GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
qualifying group means (a) a group of corporations, each member of which is closely related, within the meaning assigned by section 128, to each other member of the group; or (b) a group of specified partnerships, or of specified partnerships and corporations, each member of which is closely related, within the meaning of this section, to each other member of the group. ( groupe admissible )
Excise Tax Act — E-15 (a)
qualifying member of a qualifying group means a registrant that is a corporation resident in Canada or a specified partnership, each member of which is resident in Canada, and that meets the following conditions: (a) the registrant is a member of the group; (b) the registrant is not a party to an election under subsection 150(1); and (c) one of the following conditions is met: (i) the registrant has property (other than financial instruments and property having a nominal value) and has last manufactured, produced, acquired or imported all or substantially all of its property (other than financial instruments and property having a nominal value) for consumption, use or supply exclusively in the course of commercial activities of the registrant, (ii) the registrant has no property (other than financial instruments and property having a nominal value) and has made supplies and all or substantially all of the supplies made by the registrant are taxable supplies, or (iii) the registrant has no property (other than financial instruments and property having a nominal value) and has not made taxable supplies and it is reasonable to expect that (A) the registrant will be making supplies throughout the next 12 months, (B) all or substantially all of those supplies will be taxable supplies, and (C) all or substantially all of the property (other than financial instruments and property having a nominal value) to be manufactured, produced, acquired or imported by the registrant within the next 12 months will be for consumption, use or supply exclusively in the course of commercial activities of the registrant. ( membre admissible )
Excise Tax Act — E-15
secured creditor [Repealed, 2000, c. 30, s. 25]
Excise Tax Act — E-15
security interest [Repealed, 2000, c. 30, s. 25]
Excise Tax Act — E-15 (a)
specified member of a qualifying group means (a) a qualifying member of the group; or (b) a temporary member of the group during the course of the reorganization referred to in paragraph (f) of the definition temporary member . ( membre déterminé )
Excise Tax Act — E-15
specified partnership means a partnership each member of which is a corporation or a partnership. ( société de personnes déterminée )
Excise Tax Act — E-15 (a)
temporary member of a qualifying group means a particular corporation (a) that is a registrant; (b) that is resident in Canada; (c) that is a member of the qualifying group; (d) that is not a qualifying member of the qualifying group; (e) that is not a party to an election under subsection 150(1); (f) that receives a supply of property that meets the following conditions: (i) the supply is made by another corporation that is a qualifying member of the qualifying group and in contemplation of a distribution made in the course of a reorganization whereby the shares of the particular corporation are to be transferred upon the distribution to one or more corporations (in this definition referred to as the “transferee corporations”), (ii) the supplied property includes property that is neither a financial instrument nor property having a nominal value, and (iii) all or substantially all of the supplied property (other than financial instruments and property having a nominal value) (A) was last manufactured, produced, acquired or imported by the other corporation for consumption, use or supply exclusively in the course of the commercial activities of the other corporation, (B) is not consumed, used or supplied by the particular corporation otherwise than exclusively in the course of its commercial activities, and (C) may reasonably be expected to be consumed, used or supplied by the transferee corporations exclusively in the course of their commercial activities within 12 months after the time the supply is made; (g) that, before receiving the supply, does not carry on any business or have any property (other than financial instruments); and (h) the shares of which are transferred to the transferee corporations upon the distribution referred to in subparagraph (f)(i). ( membre temporaire )
Excise Tax Act — E-15 157
ked as of the day specified in the notice of revocation, and that day is not to be earlier than the day specified in the notice of intent and must be the first day of any particular fiscal year. Revocation — effect (10) For the purposes of this Part, an election under subsection (2) or (2.1) that has been revoked by the Minister under subsection (9) is deemed never to have been in effect on any day on or after the day specified in the notice of revocation. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 28; 2013, c. 33, s. 43; 2017, c. 33, s. 111
Excise Tax Act — E-15 158
Tax refund discounts 158 For the purposes of this Part, where a discounter (within the meaning of the Tax Rebate Discounting Act ) pays an amount to a person to acquire from the person a right to a refund of tax (within the meaning of that Act), notwithstanding section 139, the discounter shall be deemed to have made (a) a taxable supply of a service for consideration equal to the lesser of (i) 2/3 of the amount, if any, by which the amount of the refund exceeds the amount paid by the discounter to the person to acquire the right, and (ii) $30; and (b) a separate supply of a financial service for consideration equal to the amount by which the amount of the refund exceeds the total of the amount paid by the discounter to the person to acquire the right and the amount determined under paragraph (a). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 159
