GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 136.4
Definition telecommunications channel 136.4 (1) In this section, telecommunications channel means a telecommunications circuit, line, frequency, channel, partial channel or other means of sending or receiving a telecommunication but does not include a satellite channel. Dedicated telecommunications channel (2) For the purposes of this Part, where a person supplies a telecommunication service of granting to the recipient of the supply sole access to a telecommunications channel for transmitting telecommunications between a place in a particular province and a place in another province, (a) the person is deemed to have made a separate supply of the service in each of those two provinces and in each province, if any, that is between those provinces; and (b) the consideration for the supply in each province is deemed to be equal to the amount determined by the formula (A/B) × C where A is the distance over which the telecommunications would be transmitted in that province if the telecommunications were transmitted solely by means of cable and related telecommunications facilities located in Canada that connected, in a direct line, the transmitters for emitting and receiving the telecommunications, B is the distance over which the telecommunications would be transmitted in Canada if the telecommunications were transmitted solely by such means, and C is the total consideration paid or payable by the recipient for the sole access to the telecommunications channel. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 154
Excise Tax Act — E-15 137
Coverings and containers 137 For the purposes of this Part, where tangible personal property of a particular class is supplied in a covering or container that is usual for that class of property, the covering or container shall be deemed to form part of the property so supplied. [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-15 138
Incidental supplies 138 For the purposes of this Part, where (a) a particular property or service is supplied together with any other property or service for a single consideration, and (b) it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service shall be deemed to form part of the particular property or service so supplied. [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-15 139
Financial services in mixed supply 139 For the purposes of this Part, where (a) one or more financial services are supplied together with one or more other services that are not financial services, or with properties that are not capital properties of the supplier, for a single consideration, (b) the financial services are related to the other services or the properties, as the case may be, (c) it is the usual practice of the supplier to supply those or similar services, or those or similar properties and services, together in the ordinary course of the business of the supplier, and (d) the total of all amounts, each of which would be the consideration for a financial service so supplied if that financial service had been supplied separately, is greater than 50% of the total of all amounts, each of which would be the consideration for a service or property so supplied if that service or property had been supplied separately, the supply of each of the services and properties shall be deemed to be a supply of a financial service. [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. 16
Excise Tax Act — E-15 140
Supply of membership with security 140 For the purposes of this Part, where (a) a person makes a supply of a share, bond, debenture or other security (other than a share in a credit union or in a cooperative corporation the main purpose of which is not to provide dining, recreational or sporting facilities) that represents capital stock or debt of a particular organization, and (b) ownership of the security by the recipient of the supply is a condition of the recipient’s, or another person’s, obtaining a membership, or a right to acquire a membership, in the particular organization or in another organization that is related to the particular organization, the supply of the security shall be deemed to be a supply of a membership and not a supply of a financial service. [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. 17
Excise Tax Act — E-15 141
Use in commercial activities 141 (1) For the purposes of this Part, where substantially all of the consumption or use of property or a service by a person, other than a financial institution, is in the course of the person’s commercial activities, all of the consumption or use of the property or service by the person shall be deemed to be in the course of those activities. Intended use in commercial activities (2) For the purposes of this Part, where substantially all of the consumption or use for which a person, other than a financial institution, acquires or imports property or a service or brings it into a participating province is in the course of the person’s commercial activities, all of the consumption or use for which the person acquired or imported the property or service or brought it into the province, as the case may be, is deemed to be in the course of those activities. Use in other activities (3) For the purposes of this Part, where substantially all of the consumption or use of property or a service by a person, other than a financial institution, is in the course of particular activities of the person that are not commercial activities, all of the consumption or use of the property or service by the person shall be deemed to be in the course of those particular activities. Intended use in other activities (4) For the purposes of this Part, where substantially all of the consumption or use for which a person, other than a financial institution, acquires or imports property or a service or brings it into a participating province is in the course of particular activities of the person that are not commercial activities, all of the consumption or use for which the person acquired or imported the property or service or brought it into the province, as the case may be, is deemed to be in the course of those particular activities. Real property that includes residential complex (5) For the purposes of subsections (1) to (4), where real property includes a residential complex and another part that is not part of the residential complex, (a) the residential complex and the other part shall each be deemed to be a separate property; and (b) where property or a service is acquired, imported or brought into a participating province for consumption or use in relation to the real property, subsections (1) to (4) apply to the property or service only to the extent it is acquired, imported or brought into the province, as the case may be, for consumption or use in relation to the part that is not part of the residential complex. [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. 18; 1997, c. 10, s. 155
