Greenhouse Gas Pollution Pricing Act — G-11.55 3
 Canada Revenue Agency Act . ( commissaire ) confirmed delivery service means certified or registered mail or any other delivery service that provides a record that a notice or document has been sent or delivered. ( service de messagerie ) covered air journey in respect of a listed province means a journey by aircraft that is (a) from a particular location to another location, both of which are in the listed province; or (b) a prescribed journey or a journey meeting prescribed conditions. ( itinéraire aérien assujetti ) covered facility means a facility or property that is (a) a covered facility within the meaning of section 169 that is registered by the Minister of the Environment under section 171 other than a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions; or (b) a prescribed facility or property, a facility or property of a prescribed class or a facility or property meeting prescribed conditions. ( installation assujettie ) covered marine journey in respect of a listed province means a journey by vessel that is (a) from a particular location to another location, both of which are in the listed province; or (b) a prescribed journey or a journey meeting prescribed conditions. ( itinéraire maritime assujetti ) delivery in respect of fuel or in respect of a substance, material or thing includes, except in the definition confirmed delivery service and in Division 6, making the fuel, substance, material or thing available. ( livraison ) distribution system means a pipe or any system or arrangement of pipes for the delivery or distribution of marketable natural gas to ultimate consumers or users. ( réseau de distribution ) eligible farming activity means (a) the operation of eligible farming machinery on a farm for the purposes of farming; (b) the operation of eligible farming machinery for the purposes of going from a location at a farm to another location at a farm; or (c) a prescribed activity. ( activité agricole admissible ) eligible farming machinery means property that is primarily used for the purposes of farming and that is (a) a farm truck or a tractor; (b) a vehicle not licensed to be operated on a public road; (c) an industrial machine or a stationary or portable engine; or (d) prescribed property; but does not include (e) a vehicle that is an automobile as defined in subsection 248(1) of the Income Tax Act ; (f) property that is used for the purpose of providing heating or cooling to a building or similar structure; or (g) prescribed property. ( machinerie agricole admissible ) eligible fishing activity means the operation of an eligible fishing vessel for the purposes of fishing or a prescribed activity. ( activité de pêche admissible ) eligible fishing vessel means property that is primarily used for the purposes of fishing and that is a fishing vessel or prescribed property, but does not include prescribed property. ( navire de pêche admissible ) excluded air journey means a journey by aircraft that (a) begins or ends in a listed province other than (i) a covered air journey, or (ii) a prescribed journey or a journey meeting prescribed conditions; or (b) is a prescribed journey or a journey meeting prescribed conditions. ( itinéraire aérien exclu ) excluded marine journey means a journey by vessel that (a) begins or ends in a listed province other than (i) a covered marine journey, or (ii) a prescribed journey or a journey meeting prescribed conditions; or (b) is a prescribed journey or a journey meeting prescribed conditions. ( itinéraire maritime exclu ) farmer means a person that carries on a farming business with a reasonable expectation of profit. ( agriculteur ) farming includes tillage of the soil, livestock raising or exhibiting, maintaining of horses for racing, raising of poultry, fur farming, dairy farming, fruit growing and the keeping of bees, but does not include an office or employment under a person engaged in th