Excise Tax Act — E-15 123
om natural gas that is transported by pipeline to the plant by a common carrier of natural gas; ( installation de traitement complémentaire ) substantial renovation of a residential complex means the renovation or alteration of the whole or that part of a building, as described in whichever of paragraphs (a) to (e) of the definition residential complex is applicable to the residential complex, in which one or more residential units are located to such an extent that all or substantially all of the building or part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph (b) of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex; ( rénovations majeures ) Superintendent means the Superintendent of Financial Institutions appointed pursuant to the Office of the Superintendent of Financial Institutions Act ; ( surintendant ) supplier , in respect of a supply, means the person making the supply; ( Version anglaise seulement ) supply means, subject to sections 133 and 134, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; ( fourniture ) tax means tax payable under this Part; ( taxe ) taxable supply means a supply that is made in the course of a commercial activity; ( fourniture taxable ) taxation year of a person means (a) where the person is a taxpayer, within the meaning of that term in the Income Tax Act (other than an unincorporated person exempt because of subsection 149(1) of that Act from tax under Part I of that Act on all or part of the person’s taxable income), the taxation year of the person for the purposes of that Act, (b) where the person is a partnership described in subparagraph 249.1(1)(b)(ii) of that Act, the fiscal period of the person’s business determined under subsection 249.1(1) of that Act, and (c) in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation other than a professional corporation (within the meaning assigned by subsection 248(1) of that Act); ( année d’imposition ) Tax Court means the Tax Court of Canada; ( Version anglaise seulement ) tax fraction [Repealed, 1997, c. 10, s. 150] taxi business means (a) a business carried on in Canada of transporting passengers by taxi or other similar vehicle for fares that are regulated under the laws of Canada or a province, or (b) a business carried on in Canada by a person of transporting passengers for fares by motor vehicle — being a vehicle that would be an automobile , as defined in subsection 248(1) of the Income Tax Act , if that definition were read without reference to “a motor vehicle acquired primarily for use as a taxi,” in its paragraph (c) and without reference to its paragraph (e) — within a particular municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, other than (i) the part of the business that does not involve the making of taxable supplies by the person, (ii) the part of the business that is the operation of a sightseeing service or the school transportation of elementary or secondary students, or (iii) a prescribed business or a prescribed activity of a business; ( entreprise de taxis ) tax rate , for or in relation to a participating province, means (a) if there is a sales tax harmonization agreement with the government of the participating province relating to the new harmonized value-added tax system, the rate that is prescribed for the participating province, (b) if the participating province is an offshore area referred to in the d