Excise Tax Act — E-15 123
ciety, union, club, association, commission or other organization of any kind; ( personne ) personal property means property that is not real property; ( bien meuble ) personal representative , of a deceased individual or the estate of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person who is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate; ( représentant personnel ) personal trust means (a) a testamentary trust, or (b) an inter vivos trust that is a personal trust (within the meaning assigned by subsection 248(1) of the Income Tax Act ) all the beneficiaries (other than contingent beneficiaries) of which are individuals and all the contingent beneficiaries of which, if any, are individuals, charities or public institutions; ( fiducie personnelle ) place of amusement means any premises or place, whether or not enclosed, at or in any part of which is staged or held any (a) film, slide show, sound and light or similar presentation, (b) artistic, literary, theatrical, musical or other performance, entertainment or exhibition, (c) fair, circus, menagerie, rodeo or similar event, or (d) race, game of chance, athletic contest or other contest or game, and includes a museum, historical site, zoo, wildlife or other park, place where bets are placed and any place, structure, apparatus, machine or device the purpose of which is to provide any type of amusement or recreation; ( lieu de divertissement ) pooled registered pension plan has the same meaning as in paragraph 149(5)(a); ( régime de pension agréé collectif ) precious metal means a bar, ingot, coin or wafer that is composed of gold, silver or platinum and that is refined to a purity level of at least (a) 99.5% in the case of gold and platinum, and (b) 99.9% in the case of silver; ( métal précieux ) prescribed means (a) in the case of a form or the manner of filing a form, authorized by the Minister, (b) in the case of the information to be given on a form, specified by the Minister, (c) in the case of the manner of making or filing an election, authorized by the Minister, and (d) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( Version anglaise seulement ) property means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; ( bien ) province includes a participating province; ( province ) PRPP administrator of a pooled registered pension plan has the meaning assigned by the definition administrator in subsection 147.5(1) of the Income Tax Act ; ( administrateur de RPAC ) public college means an organization that operates a post-secondary college or post-secondary technical institute (a) that receives from a government or a municipality funds that are paid for the purpose of assisting the organization in the ongoing provision of educational services to the general public, and (b) the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education; ( collège public ) public institution means a registered charity (within the meaning assigned by subsection 248(1) of the Income Tax Act ) that is a school authority, a public college, a university, a hospital authority or a local authority determined under paragraph (b) of the definition municipality to be a municipality; ( institution publique ) public sector body means a government or a public service body; ( organisme du secteur public ) public service body means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university; ( organisme de services publics ) qualifying subsidiary of a