GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 3
3 A supply of a service of providing care and supervision to an individual with limited physical or mental capacity for self-supervision and self-care due to an infirmity or disability, if the service is rendered principally at an establishment of the supplier.
Excise Tax Act — E-15 1
1 A supply of legal services provided under a legal aid plan administered by or under the authority of a government of a province made by the person responsible for administering the plan.
Excise Tax Act — E-15 1
ribed game of chance; (j) a residential complex, or an interest therein, where the supply is made by way of sale; (k) real property where the supply is made by way of sale to an individual or a personal trust, other than a supply of real property on which is situated a structure that was used by the charity as an office or in the course of commercial activities or of making exempt supplies; (l) real property where the supply is made by way of sale and, immediately before the time tax would first become payable in respect of the supply if it were a taxable supply, the property is used (otherwise than in making the supply) primarily in commercial activities of the charity; (m) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable in respect of the supply if it were a taxable supply; (n) designated municipal property, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act; (o) a parking space if (i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity, (ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and (iii) any of the following conditions is met: (A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii), (B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or (C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply; or (p) a service rendered to an individual for the purpose of enhancing or otherwise altering the individual’s physical appearance and not for medical or reconstructive purposes or a right entitling a person to the service.
Excise Tax Act — E-15 (a)
(a) property or a service included in Schedule VI;
Excise Tax Act — E-15 (b)
(b) property or a service where the supply is deemed under Part IX of the Act to have been made by the charity (other than a supply that is deemed to have been made under section 187 of the Act or that is deemed only under section 136.1 of the Act to have been made);
Excise Tax Act — E-15 (c)
(c) particular personal property (other than property that was acquired, manufactured or produced by the charity for the purpose of making a supply by way of sale of the property and property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by way of lease, licence or similar arrangement by the charity of real property) where, immediately before the time tax would first become payable in respect of the supply of the particular property if it were a taxable supply, that property is used (otherwise than in making the supply) in commercial activities of the charity or, in the case of capital property, primarily in such activities;
Excise Tax Act — E-15 (d)
(d) tangible personal property (other than property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by the charity of real property by way of lease, licence or similar arrangement) that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for catering;
Excise Tax Act — E-15 (d.1)
(d.1) a specified service (as defined in subsection 178.7(1) of the Act) if the supply is made to a registrant at a time when a designation of the charity under section 178.7 of the Act is in effect;
Excise Tax Act — E-15 (e)
(e) an admission in respect of a place of amusement unless the maximum consideration for a supply by the charity of such an admission does not exceed one dollar;
Excise Tax Act — E-15 (f)
(f) a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity except where (i) it could reasonably be expected, given the nature of the activity or the degree of relevant skill or ability required for participation in it, that such services, memberships or rights supplied by the charity would be provided primarily to children 14 years of age or under and the services are not supplied as part of, the membership is not in, or the right is not in respect of, a program involving overnight supervision throughout a substantial portion of the program, or (ii) such services, memberships or rights supplied by the charity are intended to be provided primarily to individuals who are underprivileged or who have a disability;
Excise Tax Act — E-15 (i)
(i) it could reasonably be expected, given the nature of the activity or the degree of relevant skill or ability required for participation in it, that such services, memberships or rights supplied by the charity would be provided primarily to children 14 years of age or under and the services are not supplied as part of, the membership is not in, or the right is not in respect of, a program involving overnight supervision throughout a substantial portion of the program, or
Excise Tax Act — E-15 (ii)
(ii) such services, memberships or rights supplied by the charity are intended to be provided primarily to individuals who are underprivileged or who have a disability;
Excise Tax Act — E-15 (g)
(g) a membership (other than a membership described in subparagraph (f)(i) or (ii)) where the membership (i) entitles the member (A) to an admission in respect of a place of amusement the supply of which, were it made separately from the supply of the membership, would be a taxable supply, or (B) to a discount on the value of consideration for a supply of such an admission, or (ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the admission, discount or right is insignificant in relation to the consideration for the membership;
Excise Tax Act — E-15 (i)
(i) entitles the member (A) to an admission in respect of a place of amusement the supply of which, were it made separately from the supply of the membership, would be a taxable supply, or (B) to a discount on the value of consideration for a supply of such an admission, or
Excise Tax Act — E-15 (A)
(A) to an admission in respect of a place of amusement the supply of which, were it made separately from the supply of the membership, would be a taxable supply, or
Excise Tax Act — E-15 (B)
(B) to a discount on the value of consideration for a supply of such an admission, or
Excise Tax Act — E-15 (ii)
(ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement,
Excise Tax Act — E-15
except where the value of the admission, discount or right is insignificant in relation to the consideration for the membership;
Excise Tax Act — E-15 (h)
(h) services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;
Excise Tax Act — E-15 (i)
(i) a right, other than an admission, to play or participate in a game of chance where the charity is a prescribed person or the game is a prescribed game of chance;
Excise Tax Act — E-15 (j)
(j) a residential complex, or an interest therein, where the supply is made by way of sale;
Excise Tax Act — E-15 (k)
(k) real property where the supply is made by way of sale to an individual or a personal trust, other than a supply of real property on which is situated a structure that was used by the charity as an office or in the course of commercial activities or of making exempt supplies;
Excise Tax Act — E-15 (l)
(l) real property where the supply is made by way of sale and, immediately before the time tax would first become payable in respect of the supply if it were a taxable supply, the property is used (otherwise than in making the supply) primarily in commercial activities of the charity;
Excise Tax Act — E-15 (m)
(m) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable in respect of the supply if it were a taxable supply;
Excise Tax Act — E-15 (n)
(n) designated municipal property, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act;
Excise Tax Act — E-15 (o)
(o) a parking space if (i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity, (ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and (iii) any of the following conditions is met: (A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii), (B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or (C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply; or
Excise Tax Act — E-15 (i)
(i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity,
Excise Tax Act — E-15 (ii)
(ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and
Excise Tax Act — E-15 (iii)
(iii) any of the following conditions is met: (A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii), (B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or (C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply; or
Excise Tax Act — E-15 (A)
(A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii),
Excise Tax Act — E-15 (B)
(B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or
Excise Tax Act — E-15 (C)
(C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply; or
Excise Tax Act — E-15 (p)
(p) a service rendered to an individual for the purpose of enhancing or otherwise altering the individual’s physical appearance and not for medical or reconstructive purposes or a right entitling a person to the service.
