GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 10
10 A supply made by a public sector body of any property or service if all or substantially all of the supplies of the property or service by the body are made for no consideration, but not including a supply of (a) blood or blood derivatives; or (b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the body.
Excise Tax Act — E-15 (b)
(b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the body.
Excise Tax Act — E-15 11
11 A supply of a right to be a spectator at a performance, athletic event or competitive event, where all or substantially all of the performers, athletes or competitors taking part in the performance or event do not receive, directly or indirectly, remuneration for doing so (other than a reasonable amount as prizes, gifts or compensation for travel or other expenses incidental to the performers’, athletes’ or competitors’ participation in the performance or event, or grants paid by a government or a municipality to the performers, athletes or competitors), and no advertisement or representation in respect of the performance or event features participants who are so remunerated, but does not include a supply of a right to be a spectator at a competitive event in which cash prizes are awarded and in which any competitor is a professional participant in any competitive event.
Excise Tax Act — E-15 12
12 A supply made by a public sector body of a membership in, or services supplied as part of, a program established and operated by the body that consists of a series of supervised instructional classes or activities involving athletics, outdoor recreation, music, dance, arts, crafts or other hobbies or recreational pursuits where (a) it may reasonably be expected, given the nature of the classes or activities or the degree of relevant skill or ability required for participation in them, that the program will be provided primarily to children 14 years of age or under, except where the program involves overnight supervision throughout a substantial portion of the program; or (b) the program is provided primarily for underprivileged individuals or individuals with a disability.
Excise Tax Act — E-15 (a)
(a) it may reasonably be expected, given the nature of the classes or activities or the degree of relevant skill or ability required for participation in them, that the program will be provided primarily to children 14 years of age or under, except where the program involves overnight supervision throughout a substantial portion of the program; or
Excise Tax Act — E-15 (b)
(b) the program is provided primarily for underprivileged individuals or individuals with a disability.
Excise Tax Act — E-15 13
13 A supply made by a public sector body of board and lodging, or recreational services, at a recreational camp or similar place under a program or arrangement for providing the board and lodging or services primarily to underprivileged individuals or individuals with a disability.
Excise Tax Act — E-15 14
14 A supply made by a public sector body of food, beverages or short-term accommodation where the supply is made in the course of an activity the purpose of which is to relieve poverty, suffering or distress of individuals and is not fund-raising.
Excise Tax Act — E-15 15
15 A supply made by a public sector body of food or beverages to seniors, underprivileged individuals or individuals with a disability under a program established and operated for the purpose of providing prepared food to such individuals in their places of residence and any supply of food or beverages made to the public sector body for the purpose of the program.
Excise Tax Act — E-15 17
17 A supply of a membership in a public sector body (other than a membership in a club the main purpose of which is to provide dining, recreational or sporting facilities or in a registered party) where each member does not receive a benefit by reason of the membership, other than (a) an indirect benefit that is intended to accrue to all members collectively, (b) the right to receive services supplied by the body that are in the nature of investigating, conciliating or settling complaints or disputes involving members, (c) the right to vote at or participate in meetings, (d) the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the fair market value of the property or services at the time the supply is made, (e) the right to receive a discount on the value of the consideration for a supply to be made by the body where the total value of all such discounts to which a member is entitled by reason of the membership is insignificant in relation to the consideration for the membership, or (f) the right to receive periodic newsletters, reports or publications (i) the value of which is insignificant in relation to the consideration for the membership, or (ii) that provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members, except where the body has made an election under this section in prescribed form containing prescribed information.
Excise Tax Act — E-15 (a)
(a) an indirect benefit that is intended to accrue to all members collectively,
Excise Tax Act — E-15 (b)
(b) the right to receive services supplied by the body that are in the nature of investigating, conciliating or settling complaints or disputes involving members,
Excise Tax Act — E-15 (c)
(c) the right to vote at or participate in meetings,
Excise Tax Act — E-15 (d)
(d) the right to receive or acquire property or services supplied to the member for consideration that is not part of the consideration for the membership and that is equal to the fair market value of the property or services at the time the supply is made,
Excise Tax Act — E-15 (e)
(e) the right to receive a discount on the value of the consideration for a supply to be made by the body where the total value of all such discounts to which a member is entitled by reason of the membership is insignificant in relation to the consideration for the membership, or
Excise Tax Act — E-15 (f)
(f) the right to receive periodic newsletters, reports or publications (i) the value of which is insignificant in relation to the consideration for the membership, or (ii) that provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members,
Excise Tax Act — E-15 (i)
(i) the value of which is insignificant in relation to the consideration for the membership, or
Excise Tax Act — E-15 (ii)
(ii) that provide information on the activities of the body or its financial status, other than newsletters, reports or publications the value of which is significant in relation to the consideration for the membership and for which a fee is ordinarily charged by the body to non-members,
Excise Tax Act — E-15
except where the body has made an election under this section in prescribed form containing prescribed information.