Value in Canadian currency 159 Where the consideration for a supply is expressed in a foreign currency, the value of the consideration shall, for the purposes of this Part, be computed on the basis of the value of that foreign currency in Canadian currency on the day the tax is payable, or on such other day as is acceptable to the Minister. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 160
Coin-operated devices 160 Where a supply is made, and the consideration therefor is paid, by means of a coin-operated device, the following rules apply for the purposes of this Part: (a) the recipient shall be deemed to have (i) received the supply, (ii) paid the consideration for the supply, and (iii) paid any tax payable in respect of the supply, on the day the consideration for the supply is inserted into the device; and (b) the supplier shall be deemed to have (i) made the supply, (ii) received the consideration for the supply, and (iii) collected any tax payable in respect of the supply, on the day the consideration for the supply is removed from the device. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 161
Early or late payments 161 For the purposes of this Part, where tangible personal property or services are supplied and the amount of consideration for the supply shown in the invoice in respect of the supply may be reduced if the amount thereof is paid within a time specified in the invoice or an additional amount is charged to the recipient by the supplier if the amount of the consideration is not paid within a reasonable period specified in the invoice, the consideration due shall be deemed to be the amount of consideration shown in the invoice. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 162
 to any conditions that may be provided in the agreement, developing the property for the production of minerals, (a) the value, as consideration, of any property or service given by the farmor to the farmee under the agreement is deemed to be nil to the extent that the property or service is given as consideration for any of the following (each of which is referred to in this subsection as the “farmee’s contribution”): (i) the undertaking of that exploration or development, (ii) the provision of that information (or the right to it), and (iii) any transfer under the agreement by the farmee to the farmor of any interest in specified mining or well-site equipment that is used by the farmee exclusively in that exploration or development; (b) the value of the farmee’s contribution as consideration for any property or service given by the farmor to the farmee under the agreement is deemed to be nil; and (c) if part of the consideration given by the farmor for the farmee’s contribution is a service or property (each of which is referred to in this paragraph as the “farmor’s additional contribution”) that is not a natural resource right relating to unproven property, (i) the farmee is deemed to have made, at the place at which the unproven property is situated, a taxable supply of a service to the farmor separate from any supply by the farmee under the agreement and that service is deemed to be consideration for the farmor’s additional contribution, (ii) the value of that service and the value of the farmor’s additional contribution as consideration for the supply of that service are each deemed to be equal to the fair market value of the farmor’s additional contribution determined at the time (in this paragraph referred to as the “time of transfer”) that (A) if the farmor’s additional contribution is a service, performance of the service commences, and (B) in any other case, ownership of the farmor’s additional contribution is transferred to the farmee, (iii) all of the consideration for the farmor’s additional contribution and the consideration for the service deemed to have been supplied by the farmee are deemed to become due at the time of transfer, and (iv) if, in addition to the farmee’s contribution, the farmee supplies to the farmor other property or services (other than the service deemed under subparagraph (i) to have been supplied) for which part of the consideration is the farmor’s additional contribution, the value of the consideration for the supply of the other property or services is deemed to be equal to the amount, if any, by which the value of that consideration, determined without reference to this subparagraph, exceeds the fair market value of the farmor’s additional contribution. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 29; 2000, c. 30, s. 26; 2008, c. 28, s. 72
Excise Tax Act — E-15
estimated reserves of minerals means the estimated quantities of minerals that geological and engineering data demonstrate, with reasonable certainty, to be recoverable under existing economic and operating conditions. ( réserves estimées )
Excise Tax Act — E-15
farm-out agreement means an agreement referred to in subsection (4). ( accord d’amodiation )
Excise Tax Act — E-15 (a)
natural resource right means (a) a right to explore for or exploit a mineral deposit; (b) a right of entry or user relating to a right referred to in paragraph (a); or (c) a right to an amount computed by reference to the production (including profit) from, or to the value of production from, a mineral deposit. ( droit relatif à des ressources )
