Excise Tax Act — E-15 20
20 The following supplies made by a government or municipality or by a board, commission or other body established by a government or municipality: (a) a supply of (i) a service of registering, or processing an application to register, any property in a property registration system, (ii) a service of filing, or processing an application to file, any document in a property registration system, or (iii) a right to have access to, or to use, a property registration system to register, or make application to register, any property in it or to file, or make application to file, any document in it, (b) a supply of (i) a service of filing, or processing an application to file, a document in the registration system of a court or in accordance with legislative requirements, (ii) a right to have access to, or to use, the registration system of a court, or any other registration system in which documents are filed in accordance with legislative requirements, for the purpose of filing a document in that registration system, (iii) a service of issuing or providing, or processing an application to issue or provide, a document from the registration system of a court or other similar tribunal, or (iv) a right to have access to, or to use, the registration system of a court or other similar tribunal to issue or obtain a document from that registration system, (b.1) [Repealed, 2007, c. 18, s. 56] (c) a supply (other than of a right or service supplied in respect of the importation of alcoholic beverages) of (i) a licence, permit, quota or similar right, (ii) a service of processing an application for a licence, permit, quota or similar right, or (iii) a right to have access to, or to use, a filing or registration system to make application for a licence, permit, quota or similar right, (d) a supply of any document, a service of providing information, or a right to have access to, or to use, a filing or registration system to obtain any document or information that indicates (i) the vital statistics, residency, citizenship or right to vote of any person, (ii) the registration of any person for any service provided by a government or municipality or by a board, commission or other body established by a government or municipality, or (iii) any other status of any person, (e) a supply of any document, a service of providing information, or a right to have access to, or to use, a filing or registration system to obtain any document or information, in respect of (i) the title to, or any right or estate in, property, (ii) any encumbrance or assessment in respect of property, or (iii) the zoning of real property, (f) a supply of a service of providing information under the Privacy Act , the Access to Information Act or any similar provincial legislation, (g) a supply of a law enforcement service or a fire protection service made to a government or a municipality or to a board, commission or other body established by a government or municipality, (h) a supply of a service of collecting garbage, including recyclable materials, and (i) a supply of a right to deposit refuse at a refuse disposal site, but not including (j) a supply to a consumer of a right to hunt or fish, (k) a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to (i) a consumer, or (ii) a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals or peat to consumers, or (l) a supply of a right to enter, to have access to or to use property of the government, municipality or other body other than a right, referred to in any of paragraphs (a) to (e), to have access to, or to use, a filing or registration system.