Excise Tax Act — E-15 141.01
y person, the following rules apply: (c) to the extent that the supplier acquired or imported a particular property or service or brought it into a participating province for the purpose of making the free supply of that property or service or for consumption or use in the course of making the free supply, the supplier shall be deemed, for the purposes of subsection (2), to have acquired or imported the particular property or service or brought it into the province, as the case may be, (i) for use in the course of the particular endeavour, and (ii) for the specified purposes and not for the purpose of making the free supply, and (d) to the extent that the supplier consumed or used a particular property or service for the purpose of making the free supply, the supplier shall be deemed, for the purposes of subsection (3), to have consumed or used the particular property or service for the specified purposes and not for the purpose of making the free supply. Method of determining extent of use, etc. (5) Subject to section 141.02, the methods used by a person in a fiscal year to determine (a) the extent to which properties or services are acquired, imported or brought into a participating province by the person for the purpose of making taxable supplies for consideration or for other purposes, and (b) the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes, shall be fair and reasonable and shall be used consistently by the person throughout the year. Application to other provisions (6) Where (a) a particular provision of this Part, other than subsections (2) to (4), deems certain circumstances or facts to exist, and (b) that deeming is dependent, in whole or in part, on the particular circumstance that property or a service is or was consumed or used, or acquired, imported or brought into a participating province for consumption or use, to a certain extent in the course of, or otherwise than in the course of, commercial activities or other activities, that certain extent shall be determined under subsection (2) or (3), as the case requires, for the purpose of determining whether the particular circumstance exists, but where it is so determined that the particular circumstance exists and all other circumstances necessary for the particular provision to apply exist, the deeming by the particular provision shall apply notwithstanding subsections (2) and (3). Idem (7) Where a provision of this Part deems the consideration for a supply not to be consideration for the supply, a supply to be made for no consideration or a supply not to have been made by a person, that deeming shall not apply for the purposes of any of subsections (1) to (4). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 9, s. 4; 1997, c. 10, ss. 5, 156, 255; 2010, c. 12, s. 56; 2017, c. 33, s. 108(F) 2021, c. 23, s. 101(F)
Excise Tax Act — E-15 141.02
t was fair and reasonable and used consistently by the financial institution throughout the fiscal year; (f) in the case of the determination, under subsection (21), of the operative extent or the procurative extent of the business input, the particular methods referred to in that subsection were used consistently, and as indicated in the application referred to in that subsection, throughout the fiscal year; and (g) in the case of the determination, under subsection (27), of the operative extent or the procurative extent of the business input, (i) the methods specified by the financial institution in the application referred to in that subsection were (A) fair and reasonable, and (B) used consistently, and as indicated in the application referred to in paragraph (27)(a), by the financial institution throughout the fiscal year, and (ii) if the Minister has provided modifications to those methods as described in paragraph (27)(e), the modified methods are not fair and reasonable for the purpose of determining the operative extent and the procurative extent of the business inputs of the financial institution for the fiscal year. Ministerial direction (32) If a financial institution is required to use a method (in this subsection referred to as the “previous method”) in accordance with any of subsections (10) to (15) in respect of a fiscal year of the financial institution, the Minister may at any time, by notice in writing, direct the financial institution to use, for the purposes of determining for the fiscal year, and any subsequent fiscal year, the operative extent and the procurative extent of each business input referred to in that subsection, another method that is fair and reasonable and, if the Minister so directs, the other method, and not the previous method, shall apply for those purposes. Method directed by the Minister — appeals (33) If under subsection (32) the Minister directs a financial institution to use a method in respect of a business input for a fiscal year, the Minister assesses the net tax of the financial institution for a reporting period included in the fiscal year and the financial institution appeals the assessment under this Part in respect of an issue relating to the application of that subsection, (a) the Minister shall establish on a balance of probabilities that the method is fair and reasonable; and (b) if the final determination of the courts is that the method is not fair and reasonable, the Minister shall not direct the financial institution under subsection (32) to use another method for the fiscal year in respect of the business input. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2010, c. 12, s. 57
Excise Tax Act — E-15
adjusted tax credit amount means the amount determined, for a fiscal year of a person, by the formula A × 365/B where A is the tax credit amount of the person for the fiscal year; and B is the number of days in the fiscal year. ( montant de crédit de taxe rajusté )
Excise Tax Act — E-15
adjusted total tax amount means the amount determined, for a fiscal year of a person, by the formula A × 365/B where A is the total tax amount of the person for the fiscal year; and B is the number of days in the fiscal year. ( montant total de taxe rajusté )
Excise Tax Act — E-15
business input means an excluded input, an exclusive input or a residual input. ( intrant d’entreprise )
Excise Tax Act — E-15
direct attribution method means a method, conforming to criteria, rules, terms and conditions specified by the Minister, of determining in the most direct manner the operative extent and the procurative extent of property or a service. ( méthode d’attribution directe )
Excise Tax Act — E-15 (a)
direct input means property or a service, other than (a) an excluded input; (b) an exclusive input; or (c) a non-attributable input. ( intrant direct )
