GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (d)
(d) a debt for all or part of the consideration for a supply of a service that is to be performed primarily in Canada; or
Excise Tax Act — E-15 (e)
(e) a financial instrument (other than an insurance policy or a precious metal) acquired, otherwise than directly from a non-resident issuer, by the financial institution acting as a principal.
Excise Tax Act — E-15 2
2 A supply made by a financial institution of a financial service that relates to an insurance policy issued by the institution (other than a service that relates to investments made by the institution), to the extent that (a) where the policy is a life or accident and sickness insurance policy (other than a group policy), it is issued in respect of an individual who at the time the policy becomes effective, is a non-resident individual; (b) where the policy is a group life or accident and sickness insurance policy, it relates to non-resident individuals who are insured under the policy; (c) where the policy is a policy in respect of real property, it relates to property situated outside Canada; and (d) where the policy is a policy of any other kind, it relates to risks that are ordinarily situated outside Canada.
Excise Tax Act — E-15 (a)
(a) where the policy is a life or accident and sickness insurance policy (other than a group policy), it is issued in respect of an individual who at the time the policy becomes effective, is a non-resident individual;
Excise Tax Act — E-15 (b)
(b) where the policy is a group life or accident and sickness insurance policy, it relates to non-resident individuals who are insured under the policy;
Excise Tax Act — E-15 (c)
(c) where the policy is a policy in respect of real property, it relates to property situated outside Canada; and
Excise Tax Act — E-15 (d)
(d) where the policy is a policy of any other kind, it relates to risks that are ordinarily situated outside Canada.
Excise Tax Act — E-15 3
3 A supply of a financial service that is the supply of precious metals where the supply is made by the refiner thereof or by the person on whose behalf the precious metals were refined.
Excise Tax Act — E-15 1
1 A supply made by Canada Post Corporation of a service under an agreement made with the Minister of Public Safety and Emergency Preparedness under subsection 147.1(3) of the Customs Act .
Excise Tax Act — E-15 1
1 The following definitions apply in this Part. eligible beverage means a beverage that is (a) beer or malt liquor; (b) wine, or another beverage, that is produced without distillation, other than distillation to reduce the absolute ethyl alcohol content, by the alcoholic fermentation of a plant or product described by subparagraphs (a)(i) to (iii) of the definition wine in section 2 of the Excise Act, 2001 ; (c) sake; (d) a beverage described by paragraph (b) or (c) that is fortified not in excess of 22.9% absolute ethyl alcohol by volume; (e) an alcoholic beverage that is packaged , as defined in section 2 of the Excise Act, 2001 , and that does not contain more than 7% of absolute ethyl alcohol by volume at the time that it is packaged; or (f) an alcoholic beverage that is a mixture containing one or more of the beverages described in paragraphs (a) to (e) and not containing any other alcoholic beverage. ( boisson admissible ) eligible period means the period beginning on December 14, 2024 and ending on February 15, 2025. ( durée admissible ) eligible supply means a supply (other than an exempt supply), made no later than the end of the eligible period, of property in respect of which the following conditions are met: (a) all of the consideration for the supply is paid during the eligible period; and (b) the property is delivered or made available to the recipient during the eligible period. ( fourniture admissible ) printed book has the same meaning as in subsection 259.1(1) of the Act. ( livre imprimé )
Excise Tax Act — E-15 (a)