Excise Tax Act — E-15 18
18 A supply of a membership made by an organization membership in which is required to maintain a professional status recognized by statute, except where the supplier has made an election under this section in prescribed form containing prescribed information.
Excise Tax Act — E-15 18.1
18.1 A supply of a membership in a registered party.
Excise Tax Act — E-15 18.2
18.2 A supply made by a registered party to a person where part of the consideration for the supply may reasonably be regarded as an amount (in this section referred to as the “amount contributed”) that is contributed to the registered party and the person can claim a deduction or credit in determining tax payable by the person under the Income Tax Act or a similar Act of the legislature of a province in respect of the total of such amounts contributed.
Excise Tax Act — E-15 19
19 A supply made by a public sector body of a right that confers borrowing privileges at a public lending library.
Excise Tax Act — E-15 (a)
(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,
Excise Tax Act — E-15 (i)
(i) a service of registering, or processing an application to register, any property in a property registration system,
Excise Tax Act — E-15 (ii)
(ii) a service of filing, or processing an application to file, any document in a property registration system, or
Excise Tax Act — E-15 (iii)
(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,
Excise Tax Act — E-15 (b)
(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,
Excise Tax Act — E-15 (i)
(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,
Excise Tax Act — E-15 (ii)
(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,
Excise Tax Act — E-15 (iii)
(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
Excise Tax Act — E-15 (iv)
(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,
Excise Tax Act — E-15 (c)
(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,
Excise Tax Act — E-15 (i)
(i) a licence, permit, quota or similar right,
Excise Tax Act — E-15 (ii)
(ii) a service of processing an application for a licence, permit, quota or similar right, or
Excise Tax Act — E-15 (iii)
(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,
Excise Tax Act — E-15 (d)
(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,
Excise Tax Act — E-15 (i)
(i) the vital statistics, residency, citizenship or right to vote of any person,
Excise Tax Act — E-15 (ii)
(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
Excise Tax Act — E-15 (e)
(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,
Excise Tax Act — E-15 (i)
(i) the title to, or any right or estate in, property,
Excise Tax Act — E-15 (ii)
(ii) any encumbrance or assessment in respect of property, or
Excise Tax Act — E-15 (f)
(f) a supply of a service of providing information under the Privacy Act , the Access to Information Act or any similar provincial legislation,
Excise Tax Act — E-15 (g)
(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,
Excise Tax Act — E-15 (h)
(h) a supply of a service of collecting garbage, including recyclable materials, and
Excise Tax Act — E-15 (i)
(i) a supply of a right to deposit refuse at a refuse disposal site,
Excise Tax Act — E-15 (j)
(j) a supply to a consumer of a right to hunt or fish,
Excise Tax Act — E-15 (k)
(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
Excise Tax Act — E-15 (ii)
(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
Excise Tax Act — E-15 (l)
(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.
Excise Tax Act — E-15 21
21 A supply of a municipal service, if (a) the supply is (i) made by a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area, or (ii) made on behalf of a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area and that is not the government or municipality; (b) the service is (i) one which the owner or occupant has no option but to receive, or (ii) supplied because of a failure by the owner or occupant to comply with an obligation imposed under a law; and (c) the service is not one of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner.
