Select Luxury Items Tax Act — S-8.35 2
Definitions 2 (1) The following definitions apply in this Act. assessment means an assessment under this Act and includes a reassessment. ( cotisation ) bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank , as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. ( banque ) calendar quarter means a period of three months beginning on the first day of January, April, July or October. ( trimestre civil ) Commissioner means, except in sections 80 and 81 and subsections 153 (1) to (8) and (19), the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act . ( commissaire ) common-law partner of an individual at a particular time means a person who is the common-law partner of the individual at the particular time for the purposes of the Income Tax Act . ( conjoint de fait ) confirmed delivery service means certified or registered mail or any other service that provides a record that a notice or document has been sent or delivered. ( service de messagerie ) consideration includes any amount that is payable by operation of law. ( contrepartie ) credit union has the same meaning as in subsection 137(6) of the Income Tax Act . ( caisse de crédit ) export means export from Canada. ( exportation ) government entity means (a) a department or agency of the government of Canada or of a province; (b) a municipality; (c) an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada or a province, (ii) a municipality, or (iii) a corporation described in this paragraph; or (e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. ( entité gouvernementale ) guest of a particular person on a subject item means an individual that uses or enjoys the subject item and that (a) does not deal at arm’s length with the particular person; (b) is an employee of the particular person or of a person that does not deal at arm’s length with the particular person; or (c) uses or enjoys the subject item, at the invitation of the particular person or a person referred to in paragraph (a) or (b), for no consideration or for nominal consideration. ( invité ) identification number of a subject item means an identification number that is satisfactory to the Minister and is unique to the subject item. ( numéro d’identification ) import means import into Canada. ( importation ) Indigenous governing body has the same meaning as in section 2 of the Department of Indigenous Services Act . ( corps dirigeant autochtone ) judge , in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. ( juge ) military authority means the Canadian Forces, within the meaning of section 14 of the National Defence Act , the Department of National Defence or a visiting force , as defined in section 2 of the Visiting Forces Act . ( autorité militaire ) Minister means the Minister of National Revenue. ( ministre ) municipality means (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated; or (b) any other local authority that the Minister may determine to be a municipality for the purposes of this Act. ( municipalité ) officer means, except in sections 75 , 127 and 149 , (a) a person who is appointed or employed in the administration or enforcement of this Act; and (b) with respect to imported goods that have not been released unde