Excise Tax Act — E-15 (a)
excluded input of a person means (a) property that is for use by the person as capital property; (b) property or a service that is acquired, imported or brought into a participating province by the person for use as an improvement to property described in paragraph (a); or (c) a prescribed property or service. ( intrant exclu )
Excise Tax Act — E-15
exclusive input of a person means property or a service (other than an excluded input) that is acquired, imported or brought into a participating province by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration. ( intrant exclusif )
Excise Tax Act — E-15 (a)
non-attributable input of a person means property or a service that is (a) not an excluded input or an exclusive input of the person; (b) acquired, imported or brought into a participating province by the person; and (c) not attributable to the making of any particular supply by the person. ( intrant non attribuable )
Excise Tax Act — E-15
operative extent of property or a service means, as the case may be, the extent to which the consumption or use of the property or service is for the purpose of making taxable supplies for consideration or the extent to which the consumption or use of the property or service is for purposes other than making taxable supplies for consideration. ( mesure d’utilisation )
Excise Tax Act — E-15
procurative extent of property or a service means, as the case may be, the extent to which the property or service is acquired, imported or brought into a participating province for the purpose of making taxable supplies for consideration or the extent to which the property or service is acquired, imported or brought into a participating province for purposes other than making taxable supplies for consideration. ( mesure d’acquisition )
Excise Tax Act — E-15 (a)
qualifying institution for a particular fiscal year means a person that (a) is a financial institution of a prescribed class throughout the particular fiscal year of the person; and (b) has two fiscal years immediately preceding the particular fiscal year and, for each of those two fiscal years, (i) the adjusted tax credit amount of the person equals or exceeds the prescribed amount for that prescribed class for the particular fiscal year, and (ii) the tax credit rate of the person equals or exceeds the prescribed percentage for that prescribed class for the particular fiscal year. ( institution admissible )
Excise Tax Act — E-15
requested information means any information, additional information or document in respect of an application made by a person under subsection (18) that the Minister requests in writing from the person. ( renseignement demandé )
Excise Tax Act — E-15
residual input means a direct input or a non-attributable input. ( intrant résiduel )
Excise Tax Act — E-15 (a)
residual input tax amount of a person for a fiscal year means (a) if the person is a selected listed financial institution at any time in the fiscal year, an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01 in respect of a supply or importation of a residual input that became payable by the person during the fiscal year without having been paid before the fiscal year or was paid by the person during the fiscal year without having become payable; and (b) in any other case, an amount of tax in respect of a supply, importation or bringing into a participating province of a residual input that became payable by the person during the fiscal year without having been paid before the fiscal year or was paid by the person during the fiscal year without having become payable. ( montant de taxe pour intrant résiduel )
Excise Tax Act — E-15
specified method means a method, conforming to criteria, rules, terms and conditions specified by the Minister, of determining the operative extent and the procurative extent of property or a service. ( méthode déterminée )
Excise Tax Act — E-15 (a)
tax credit amount of a person for a fiscal year of the person means (a) if the person has made an election under subsection (9) in respect of the fiscal year, the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person would, in the absence of that subsection, be entitled to claim under this Part; (b) if the person is a qualifying institution for the fiscal year, has not made an election under subsection (7) or (27) in respect of the fiscal year and has not received an authorization from the Minister to use for the fiscal year the particular methods set out in an application made under subsection (18), the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person would, if the person were not a qualifying institution for the fiscal year and did not make an election under subsection (9) in respect of the fiscal year, be entitled to claim under this Part; and (c) in any other case, the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person is entitled to claim under this Part. ( montant de crédit de taxe )
Excise Tax Act — E-15
tax credit rate of a person for a fiscal year of the person means the quotient, expressed as a percentage, determined by dividing the tax credit amount of the person for the fiscal year by the total tax amount of the person for the fiscal year. ( taux de crédit de taxe )
Excise Tax Act — E-15
total tax amount of a person for a fiscal year of the person means the total of all amounts each of which is a residual input tax amount of the person for the fiscal year. ( montant total de taxe )
Excise Tax Act — E-15 141.1
n or termination of a commercial activity of the person, the person shall be deemed to have done that thing in the course of commercial activities of the person; and (b) to the extent that a person does anything (other than make a supply) in connection with the acquisition, establishment, disposition or termination of an activity of the person that is not a commercial activity, the person shall be deemed to have done that thing otherwise than in the course of commercial activities. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 18; 1997, c. 10, s. 157
Excise Tax Act — E-15 141.2
Sale of personal property of a municipality 141.2 (1) Despite section 141.1, for the purposes of this Part, a supply (other than an exempt supply) made by way of sale of personal property of a municipality is deemed to have been made in the course of its commercial activities. Sale of personal property of a designated municipality (2) Despite section 141.1, for the purposes of this Part, a supply (other than an exempt supply) made by way of sale of personal property of a person designated to be a municipality for the purposes of section 259 is deemed to have been made in the course of its commercial activities if the property is designated municipal property of the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2004, c. 22, s. 30