eligible beverage means a beverage that is (a) beer or malt liquor; (b) wine, or another beverage, that is produced without distillation, other than distillation to reduce the absolute ethyl alcohol content, by the alcoholic fermentation of a plant or product described by subparagraphs (a)(i) to (iii) of the definition wine in section 2 of the Excise Act, 2001 ; (c) sake; (d) a beverage described by paragraph (b) or (c) that is fortified not in excess of 22.9% absolute ethyl alcohol by volume; (e) an alcoholic beverage that is packaged , as defined in section 2 of the Excise Act, 2001 , and that does not contain more than 7% of absolute ethyl alcohol by volume at the time that it is packaged; or (f) an alcoholic beverage that is a mixture containing one or more of the beverages described in paragraphs (a) to (e) and not containing any other alcoholic beverage. ( boisson admissible )
Excise Tax Act — E-15 (b)
(b) wine, or another beverage, that is produced without distillation, other than distillation to reduce the absolute ethyl alcohol content, by the alcoholic fermentation of a plant or product described by subparagraphs (a)(i) to (iii) of the definition wine in section 2 of the Excise Act, 2001 ;
Excise Tax Act — E-15 (d)
(d) a beverage described by paragraph (b) or (c) that is fortified not in excess of 22.9% absolute ethyl alcohol by volume;
Excise Tax Act — E-15 (e)
(e) an alcoholic beverage that is packaged , as defined in section 2 of the Excise Act, 2001 , and that does not contain more than 7% of absolute ethyl alcohol by volume at the time that it is packaged; or
Excise Tax Act — E-15 (f)
(f) an alcoholic beverage that is a mixture containing one or more of the beverages described in paragraphs (a) to (e) and not containing any other alcoholic beverage. ( boisson admissible )
Excise Tax Act — E-15
eligible period means the period beginning on December 14, 2024 and ending on February 15, 2025. ( durée admissible )
Excise Tax Act — E-15 (a)
eligible supply means a supply (other than an exempt supply), made no later than the end of the eligible period, of property in respect of which the following conditions are met: (a) all of the consideration for the supply is paid during the eligible period; and (b) the property is delivered or made available to the recipient during the eligible period. ( fourniture admissible )
Excise Tax Act — E-15 (a)
(a) all of the consideration for the supply is paid during the eligible period; and
Excise Tax Act — E-15 (b)
(b) the property is delivered or made available to the recipient during the eligible period. ( fourniture admissible )
Excise Tax Act — E-15
printed book has the same meaning as in subsection 259.1(1) of the Act. ( livre imprimé )
Excise Tax Act — E-15 2
2 For the purposes of this Part, if a supply of property is made to a recipient, the property is deemed to be delivered to the recipient at a particular time and is deemed not to be delivered or made available to the recipient at any other time if the supplier at the particular time (a) transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to the recipient; or (b) sends the property by mail or courier to the recipient.
Excise Tax Act — E-15 (a)
(a) transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to the recipient; or
Excise Tax Act — E-15 (b)
(b) sends the property by mail or courier to the recipient.
Excise Tax Act — E-15 3
3 A supply that is an eligible supply of a children’s car seat , children’s clothing , a children’s diaper or children’s footwear , as those terms are defined in section 1 of the Deduction for Provincial Rebate (GST/HST) Regulations .
Excise Tax Act — E-15 4
4 A supply that is an eligible supply of a printed book or an update of a printed book.
Excise Tax Act — E-15 5
5 A supply that is an eligible supply of an audio recording all or substantially all of which is a spoken reading of a printed book.
Excise Tax Act — E-15 6
6 A supply that is an eligible supply of a bound or unbound printed version of scripture of any religion.
Excise Tax Act — E-15 7
7 A supply that is an eligible supply of a composite property , as defined in section 1 of the Deduction for Provincial Rebate (GST/HST) Regulations .
Excise Tax Act — E-15 8
8 A supply that is an eligible supply of a qualifying newspaper , as defined in section 1 of the Deduction for Provincial Rebate (GST/HST) Regulations .
