Excise Tax Act — E-15 123
he capital stock of a cooperative housing corporation which entitles the other individual to possess the residential unit, or (iv) in the case of a residential unit situated outside Canada, a share of the capital stock of, or an interest in, an entity that is similar to a cooperative housing corporation, which share or interest entitles the other individual to possess the residential unit; ( acheteur d’une première habitation ) fiscal month of a person means a period that is determined under section 243 to be the fiscal month of the person; ( mois d’exercice ) fiscal quarter of a person means a period that is determined under section 243 to be the fiscal quarter of the person; ( trimestre d’exercice ) fiscal year of a person means (a) if section 244.1 applies to the person, the period determined under that section, (b) if section 244.1 does not apply to the person and the person has made an election under section 244 that is in effect, the period that the person elected to be the fiscal year of the person, and (c) in all other cases, the taxation year of the person; ( exercice ) floating home means a structure that is composed of a floating platform and a building designed to be occupied as a place of residence for individuals that is permanently affixed to the platform, but does not include any freestanding appliances or furniture sold with the structure or any structure that has means of, or is capable of being readily adapted for, self-propulsion; ( maison flottante ) foreign convention means a convention (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident; ( congrès étranger ) former spouse [Repealed, 2000, c. 12, s. 111] game of chance means a lottery or other scheme under which prizes or winnings are awarded by way of chance or by way of a mixture of chance and other factors where the result depends more on chance than on the other factors; ( jeu de hasard ) goods has the same meaning as in the Customs Act ; ( produits ) government means Her Majesty in right of Canada or a province; ( gouvernement ) harmonization date for a participating province means (a) April 1, 1997 in the case of Nova Scotia, New Brunswick, Newfoundland and Labrador, the Nova Scotia offshore area or the Newfoundland offshore area, (b) July 1, 2010 in the case of Ontario, and (c) the prescribed date in the case of another participating province; ( date d’harmonisation ) hospital authority means an organization that operates a public hospital and that is designated by the Minister as a hospital authority for the purposes of this Part; ( administration hospitalière ) import means import into Canada; ( importation ) improvement , in respect of property of a person, means any property or service supplied to, or goods imported by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act , included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act; ( améliorations ) individual means a natural person; ( Version anglaise seulement ) insurance policy means (a) a policy or contract of insurance (other than a warranty in respect of the quality, fitness or performance of tangible property, where the warranty is supplied to a person who acquires the property otherwise than for resale) that is issued by an insurer, including (i) a policy of rein