GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
specified gaming machine supply means a supply in respect of a gaming machine made to an issuer if (a) the supply is (i) of the machine, or a site at which the machine is operated, made by way of lease, licence or similar arrangement, or (ii) of a service of repairing or maintaining the machine, performing functions necessary to ensure its proper operation or awarding, paying or delivering prizes won in the games of chance played by its operation, and (b) under the agreement for the supply, all or part of the consideration for the supply is determined as a percentage of the proceeds of the issuer from conducting those games. ( fourniture reliée aux appareils de jeu )
Excise Tax Act — E-15 188.2
he other person to one or more persons each of which (i) is a person whose identity is known to the other person, (ii) deals at arm’s length with the other person, and (iii) is not a mining group operator in respect of a mining group that includes the other person if the mining activity is in respect of that mining group. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2023, c. 26, s. 118
Excise Tax Act — E-15
cryptoasset means property (other than prescribed property) that is a digital representation of value and that only exists at a digital address of a publicly distributed ledger. ( cryptoactif )
Excise Tax Act — E-15 (a)
mining activity means an activity of (a) validating transactions in respect of a cryptoasset and adding them to a publicly distributed ledger on which the cryptoasset exists at a digital address; (b) maintaining and permitting access to a publicly distributed ledger on which a cryptoasset exists at a digital address; or (c) allowing computing resources to be used for the purpose of, or in connection with, performing activities described in paragraph (a) or (b) in respect of a cryptoasset. ( activité de minage )
Excise Tax Act — E-15 (a)
mining group means a group of persons that, under an agreement, (a) pool property or services for the performance of mining activities; and (b) share mining payments in respect of the mining activities among members of the group. ( groupe de minage )
Excise Tax Act — E-15
mining group operator , in respect of a mining group, means a person that coordinates, oversees or manages the mining activities of the mining group. ( exploitant d’un groupe de minage )
Excise Tax Act — E-15
mining payment , in respect of a mining activity, means money, property or a service that is a fee, reward or other form of payment and that is received or generated as a consequence of the mining activity being performed. ( paiement de minage )
Excise Tax Act — E-15 189
Dues in respect of employment 189 For the purposes of this Part, where an amount is paid by a person to an organization as (a) a membership due paid to a trade union as defined (i) in section 3 of the Canada Labour Code , or (ii) in any Act of the legislature of a province providing for the investigation, conciliation or settlement of industrial disputes, or to an association of public servants the primary object of which is to promote the improvement of the members’ conditions of employment or work, (b) a due that was, pursuant to the provisions of a collective agreement, retained by the person from an individual’s remuneration and paid to a trade union or association referred to in paragraph (a) of which the individual was not a member, or (c) a due to a parity or advisory committee or similar body, the payment of which was required under the laws of a province in respect of an individual’s employment, the organization shall be deemed to have made an exempt supply to the person and the amount shall be deemed to be consideration for the supply. [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-15 189.1
Government fees 189.1 For the purposes of this Part, where a person who is the holder of, or an applicant for, a right the supply of which is an exempt supply described by paragraph 20(c) of Part VI of Schedule V is required to pay to a government or municipality or a board, commission or other body established by a government or municipality an amount that is levied for the purposes of recovering the costs of administration of a regulatory program relating to the right and a failure to pay the amount would result in a denial or loss of, a restriction in the exercise of, or a change in the person’s entitlements under, the right, the government, municipality or body, as the case may be, shall be deemed to have made an exempt supply to the person and the amount shall be deemed to be consideration for that supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 53
Excise Tax Act — E-15 189.2
Foreign conventions 189.2 Where a sponsor of a foreign convention (a) makes a supply of an admission to the convention, (b) makes a supply by way of lease, licence or similar arrangement of real property for use by the recipient of the supply exclusively as the site for the promotion, at the convention, of property or services supplied by, or a business of, the recipient, or (c) makes a supply of related convention supplies to a recipient of a supply referred to in paragraph (b), the supply shall be deemed to have been made otherwise than in the course of a commercial activity of the sponsor. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 53
Excise Tax Act — E-15 190.1