Excise Tax Act — E-15 9
9 A supply that is an eligible supply of a Christmas tree, or a similar decorative tree, whether natural or artificial.
Excise Tax Act — E-15 10
10 A supply that is an eligible supply of tangible personal property that is (a) a product designed for use by a child under 14 years of age in learning or play that is (i) a game (other than a video game) that is a board game, a card game or another game that is played using one or more physical components with a structured set of goals and rules, (ii) playing cards, dice or a replacement, refill or supplemental component of a game described in subparagraph (i), (iii) a toy, toy set or toy system that imitates a person or thing, whether real or imaginary, including an animal, building, clothing, food, household item, imaginary or fantastical creature, jewellery, machine, musical instrument, personal care item, plant, real or fictional character, tool, vehicle or workplace item, (iv) a doll, plush toy or soft toy or its accessories, or (v) a toy, toy set or toy system that involves (A) building, creating or assembling structures, objects or models by using pieces, parts, materials or modelling compound, or (B) sorting, stacking or organizing pieces, parts or materials; (b) a jigsaw puzzle; (c) a video game console that is designed primarily for use in playing video games; (d) a video game controller that is designed primarily for use in playing video games on a video game console described in paragraph (c); or (e) a tangible medium that (i) is designed for the read-only storage of information in digital format, and (ii) contains a video game designed for use with a video game console described in paragraph (c).
Excise Tax Act — E-15 (a)
(a) a product designed for use by a child under 14 years of age in learning or play that is (i) a game (other than a video game) that is a board game, a card game or another game that is played using one or more physical components with a structured set of goals and rules, (ii) playing cards, dice or a replacement, refill or supplemental component of a game described in subparagraph (i), (iii) a toy, toy set or toy system that imitates a person or thing, whether real or imaginary, including an animal, building, clothing, food, household item, imaginary or fantastical creature, jewellery, machine, musical instrument, personal care item, plant, real or fictional character, tool, vehicle or workplace item, (iv) a doll, plush toy or soft toy or its accessories, or (v) a toy, toy set or toy system that involves (A) building, creating or assembling structures, objects or models by using pieces, parts, materials or modelling compound, or (B) sorting, stacking or organizing pieces, parts or materials;
Excise Tax Act — E-15 (i)
(i) a game (other than a video game) that is a board game, a card game or another game that is played using one or more physical components with a structured set of goals and rules,
Excise Tax Act — E-15 (ii)
(ii) playing cards, dice or a replacement, refill or supplemental component of a game described in subparagraph (i),
Excise Tax Act — E-15 (iii)
(iii) a toy, toy set or toy system that imitates a person or thing, whether real or imaginary, including an animal, building, clothing, food, household item, imaginary or fantastical creature, jewellery, machine, musical instrument, personal care item, plant, real or fictional character, tool, vehicle or workplace item,
Excise Tax Act — E-15 (iv)
(iv) a doll, plush toy or soft toy or its accessories, or
Excise Tax Act — E-15 (v)
(v) a toy, toy set or toy system that involves (A) building, creating or assembling structures, objects or models by using pieces, parts, materials or modelling compound, or (B) sorting, stacking or organizing pieces, parts or materials;
Excise Tax Act — E-15 (A)
(A) building, creating or assembling structures, objects or models by using pieces, parts, materials or modelling compound, or
Excise Tax Act — E-15 (B)
(B) sorting, stacking or organizing pieces, parts or materials;
Excise Tax Act — E-15 (c)
(c) a video game console that is designed primarily for use in playing video games;
Excise Tax Act — E-15 (d)
(d) a video game controller that is designed primarily for use in playing video games on a video game console described in paragraph (c); or
Excise Tax Act — E-15 (e)
(e) a tangible medium that (i) is designed for the read-only storage of information in digital format, and (ii) contains a video game designed for use with a video game console described in paragraph (c).
Excise Tax Act — E-15 (i)
(i) is designed for the read-only storage of information in digital format, and
Excise Tax Act — E-15 (ii)
(ii) contains a video game designed for use with a video game console described in paragraph (c).
Excise Tax Act — E-15 11
11 A supply that is an eligible supply and that would be a supply included in section 1 of Part III if that section were read without reference to paragraphs (c) to (o.5) and (q).
