Excise Tax Act — E-15 261.01
Definitions 261.01 (1) The definitions in this subsection apply in this section. active member has the meaning assigned by subsection 8500(1) of the Income Tax Regulations . ( participant actif ) claim period has the meaning assigned by subsection 259(1). ( période de demande ) eligible amount of a pension entity for a claim period of the pension entity means an amount of tax, other than a recoverable amount in respect of the claim period, that (a) became payable by the pension entity during the claim period, or was paid by the pension entity during the claim period without having become payable, in respect of a supply, importation or bringing into a participating province of property or a service that the pension entity acquired, imported or brought into the participating province, as the case may be, for consumption, use or supply in respect of a pension plan, other than an amount of tax that (i) is deemed to have been paid by the pension entity under this Part (other than section 191), (ii) became payable, or was paid without having become payable, by the pension entity at a time when it was entitled to claim a rebate under section 259, (iii) was payable under subsection 165(1), or is deemed under section 191 to have been paid, by the pension entity in respect of a taxable supply to the pension entity of a residential complex, an addition to a residential complex or land if, in respect of that supply, the pension entity was entitled to claim a rebate under section 256.2 or would be so entitled after paying the tax payable in respect of that supply, or (iv) if the pension entity is a selected listed financial institution throughout the claim period, was payable under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1; or (b) is deemed to have been paid by the pension entity under section 172.1 or 172.2 during the claim period. ( montant admissible ) employee PRPP contribution means a contribution by an employee of an employer to a pooled registered pension plan that (a) may be deducted by the employee under paragraph 60(i) of the Income Tax Act in computing their income; and (b) is remitted by the employer to the PRPP administrator of the plan under a contract with the PRPP administrator in respect of all or a class of the employees of the employer. ( cotisation RPAC de salarié ) employer contribution means a contribution by an employer to a pension plan that may be deducted by the employer under paragraph 20(1)(q) of the Income Tax Act in computing its income. ( cotisation d’employeur ) multi-employer plan [Repealed, 2010, c. 12, s. 75] non-qualifying pension entity means a pension entity that is not a qualifying pension entity. ( entité de gestion non admissible ) participating employer [Repealed, 2012, c. 31, s. 88] pension contribution [Repealed, 2014, c. 39, s. 97] pension entity [Repealed, 2012, c. 31, s. 88] pension plan [Repealed, 2012, c. 31, s. 88] pension rebate amount of a pension entity of a pension plan for a claim period of the pension entity means the amount determined by the formula A × B where A is (a) if the pension plan is a registered pension plan, 33%, (b) if the pension plan is a pooled registered pension plan and either employer contributions or employee PRPP contributions were made to the pension plan in the particular calendar year that is the last calendar year ending on or before the last day of the claim period, the amount (expressed as a percentage) determined by the formula 33% × (C/D) where C is the total of all amounts, each of which is determined for an employer that made employer contributions to the pension plan in the particular calendar year by the formula C 1 + C 2 where C 1 is the total of all amounts, each of which is an employer contribution made by the employer to the pension plan in the particular calendar year, and C 2 is the total of all amounts, each of which is an employee PRPP contribution made by an employee of the employer to the pension plan in the particu