Construction of mobile or floating home 190.1 (1) For the purposes of this Part, any person who makes a supply of a mobile home or a floating home before it has been used or occupied by any individual as a place of residence or lodging shall be deemed to have engaged in the construction of the home and to have substantially completed the construction at the earlier of the time ownership of the home is transferred to the recipient of the supply and the time possession of the home is transferred to the recipient under the agreement for the supply. Substantial renovation of mobile or floating home (2) For the purposes of this Part, where a person engages in the substantial renovation of a mobile home or a floating home, the home shall be deemed not to have been used or occupied, at any time before the person began to substantially renovate the home, by any individual as a place of residence or lodging. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 55
Excise Tax Act — E-15 191
 complex, shall be deemed to be substantially completed not later than the day all or substantially all of the residential units in the complex or addition are occupied after the construction or substantial renovation is begun. Transfer of possession attributed to builder (10) For the purposes of this section, if (a) a builder of a residential complex or an addition to a multiple unit residential complex makes a supply of the complex or a residential unit in the complex or addition by way of lease, licence or similar arrangement and the supply is an exempt supply included in section 6.1 or 6.11 of Part I of Schedule V, (b) the recipient of the supply is acquiring the complex or unit for use or supply in the course of making exempt supplies and, as part of an exempt supply, possession or use of the complex, unit or residential units in the complex is given by the recipient under a lease, licence or similar arrangement under which occupancy of the complex or unit is given to an individual as a place of residence or lodging, and (c) the builder at any time gives possession of the complex or unit to the recipient under the arrangement, the builder shall be deemed to have at that time given possession of the complex or unit to an individual under a lease, licence or similar arrangement entered into for the purpose of its occupancy by an individual as a place of residence. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, ss. 56, 204(F); 1997, c. 10, s. 37; 2000, c. 12, s. 113, c. 30, s. 40; 2008, c. 28, s. 73 2026, c. 3, s. 160
Excise Tax Act — E-15 191.1
eal property that forms part of the complex or addition, F is the rate set out in subsection 165(1) at the time referred to in paragraph (a), and G is the particular rate, B is the total of all amounts each of which is an amount determined by the formula H × (I/J) where H is an amount (other than an amount referred to in the description of E) that would have been payable as tax, calculated at a particular rate, under subsection 165(1) or section 212, 218 or 218.01 by the builder in respect of an acquisition or importation of an improvement to real property that forms part of the complex or addition but for the fact that the improvement was acquired or imported for consumption, use or supply exclusively in the course of commercial activities of the builder, I is the rate set out in subsection 165(1) at the time referred to in paragraph (a), and J is the particular rate, C is (i) if the complex or addition is situated in a participating province, the total of all amounts each of which is an amount determined by the formula K × (L/M) where K is an amount of tax, calculated at a particular rate, that was payable under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 by the builder in respect of an acquisition of real property that forms part of the complex or addition or in respect of an acquisition, importation or bringing into the participating province of an improvement to real property that forms part of the complex or addition, L is the tax rate for the participating province at the time referred to in paragraph (a), and M is the particular rate, and (ii) in any other case, zero, and D is (i) if the complex or addition is situated in a participating province, the total of all amounts each of which is an amount determined by the formula N × (O/P) where N is an amount (other than an amount referred to in the description of K) that would have been payable as tax, calculated at a particular rate, under subsection 165(2), 212.1(2) or 218.1(1) or Division IV.1 by the builder in respect of an acquisition, importation or bringing into the participating province of an improvement to real property that forms part of the complex or addition but for the fact that the improvement was acquired, imported or brought into the participating province for consumption, use or supply exclusively in the course of commercial activities of the builder, O is the tax rate for the participating province at the time referred to in paragraph (a), and P is the particular rate, and (ii) in any other case, zero. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 38; 2008, c. 28, s. 74; 2014, c. 39, s. 95
Excise Tax Act — E-15 (a)
government funding , in respect of a residential complex, means an amount of money (including a forgivable loan but not including any other loan or a refund or rebate of, or credit in respect of, taxes, duties or fees imposed under any statute) paid or payable by (a) a grantor, or (b) an organization that received the amount from a grantor or another organization that received the amount from a grantor, to a builder of the complex or of an addition thereto for the purpose of making residential units in the complex available to individuals referred to in paragraph (2)(b). ( subvention )
