New Harmonized Value-added Tax System Regulations, No. 2 — 26
Definitions 26 The following definitions apply in this Part. British Columbia recapture amount means a specified provincial input tax credit in respect of (a) the acquisition in British Columbia of property; (b) the bringing into British Columbia of property; or (c) the acquisition of a service for consumption or use in British Columbia. ( montant de récupération de la Colombie-Britannique ) eligible roadway means a road, highway, bridge, tunnel or ferry landing that is for the passage of vehicles, but does not include a dedicated parking area, an airport runway, a shipyard, a driveway or a bicycle or pedestrian pathway. ( voie admissible ) farming has the meaning assigned by subsection 248(1) of the Income Tax Act . ( agriculture ) industry classification system means the North American Industry Classification System as it read on July 1, 2010.  ( système de classification des industries ) instalment period means any period beginning on the first day of the fourth fiscal month of a fiscal year of a person and ending on the last day of the third fiscal month of the immediately following fiscal year of the person.  ( période d’acomptes ) motor vehicle means a motorized vehicle designed for the transportation of individuals or of tangible personal property, but does not include (a) a power-assisted bicycle; (b) a snow vehicle; (c) an all-terrain vehicle; (c) an electrically propelled wheelchair; (d) a street car; (e) a vehicle that runs only on rails; or (f) a farm tractor, or other farm machinery, acquired, or brought into a province, exclusively for use in farming activities. ( véhicule automobile ) Ontario recapture amount means a specified provincial input tax credit in respect of (a) the acquisition in Ontario of property; (b) the bringing into Ontario of property; or (c) the acquisition of a service for consumption or use in Ontario. ( montant de récupération de l’Ontario ) Prince Edward Island recapture amount means a specified provincial input tax credit in respect of (a) the acquisition in Prince Edward Island of property; (b) the bringing into Prince Edward Island of property; or (c) the acquisition of a service for consumption or use in Prince Edward Island. ( montant de récupération de l’Île-du-Prince-Édouard ) production means an activity (other than the assembling, processing or manufacturing of tangible personal property in a retail establishment or the storage of finished products) that is (a) the assembling, processing or manufacturing of particular tangible personal property to create other tangible personal property that is different in nature or character from the particular tangible personal property; (b) the generation of any form of energy or its transformation into another form of energy; (c) the restoring of tangible personal property by its owner; (d) the recording of images or sound on media; (e) the cutting, transforming and handling of timber in a forest and the building and maintenance of forest access roads in the course of those activities; (f) the extraction and processing of a mineral until the first stage of concentration or the equivalent; (g) the transformation of toxic industrial waste into a non-toxic product; and (h) if performed in conjunction with an activity referred to in any of paragraphs (a) to (g) by the same person that performed that activity, (i) the detection, measurement, treatment, reduction or elimination of water, soil or air pollutants that are attributable to producing personal property, (ii) the transportation of refuse or waste derived from producing personal property, (iii) the quality control of personal property being produced or of production equipment, and (iv) the cleaning, screening, sifting, wrapping, packing or putting into containers of property. ( production ) production equipment means (a) machinery, tools, equipment and accessories; (b) moulds and dies; (c) media for recording images or sounds; (d) plans, drawings, models and prototypes; (e) components or sp