Excise Tax Act — E-15 12
12 A supply that is an eligible supply of an eligible beverage.
Excise Tax Act — E-15 13
13 A supply (other than an exempt supply), made no later than the end of the eligible period, of a service of providing, preparing and serving food, non-alcoholic beverages or eligible beverages (other than food or beverages included in paragraph 1(b) of Part III) for human consumption, including a catering service, whether the food or beverages are for consumption at the premises where they are prepared or served or for consumption at another location, if (a) all of the consideration for the supply is paid during the eligible period; and (b) the service is rendered entirely during the eligible period.
Excise Tax Act — E-15 (b)
(b) the service is rendered entirely during the eligible period.
Excise Tax Act — E-15 1
1 Goods that are classified under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.12, 98.15, 98.16 or 98.19 or subheading No. 9823.60, 9823.70, 9823.80 or 9823.90 of Schedule I to the Customs Tariff , to the extent that the goods are not subject to duty under that Act, but not including goods that are classified under tariff item 9804.30.00 of that Schedule.
Excise Tax Act — E-15 1.1
1.1 For the purposes of section 1, duty does not include a special duty imposed under section 54 of the Excise Act, 2001 .
Excise Tax Act — E-15 1.2
1.2 For the purposes of section 1, subsection 140(2) of the Customs Tariff does not apply in respect of the reference to heading 98.04.
Excise Tax Act — E-15 2
2 Medals, trophies and other prizes, not including usual merchantable goods, that are won outside Canada in competitions, that are bestowed, received or accepted outside Canada or that are donated by persons outside Canada, for heroic deeds, valour or distinction.
Excise Tax Act — E-15 3
3 Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is (a) imported by or on the order of a foreign government or an agency or representative of a foreign government; or (b) imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges.
Excise Tax Act — E-15 4
4 Goods that are imported by a charity or a public institution in Canada, and that have been donated to the charity or institution.
Excise Tax Act — E-15 5
5 Goods that are imported by a particular person if the goods are supplied to the particular person by a non-resident person for no consideration, other than shipping and handling charges, as replacement parts or as replacement property under a warranty.
Excise Tax Act — E-15 5.1
5.1 Goods that are imported solely for the purpose of fulfilling an obligation under a warranty to repair or replace the goods if defective, where replacement goods are supplied for no additional consideration, other than shipping and handling charges, and exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of the goods.
Excise Tax Act — E-15 6
6 Goods the supply of which is included in any of Parts I to IV and VIII of Schedule VI, other than section 3.1 of Part IV of that Schedule.
Excise Tax Act — E-15 6.1
6.1 Goods that are imported during the eligible period , as defined in section 1 of Part XI of Schedule VI, and the supply of which would be included in that Part if (a) sections 3 to 10 and 12 of that Part were each read without reference to “that is an eligible supply”; and (b) the reference to “a supply that is an eligible supply and that would be a supply” in section 11 of that Part were read as a reference to “a supply that would be”.
Excise Tax Act — E-15 7
7 Goods (other than prescribed goods) that are sent to the recipient of the supply of the goods at an address in Canada by mail or courier (within the meaning assigned by subsection 2(1) of the Customs Act ) and the value of which, determined under paragraph 215(1)(a) of the Act, is not more than $20.
Excise Tax Act — E-15 7.01
7.01 Goods (other than goods prescribed for the purposes of section 7) transported by courier (a) that are imported from Mexico or the United States, as determined in accordance with the Customs Tariff ; and (b) that have a value, determined under paragraph 215(1)(a) of the Act, of not more than $40.
Excise Tax Act — E-15 7.1
7.1 Goods that are prescribed property for the purposes of section 143.1 of the Act and that are sent, by mail or courier, to the recipient of the supply of the goods at an address in Canada, where the supplier is registered under Subdivision D of Division V of Part IX of the Act at the time the goods are imported.