Excise Tax Act — E-15 (a)
grantor means (a) a government or municipality, other than a corporation all or substantially all of whose activities are commercial activities or the supply of financial services or any combination thereof; (b) a band (within the meaning assigned by section 2 of the Indian Act ); (c) a corporation that is controlled by a government, a municipality or a band referred to in paragraph (b) and one of the main purposes of which is to fund charitable or non-profit endeavours; and (d) a trust, board, commission or other body that is established by a government, municipality, band referred to in paragraph (b) or corporation described in paragraph (c) and one of the main purposes of which is to fund charitable or non-profit endeavours. ( subventionneur )
Excise Tax Act — E-15 192
Non-substantial renovation 192 For the purposes of this Part, where in the course of a business of making supplies of real property a person renovates or alters a residential complex of the person and the renovation or alteration is not a substantial renovation, the person shall be deemed (a) to have made and received a taxable supply, in the province in which the complex is situated and at the earlier of the time the renovation is substantially completed and the time ownership of the complex is transferred, for consideration equal to the total of all amounts each of which is an amount in respect of the renovation or alteration (other than an amount of consideration paid or payable by the person for a financial service or for any property or service in respect of which the person is required to pay tax) that would be included in determining the adjusted cost base to the person of the complex for the purposes of the Income Tax Act if the complex were capital property of the person and the person were a taxpayer under that Act; and (b) to have paid as a recipient and to have collected as a supplier, at that time, tax in respect of the supply, calculated on the total determined under paragraph (a). [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. 182
Excise Tax Act — E-15 192.1
New housing — assignment of agreement 192.1 If a taxable supply by way of sale of a single unit residential complex (as defined in subsection 254(1)) or of a residential condominium unit is made in Canada under an agreement of purchase and sale (in this section referred to as the “purchase agreement”) entered into with a builder of the single unit residential complex or of the residential condominium unit and if another supply by way of assignment of the purchase agreement is made by a person (other than the builder) under another agreement, then the following rules apply for the purposes of this Part: (a) the other supply is deemed to be a taxable supply, by way of sale, of real property that is an interest in the single unit residential complex or residential condominium unit; and (b) the consideration for the other supply is deemed to be equal to the amount determined by the formula A − B where A is the consideration for the other supply as otherwise determined for the purposes of this Part, and B is (i) if the other agreement indicates in writing that a part of the consideration for the other supply is attributable to the reimbursement of a deposit paid under the purchase agreement, the part of the consideration for the other supply, as otherwise determined for the purposes of this Part, that is solely attributable to the reimbursement of the deposit paid under the purchase agreement, and (ii) in any other case, zero. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2022, c. 10, s. 52
Excise Tax Act — E-15 193
claim the input tax credit, that input tax credit is for the reporting period in which the time limit for redeeming the property expires. [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. 57; 1997, c. 10, ss. 39, 183; 2006, c. 4, s. 15; 2007, c. 18, s. 14
Excise Tax Act — E-15 194
Incorrect statement 194 For the purposes of this Part, where a supplier makes a taxable supply by way of sale of real property and incorrectly states or certifies in writing to the recipient of the supply that the supply is an exempt supply described in any of sections 2 to 5.3, 8 and 9 of Part I of Schedule V, except where the recipient knows or ought to know that the supply is not an exempt supply, (a) the tax payable in respect of the supply is deemed to be equal to the amount determined by the formula (A/B) × C where A is (i) if tax under subsection 165(2) was payable in respect of the supply, the total of the rate set out in subsection 165(1) and the tax rate for the participating province in which the supply was made, and (ii) in any other case, the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the consideration for the supply; and (b) the supplier shall be deemed to have collected, and the recipient shall be deemed to have paid, that tax on the earlier of the day ownership of the property was transferred to the recipient and the day possession of the property was transferred to the recipient under the agreement for the supply. [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. 58; 1997, c. 10, s. 184; 2006, c. 4, s. 16
Excise Tax Act — E-15 195
Prescribed property 195 For the purposes of this Part, where a person acquires or imports prescribed property or brings it into a participating province for use as capital property of the person, the property is deemed to be personal property and not real property. [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. 59; 1997, c. 10, s. 185
Excise Tax Act — E-15 195.1
