Excise Tax Act — E-15 123
e corporation; ( regroupement de sociétés mutuelles d’assurance ) Newfoundland offshore area means the offshore area as defined in section 2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act ; ( zone extracôtière de Terre-Neuve ) new harmonized value-added tax system has the same meaning as in subsection 277.1(1); ( nouveau régime de la taxe à valeur ajoutée harmonisée ) non-participating province means (a) a province that is not a participating province, or (b) another area in Canada that is outside the participating provinces; ( province non participante ) non-profit organization means a person (other than an individual, an estate, a trust, a charity, a public institution, a municipality or a government) that was organized and is operated solely for a purpose other than profit, no part of the income of which is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof unless the proprietor, member or shareholder is a club, a society or an association the primary purpose and function of which is the promotion of amateur athletics in Canada; ( organisme à but non lucratif ) non-resident means not resident in Canada; ( non résidant ) Nova Scotia offshore area means the offshore area as defined in section 2 of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act ; ( zone extracôtière de la Nouvelle-Écosse ) office has the meaning assigned by subsection 248(1) of the Income Tax Act , but does not include (a) the position of trustee in bankruptcy, (b) the position of receiver (including the position of a receiver within the meaning assigned by subsection 266(1)), or (c) the position of trustee of a trust or personal representative of a deceased individual where the person who acts in that capacity is entitled to an amount for doing so that is included in computing, for the purposes of that Act, the person’s income or, where the person is an individual, the person’s income from a business; ( charge ) officer means a person who holds an office; ( cadre ) offshore activity means (a) when used in connection with an activity carried on in the Nova Scotia offshore area, an activity in respect of which tax would be imposed under section 212 of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act if this Part were included in the definition Consumption Tax Acts in section 211 of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act ; and (b) when used in connection with an activity carried on in the Newfoundland offshore area, an activity in respect of which tax would be imposed under section 207 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act if this Part were included in the definition Consumption Tax Acts in section 206 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act ; ( activité extracôtière ) organizer of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention; ( organisateur ) participating employer of a pension plan means (a) in the case of a registered pension plan, an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition participating employer in subsection 147.1(1) of the Income Tax Act , and (b) in the case of a pooled registered pension plan, an employer that (i) has made, or is required to make, contributions to the pe