Excise Tax Act — E-15 (a)
(a) the supply is (i) made by a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area, or (ii) made on behalf of a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area and that is not the government or municipality;
Excise Tax Act — E-15 (i)
(i) made by a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area, or (ii) made on behalf of a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area and that is not the government or municipality;
Excise Tax Act — E-15 (ii)
(ii) made on behalf of a government or municipality to a recipient that is an owner or occupant of real property situated in a particular geographic area and that is not the government or municipality;
Excise Tax Act — E-15 (b)
(b) the service is (i) one which the owner or occupant has no option but to receive, or (ii) supplied because of a failure by the owner or occupant to comply with an obligation imposed under a law; and
Excise Tax Act — E-15 (i)
(i) one which the owner or occupant has no option but to receive, or
Excise Tax Act — E-15 (ii)
(ii) supplied because of a failure by the owner or occupant to comply with an obligation imposed under a law; and
Excise Tax Act — E-15 (c)
(c) the service is not one of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner.
Excise Tax Act — E-15 21.1
21.1 A supply made by a municipality or a board, commission or other body established by a municipality of a service of (a) installing, replacing, repairing or removing street or road signs or barriers, street or traffic lights or property similar to any of the foregoing; (b) removing snow, ice or water; (c) removing, cutting, pruning, treating or planting vegetation; (d) repairing or maintaining roads, streets, sidewalks or similar or adjacent property; or (e) installing accesses or egresses.
Excise Tax Act — E-15 (a)
(a) installing, replacing, repairing or removing street or road signs or barriers, street or traffic lights or property similar to any of the foregoing;
Excise Tax Act — E-15 (c)
(c) removing, cutting, pruning, treating or planting vegetation;
Excise Tax Act — E-15 (d)
(d) repairing or maintaining roads, streets, sidewalks or similar or adjacent property; or
Excise Tax Act — E-15 22
22 A supply of a service, made by a municipality or by an organization that operates a water distribution, sewerage or drainage system and that is designated by the Minister to be a municipality for the purposes of this section, of installing, repairing, maintaining or interrupting the operation of a water distribution, sewerage or drainage system.
Excise Tax Act — E-15 23
23 A supply of (a) unbottled water (other than a zero-rated supply and a supply of water dispensed in single servings to consumers through a vending machine or at a permanent establishment of the supplier) when made by a person other than a government or by a government designated by the Minister to be a municipality for the purposes of this section, or (b) the service of delivering water when the service is supplied by the supplier of the water and that supply of water is included in paragraph (a).
Excise Tax Act — E-15 (a)
(a) unbottled water (other than a zero-rated supply and a supply of water dispensed in single servings to consumers through a vending machine or at a permanent establishment of the supplier) when made by a person other than a government or by a government designated by the Minister to be a municipality for the purposes of this section, or
Excise Tax Act — E-15 (b)
(b) the service of delivering water when the service is supplied by the supplier of the water and that supply of water is included in paragraph (a).
Excise Tax Act — E-15 24
24 A supply (other than a supply made to a transit authority) of (a) a municipal transit service; (b) a right that exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by a transit authority; (c) a public passenger transportation service designated by the Minister to be a municipal transit service; or (d) a right that exclusively entitles an individual to use a public passenger transportation service referred to in paragraph (c).
Excise Tax Act — E-15 (b)
(b) a right that exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by a transit authority;
Excise Tax Act — E-15 (c)
(c) a public passenger transportation service designated by the Minister to be a municipal transit service; or
Excise Tax Act — E-15 (d)
(d) a right that exclusively entitles an individual to use a public passenger transportation service referred to in paragraph (c).
Excise Tax Act — E-15 24.1
24.1 A supply made to a particular transit authority of intangible personal property that is a right evidenced by a ticket, pass, voucher, or other similar physical or electronic media, if (a) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by another transit authority, or to use a public passenger transportation service designated by the Minister to be a municipal transit service under paragraph 24(c), and the particular transit authority acquires the property exclusively for the purpose of making a supply of the property; or (b) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by the particular transit authority and the particular transit authority previously supplied the property.
Excise Tax Act — E-15 (a)
(a) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by another transit authority, or to use a public passenger transportation service designated by the Minister to be a municipal transit service under paragraph 24(c), and the particular transit authority acquires the property exclusively for the purpose of making a supply of the property; or
Excise Tax Act — E-15 (b)
(b) the property exclusively entitles an individual to use a public passenger transportation service (other than a charter service or a service that is part of a tour) that is operated by the particular transit authority and the particular transit authority previously supplied the property.