Excise Tax Act — E-15 (a)
specified mining or well-site equipment , in relation to the exploration or development of unproven property under a farm-out agreement, means (a) equipment, installations and structures for use at a mine site in the production of minerals from the mine and not in the milling, smelting, refining or other processing of the minerals after production; and (b) equipment, installations and structures for use at a well site in the production of minerals from the well, including a heater, dehydrator or other well-site facility for the initial treatment of substances produced from the well to prepare such production for transportation but excluding (i) any equipment, installation, structure or facility that serves or is intended to serve a well that has not been drilled in the course of the exploration or development under that agreement, and (ii) any equipment, installation, structure or facility for use in the refining of oil or the processing of natural gas including the separation therefrom of liquid hydrocarbons, sulphur or other joint products or by-products. ( matériel déterminé )
Excise Tax Act — E-15
unproven property means real property for which estimated reserves of minerals have not been attributed. ( bien non prouvé )
Excise Tax Act — E-15 162.1
Rolling stock penalties and demurrage 162.1 For the purposes of this Part, an amount that is paid (a) as or on account of demurrage, or (b) by one railway corporation to another railway corporation as or on account of a penalty for failure to return rolling stock within a stipulated time, shall be deemed not to be consideration for a supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 29
Excise Tax Act — E-15 163
n ) means the percentage determined, at the time the first supplier of the tour package first determines the amount (in this definition referred to as the initial price ) to be charged by that supplier for a supply of the tour package, by the formula A/B where A is the part of the initial price that is, at that time, reasonably attributable to the relevant portion, and B is the initial price; ( pourcentage taxable initial ) non-provincially taxable portion of a tour package means all property and services included in the taxable portion of the tour package that are not included in the provincially taxable portions of the tour package; ( partie non taxable au provincial ) provincially taxable portion of a tour package, in respect of a participating province, means all property and services that are included in the tour package and the supplies of which, if made otherwise than as part of the tour package, would be supplies made in the participating province in respect of which tax under subsection 165(2) would be payable; ( partie taxable au provincial ) taxable percentage , at a particular time, in respect of the provincially taxable portion of a tour package or the non-provincially taxable portion of a tour package, as the case may be, (in this definition referred to as the relevant portion ) means (a) where the difference between the base percentage at that time in respect of the relevant portion and either the initial taxable percentage in respect of the relevant portion or the base percentage at an earlier time in respect of the relevant portion is more than 10 percentage points, the base percentage at the particular time in respect of the relevant portion, and (b) in any other case, the initial taxable percentage in respect of the relevant portion; ( pourcentage taxable ) taxable portion of a tour package means all property and services included in the tour package and in respect of which tax under Division II would be payable if the property or service were supplied otherwise than as part of a tour package; ( partie taxable ) tour package means a combination of two or more services, or of property and services, that includes transportation services, accommodation, a right to use a campground or trailer park, or guide or interpreter services, where the property and services are supplied together for an all-inclusive price. ( voyage organisé ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 159
Excise Tax Act — E-15
base fraction [Repealed, 1997, c. 10, s. 159]
Excise Tax Act — E-15
base percentage , at any time, in respect of the provincially taxable portion of a tour package or the non-provincially taxable portion of a tour package, as the case may be, (in this definition referred to as the relevant portion ) means the percentage determined by the formula A/B where A is the part of the amount (in this definition referred to as the base price ) that would be charged by the first supplier of the tour package for a supply at that time of the tour package that is, at that time, reasonably attributable to the relevant portion, and B is the base price; ( pourcentage de référence )
Excise Tax Act — E-15
first supplier of a tour package means the person who first supplies the package in Canada; ( premier fournisseur )
Excise Tax Act — E-15
initial taxable percentage in respect of the provincially taxable portion of a tour package or the non-provincially taxable portion of a tour package, as the case may be, (in this definition referred to as the relevant portion ) means the percentage determined, at the time the first supplier of the tour package first determines the amount (in this definition referred to as the initial price ) to be charged by that supplier for a supply of the tour package, by the formula A/B where A is the part of the initial price that is, at that time, reasonably attributable to the relevant portion, and B is the initial price; ( pourcentage taxable initial )
Excise Tax Act — E-15
