Excise Tax Act — E-15 2
2 A supply made by a public institution of any personal property or a service, but not including a supply of (a) property or a service included in Schedule VI; (b) property or a service where the supply is deemed under Part IX of the Act to have been made by the institution (other than a supply that is deemed only under section 136.1 of the Act to have been made); (c) property (other than capital property of the institution or property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property) where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) in commercial activities of the institution; (d) capital property of the institution where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) primarily in commercial activities of the institution; (e) tangible property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property and was neither donated to the institution nor used by another person before its acquisition by the institution, or any service supplied by the institution in respect of such property, other than such property or such a service supplied by the institution under a contract for catering; (f) property made by way of lease, licence or similar arrangement in conjunction with a supply of real property included in paragraph 25(f); (g) property or a service made by the institution under a contract for catering for an event or occasion sponsored or arranged by another person who contracts with the institution for catering; (h) a membership where the membership (i) entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, or (ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the supplies, discounts or right described in subparagraph (i) or (ii) is insignificant in relation to the consideration for the membership; (i) services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance; (j) a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity; (k) a right to play or participate in a game of chance; (l) a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 1 of Part III, or a school authority, public college or university; (m) an admission in respect of (i) a place of amusement, (ii) a seminar, conference or similar event where the supply is made by a university or public college, or (iii) any fund-raising event held after April 1991; (n) property or a service made by a municipality; (o) designated municipal property, if the public institution is a person designated to be a municipality for the purposes of section 259 of the Act; (p) property or a service (i) the supply of which (A) is a cosmetic service supply (as defined in section 1 of Part II of this Schedule), or (B) is in respect of a cosmetic service supply referred to in clause (A) and is not made for medical or reconstructive purposes, and (ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to sections 1.1 and 1.2 or Part II of Schedule VI were read without reference to section 1.2, as the case may be; or (q) property or a service (i) the supply of which is not a qualifying