Excise Tax Act — E-15 2
2 A supply made by a charity of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event where part of the consideration for the supply may reasonably be regarded as an amount that is donated to the charity and in respect of which a receipt referred to in subsection 110.1(2) or 118.1(2) of the Income Tax Act may be issued or could be issued if the recipient of the supply were an individual.
Excise Tax Act — E-15 3
3 A supply by way of sale of personal property or a service made by a charity in the course of a fund-raising activity of the charity, but not including (a) a supply of any property or service where (i) the charity makes supplies of such property or services in the course of that activity, or (ii) the agreement for the supply entitles the recipient to receive from the charity property or services, on a regular or continuous basis throughout the year or a significant portion of the year; (b) a supply of property or a service included in paragraph 1(a), (b), (c) or (i); or (c) a supply of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance.
Excise Tax Act — E-15 (a)
(a) a supply of any property or service where (i) the charity makes supplies of such property or services in the course of that activity, or (ii) the agreement for the supply entitles the recipient to receive from the charity property or services, on a regular or continuous basis throughout the year or a significant portion of the year;
Excise Tax Act — E-15 (i)
(i) the charity makes supplies of such property or services in the course of that activity, or
Excise Tax Act — E-15 (ii)
(ii) the agreement for the supply entitles the recipient to receive from the charity property or services,
Excise Tax Act — E-15
on a regular or continuous basis throughout the year or a significant portion of the year;
Excise Tax Act — E-15 (b)
(b) a supply of property or a service included in paragraph 1(a), (b), (c) or (i); or
Excise Tax Act — E-15 (c)
(c) a supply of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance.
Excise Tax Act — E-15 4
4 A supply made by a charity of food or beverages to seniors, underprivileged individuals or individuals with a disability under a program established and operated for the purpose of providing prepared food to such individuals in their places of residence and any supply of food or beverages made to the charity for the purpose of the program.
Excise Tax Act — E-15 5
5 A supply made by a charity of any property or service if all or substantially all of the supplies of the property or service by the charity are made for no consideration, but not including a supply of (a) blood or blood derivatives; or (b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity.
Excise Tax Act — E-15 (b)
(b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity.
Excise Tax Act — E-15 5.1
5.1 A supply by way of sale made by a charity to a recipient of tangible personal property (other than capital property of the charity or, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act, designated municipal property), or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, if the total charge for the supply is the usual charge by the charity for such supplies to such recipients and (a) if the charity does not charge the recipient any amount as tax under Part IX of the Act in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and (b) if the charity charges the recipient an amount as tax under that Part in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax , R.S.Q., c. T-0.1, at a time when the charity was a registrant as defined in section 1 of that Act.
Excise Tax Act — E-15 (a)
(a) if the charity does not charge the recipient any amount as tax under Part IX of the Act in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and
Excise Tax Act — E-15 (b)
(b) if the charity charges the recipient an amount as tax under that Part in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax , R.S.Q., c. T-0.1, at a time when the charity was a registrant as defined in section 1 of that Act.
Excise Tax Act — E-15 5.2
5.2 A supply made by a charity of food, beverages or short-term accommodation if the supply is made in the course of an activity the purpose of which is to relieve poverty, suffering or distress of individuals and is not fund-raising.
Excise Tax Act — E-15 6
6 A supply made by a charity of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance, where (a) the administrative function and other functions performed in operating the game and taking the bets are performed exclusively by volunteers; and (b) in the case of a bingo or casino, the game is not conducted in premises or at a place, including any temporary structure, that is used primarily for the purposes of conducting gambling activities.
Excise Tax Act — E-15 (a)
(a) the administrative function and other functions performed in operating the game and taking the bets are performed exclusively by volunteers; and
Excise Tax Act — E-15 (b)
(b) in the case of a bingo or casino, the game is not conducted in premises or at a place, including any temporary structure, that is used primarily for the purposes of conducting gambling activities.
Excise Tax Act — E-15 7
7 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a charity if (a) at the time the supply is made, either (i) all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by individuals who are accessing a public hospital, or (ii) it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital; (b) it is not the case that (i) all or substantially all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity, (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and (c) no election made by the charity under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.
Excise Tax Act — E-15 (a)
(a) at the time the supply is made, either (i) all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by individuals who are accessing a public hospital, or (ii) it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
Excise Tax Act — E-15 (i)
(i) all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by individuals who are accessing a public hospital, or
Excise Tax Act — E-15 (ii)
(ii) it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;