non-provincially taxable portion of a tour package means all property and services included in the taxable portion of the tour package that are not included in the provincially taxable portions of the tour package; ( partie non taxable au provincial )
Excise Tax Act — E-15
provincially taxable portion of a tour package, in respect of a participating province, means all property and services that are included in the tour package and the supplies of which, if made otherwise than as part of the tour package, would be supplies made in the participating province in respect of which tax under subsection 165(2) would be payable; ( partie taxable au provincial )
Excise Tax Act — E-15 (a)
taxable percentage , at a particular time, in respect of the provincially taxable portion of a tour package or the non-provincially taxable portion of a tour package, as the case may be, (in this definition referred to as the relevant portion ) means (a) where the difference between the base percentage at that time in respect of the relevant portion and either the initial taxable percentage in respect of the relevant portion or the base percentage at an earlier time in respect of the relevant portion is more than 10 percentage points, the base percentage at the particular time in respect of the relevant portion, and (b) in any other case, the initial taxable percentage in respect of the relevant portion; ( pourcentage taxable )
Excise Tax Act — E-15
taxable portion of a tour package means all property and services included in the tour package and in respect of which tax under Division II would be payable if the property or service were supplied otherwise than as part of a tour package; ( partie taxable )
Excise Tax Act — E-15
tour package means a combination of two or more services, or of property and services, that includes transportation services, accommodation, a right to use a campground or trailer park, or guide or interpreter services, where the property and services are supplied together for an all-inclusive price. ( voyage organisé )
Excise Tax Act — E-15 164
Donation — value of consideration 164 For the purposes of this Part, if a charity or a public institution makes a taxable supply of property or service to another person, if the value of the property or service is included in determining the amount of the advantage in respect of a gift by the other person to the charity or public institution under subsection 248(32) of the Income Tax Act and if a receipt referred to in subsection 110.1(2) or 118.1(2) of that Act may be issued, or could be issued if the other person were an individual, in respect of part of the consideration for the supply, then the value of the consideration for the supply is deemed to be equal to the fair market value of the property or service at the time the supply is made. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 30; 1997, c. 10, s. 16; 2016, c. 7, s. 64
Excise Tax Act — E-15 164.1
Meaning of feed 164.1 (1) For the purposes of this section, feed means (a) grain, seed or fodder that is described in section 2 of Part IV of Schedule VI and used as feed for farm livestock that is ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool; (b) feed that is a complete feed, supplement, macro-premix, micro-premix or mineral feed (other than a trace mineral salt feed), the supply of which in bulk quantities of at least 20 kg would be a zero-rated supply included in Part IV of Schedule VI; and (c) by-products of the food processing industry and plant or animal products, the supply of which in bulk quantities of at least 20 kg would be a zero-rated supply included in Part IV of Schedule VI. Supplies by a feedlot (2) For the purposes of this Part, where, in the course of operating a feedlot that is a farming business within the meaning of the Income Tax Act , a person makes a supply of a service and the consideration for the supply (in this subsection referred to as the “total charge”) includes a particular amount that is identified in the invoice or agreement in writing for the supply as being attributable to feed, (a) the provision of the feed shall be deemed to be a supply separate from the supply of the service and not to be incidental to the provision of any other property or service; (b) the portion, not exceeding 90%, of the total charge that is reasonably attributable to the feed and is included in the particular amount shall be deemed to be the consideration for the supply of the feed; and (c) the difference between the total charge and the consideration for the supply of the feed shall be deemed to be the consideration for the supply of the service. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 30; 1994, c. 9, s. 7
Excise Tax Act — E-15 164.2
Payments by unions or associations 164.2 For the purposes of this Part, where (a) an individual, because of membership in a trade union or association referred to in paragraph 189(a), participates in activities of the union or association and, as a consequence, is unable to perform duties, under a contract of employment, for the individual’s employer during a period during which the individual would, were it not for the individual’s participation in those activities, be obligated to provide such services, and (b) the union or association pays an amount to the employer as compensation for expenses incurred by the employer as a consequence of the individual’s participation in those activities or for remuneration or benefits given by the employer to the individual in respect of that period, the amount shall be deemed not to be consideration for a supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 30