a school authority; (c) a university; (d) an organization that operates a post-secondary college or post-secondary technical institute (i) that receives from a government or municipality funds that are paid for the purpose of assisting the organization in the ongoing provision of educational services to the general public, and (ii) the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education; (e) a charity, public institution or qualifying non-profit organization that operates a public lending library; or (f) a prescribed charity, or a prescribed qualifying non-profit organization, the primary purpose of which is the promotion of literacy. ( personne déterminée )
Excise Tax Act — E-15 (a)
specified property means (a) a printed book or an update of such a book; (b) an audio recording all or substantially all of which is a spoken reading of a printed book; or (c) a bound or unbound printed version of scripture of any religion. ( bien déterminé )
Excise Tax Act — E-15 259.2
Definitions 259.2 (1) The following definitions apply in this section. claim period has the same meaning as in subsection 259(1). ( période de demande ) Legion entity means the Dominion Command or any provincial command or branch of the Royal Canadian Legion. ( entité de la Légion ) Rebate for poppies and wreaths (2) If a Legion entity acquires, imports or brings into a participating province property that is a poppy or wreath, the Minister shall, subject to subsection (3), pay a rebate to the Legion entity equal to the amount of tax that becomes payable, or is paid without having become payable, by the Legion entity during a claim period of the Legion entity in respect of the acquisition, importation or bringing in. Application for rebate (3) A rebate shall not be paid under subsection (2) in respect of tax that becomes payable, or is paid without having become payable, by a Legion entity during a claim period of the Legion entity unless the Legion entity files an application for the rebate within four years after the last day of the claim period. Limitation (4) A Legion entity must not make more than one application for rebates under this section for any claim period of the Legion entity. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2011, c. 15, s. 12
Excise Tax Act — E-15
claim period has the same meaning as in subsection 259(1). ( période de demande )
Excise Tax Act — E-15
Legion entity means the Dominion Command or any provincial command or branch of the Royal Canadian Legion. ( entité de la Légion )
Excise Tax Act — E-15 260
Exports by a charity or a public institution 260 (1) Where a person that is a charity or a public institution is the recipient of a supply of property or a service, has paid tax in respect of the supply and has exported the property or service, subject to subsection (2), the Minister shall pay a rebate to the person equal to the amount of tax paid in respect of the supply. Application for rebate (2) A rebate shall not be paid under subsection (1) to a person in respect of a supply unless the person files an application for the rebate within four years after the end of the fiscal year of the person in which tax in respect of the supply became payable. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 70
Excise Tax Act — E-15 (a)
eligible amount of a pension entity for a claim period of the pension entity means an amount of tax, other than a recoverable amount in respect of the claim period, that (a) became payable by the pension entity during the claim period, or was paid by the pension entity during the claim period without having become payable, in respect of a supply, importation or bringing into a participating province of property or a service that the pension entity acquired, imported or brought into the participating province, as the case may be, for consumption, use or supply in respect of a pension plan, other than an amount of tax that (i) is deemed to have been paid by the pension entity under this Part (other than section 191), (ii) became payable, or was paid without having become payable, by the pension entity at a time when it was entitled to claim a rebate under section 259, (iii) was payable under subsection 165(1), or is deemed under section 191 to have been paid, by the pension entity in respect of a taxable supply to the pension entity of a residential complex, an addition to a residential complex or land if, in respect of that supply, the pension entity was entitled to claim a rebate under section 256.2 or would be so entitled after paying the tax payable in respect of that supply, or (iv) if the pension entity is a selected listed financial institution throughout the claim period, was payable under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1; or (b) is deemed to have been paid by the pension entity under section 172.1 or 172.2 during the claim period. ( montant admissible )
Excise Tax Act — E-15 (a)
employee PRPP contribution means a contribution by an employee of an employer to a pooled registered pension plan that (a) may be deducted by the employee under paragraph 60(i) of the Income Tax Act in computing their income; and (b) is remitted by the employer to the PRPP administrator of the plan under a contract with the PRPP administrator in respect of all or a class of the employees of the employer. ( cotisation RPAC de salarié )
Excise Tax Act — E-15
employer contribution means a contribution by an employer to a pension plan that may be deducted by the employer under paragraph 20(1)(q) of the Income Tax Act in computing its income. ( cotisation d’employeur )
Excise Tax Act — E-15
multi-employer plan [Repealed, 2010, c. 12, s. 75]
Excise Tax Act — E-15
non-qualifying pension entity means a pension entity that is not a qualifying pension entity. ( entité de gestion non admissible )
Excise Tax Act — E-15
participating employer [Repealed, 2012, c. 31, s. 88]
Excise Tax Act — E-15
pension contribution [Repealed, 2014, c. 39, s. 97]
Excise Tax Act — E-15
pension entity [Repealed, 2012, c. 31, s. 88]
Excise Tax Act — E-15
pension plan [Repealed, 2012, c. 31, s. 88]