Excise Tax Act — E-15 8
8 Prescribed goods imported in prescribed circumstances and under prescribed terms and conditions.
Excise Tax Act — E-15 8.1
8.1 Particular goods that are imported at any time by a registrant to whom has been issued an authorization under section 213.2 of the Act that is in effect at that time and that are (a) processed, distributed or stored in Canada and subsequently exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of the goods, (b) incorporated or transformed into, attached to, or combined or assembled with, other goods that are processed in Canada and subsequently exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of those other goods, or (c) materials (other than fuel, lubricants and plant equipment) directly consumed or expended in the processing in Canada of other goods that are exported without being consumed or used in Canada except to the extent reasonably necessary or incidental to the transportation of those other goods, where (d) the particular goods are imported solely for the purpose of having services performed that are supplied by the registrant to a non-resident person, (e) throughout the period beginning at the time the particular goods are imported by the registrant and ending at the time of the exportation of the particular goods or the products (in this section referred to as the “processed products”) resulting from the processing referred to in whichever of paragraphs (a) to (c) applies, (i) neither the particular goods nor the processed products are the property of a person resident in Canada, (ii) the registrant does not have any proprietary interest in the particular goods or the processed products, and (iii) the registrant is not closely related to any non-resident person referred to in paragraph (d) or to any non-resident person whose property are the particular goods or the processed products, (f) at no time during the period referred to in paragraph (e) does the registrant transfer physical possession of the particular goods or the processed products to another person in Canada except for the purpose of their storage, their transportation to or from a place of storage or their transportation in the course of being exported, (g) the exportation of the particular goods or the processed products, as the case may be, occurs within four years after the day on which the particular goods are accounted for under section 32 of the Customs Act , (h) at the time of that accounting for the particular goods, the registrant discloses, on the accounting document, the number assigned to the registrant under subsection 213.2(1) of the Act, and (i) the registrant has provided any security that is required under section 213.1 of the Act.
Excise Tax Act — E-15 8.2
8.2 For the purpose of section 8.1, processing includes adjusting, altering, assembling or disassembling, cleaning, maintaining, repairing or servicing, inspecting or testing, labelling, marking, tagging or ticketing, manufacturing, producing, packing, unpacking or repacking, and packaging or repackaging.
Excise Tax Act — E-15 9
9 Containers that, because of regulations made under Note 11(c) to Chapter 98 of Schedule I to the Customs Tariff , may be imported free of customs duties.
Excise Tax Act — E-15 10
10 Money or certificates or other documents evidencing a right that is a financial instrument.
Excise Tax Act — E-15 11
11 A particular good that is an item of domestic inventory, added property or a customer’s good (as those expressions are defined in section 273.1 of the Act) imported at any time by a person who is registered under Subdivision D of Division V of Part IX of the Act and to whom has been granted an authorization that is in effect at that time to use an export distribution centre certificate (within the meaning of that section), if (a) when the particular good is accounted for under section 32 of the Customs Act , the person certifies that the authorization is in effect at that time and discloses the number referred to in subsection 273.1(9) of the Act and the effective date and expiry date of the authorization; and (b) the person has provided any security that is required under section 213.1 of the Act.
Excise Tax Act — E-15 12
12 Imported grain or seeds, or imported mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis , if (a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food; (b) in the case of viable grain or seeds, they are included in the definition industrial hemp in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act ; and (c) the importation is in accordance with the Controlled Drugs and Substances Act or the Cannabis Act , if applicable.
Excise Tax Act — E-15 13
13 In vitro embryos , as defined in section 3 of the Assisted Human Reproduction Act .
Excise Tax Act — E-15 1
1 The definitions in this section apply in this Schedule. lease interval , in respect of a supply by way of lease, licence or similar arrangement, has the same meaning as in section 136.1 of the Act. place of negotiation of a supply means the location of the supplier’s permanent establishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works, or to which that individual ordinarily reports, in the performance of the individual’s duties in relation to the activities of the supplier in the course of which the supply is made and, for the purposes of this definition, negotiating includes the making or acceptance of an offer.
Excise Tax Act — E-15
lease interval , in respect of a supply by way of lease, licence or similar arrangement, has the same meaning as in section 136.1 of the Act.