Residential complex not capital property 195.1 (1) For the purposes of this Part, other than sections 148 and 249, a residential complex shall be deemed not to be, at a particular time, capital property of a builder of the complex unless (a) at or before the particular time, the construction or substantial renovation of the complex was substantially completed; and (b) at or after the time the construction or substantial renovation of the complex was substantially completed and at or before the particular time, the builder received an exempt supply of the complex or was deemed under section 191 to have received a taxable supply of the complex. Addition not capital property (2) For the purposes of this Part, other than sections 148 and 249, an addition to a multiple unit residential complex shall be deemed not to be, at a particular time, capital property of a builder of the addition unless (a) at or before the particular time, the construction of the addition was substantially completed; and (b) at or after the time the construction of the addition was substantially completed and at or before the particular time, the builder received an exempt supply of the complex or was deemed under subsection 191(4) to have received a taxable supply of the addition. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 59
Excise Tax Act — E-15 195.2
Last acquisition or importation 195.2 (1) For the purposes of this Part (other than Division III and Schedule VII), an importation of property shall not be considered in determining the last acquisition or importation of the property (a) where tax under Division III was not paid on the property in respect of that importation because the property was included in section 1 or 9 of Schedule VII or the property was included in section 8 of that Schedule and was classified under heading 98.13 or 98.14 of Schedule I to the Customs Tariff , or would have been so classified but for Note 11(a) to Chapter 98 of that Schedule; (b) where tax under Division III on the property in respect of that importation was calculated on a value determined under the Value of Imported Goods (GST/HST) Regulations , other than section 8 or 12 or a prescribed section of those Regulations; or (c) in prescribed circumstances. Importation of improvement (2) For the purposes of this Part (other than Division III and Schedule VII), where a person imports capital property of the person that was improved outside Canada and tax under Division III is payable on a value, determined under the Value of Imported Goods (GST/HST) Regulations , that does not exceed the value of the improvement, the importation shall be deemed to be an importation of the improvement. Application before 1991 (3) For the purposes of determining the last acquisition or importation of property, this Part shall be deemed to have been in force at all times before 1991. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 60; 2007, c. 18, s. 63
Excise Tax Act — E-15 196
Intended and actual use 196 (1) For the purposes of this Part, where a person at any time acquires or imports property for use to a particular extent in a particular way, the person shall be deemed to use the property immediately after that time to the particular extent in the particular way. Intended and actual use (2) For the purposes of this Part, if a person at any time brings capital property of the person into a particular participating province from another province and the person was using the property to a particular extent in a particular way immediately after the property or a portion of the property was last acquired, imported or brought into a participating province by the person, the person is deemed to bring it into the particular participating province for use to the particular extent in the particular way. [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. 61; 1997, c. 10, s. 186; 2009, c. 32, s. 12
Excise Tax Act — E-15 196.1
Appropriation to use as capital property 196.1 For the purposes of this Part, where a registrant, at a particular time, appropriates property of the registrant for use as capital property of the registrant or in improving capital property of the registrant and, immediately before the particular time, the property was not capital property of the registrant or an improvement to capital property of the registrant, (a) the registrant shall be deemed (i) to have made, immediately before the particular time, a supply of the property by way of sale, and (ii) where the property was last acquired or imported by the registrant before the particular time for consumption, use or supply, or was consumed or used before the particular time, in the course of commercial activities of the registrant, to have collected, at the particular time, tax in respect of the supply calculated on the fair market value of the property at the particular time; and (b) the registrant shall be deemed to have received, at the particular time, a supply of the property by way of sale and to have paid, at the particular time, tax in respect of the supply equal to (i) where the property was last acquired or imported by the registrant before the particular time for consumption, use or supply, or was consumed or used before the particular time, in the course of commercial activities of the registrant and the supply is not an exempt supply, tax calculated on the fair market value of the property at the particular time, and (ii) in any other case, the basic tax content of the property at the particular time. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 61; 1997, c. 10, s. 187