GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 7.2
7.2 A supply of a service rendered in the practice of the profession of social work where (a) the service is rendered to an individual within a professional-client relationship between the particular individual who renders the service and the individual and is provided for the prevention, assessment or remediation of, or to assist the individual in coping with, a physical, emotional, behavioural or mental disorder or disability of the individual or of another individual to whom the individual is related or to whom the individual provides care or supervision otherwise than in a professional capacity; and (b) either (i) if the particular individual is required to be licensed or otherwise certified to practise the profession of social work in the province in which the service is supplied, the particular individual is so licensed or certified, or (ii) if the particular individual is not required to be licensed or otherwise certified to practise that profession in that province, the particular individual has the qualifications equivalent to those necessary to be licensed or certified to practise that profession in a province in which such a requirement exists.
Excise Tax Act — E-15 (a)
(a) the service is rendered to an individual within a professional-client relationship between the particular individual who renders the service and the individual and is provided for the prevention, assessment or remediation of, or to assist the individual in coping with, a physical, emotional, behavioural or mental disorder or disability of the individual or of another individual to whom the individual is related or to whom the individual provides care or supervision otherwise than in a professional capacity; and
Excise Tax Act — E-15 (b)
(b) either (i) if the particular individual is required to be licensed or otherwise certified to practise the profession of social work in the province in which the service is supplied, the particular individual is so licensed or certified, or (ii) if the particular individual is not required to be licensed or otherwise certified to practise that profession in that province, the particular individual has the qualifications equivalent to those necessary to be licensed or certified to practise that profession in a province in which such a requirement exists.
Excise Tax Act — E-15 (i)
(i) if the particular individual is required to be licensed or otherwise certified to practise the profession of social work in the province in which the service is supplied, the particular individual is so licensed or certified, or
Excise Tax Act — E-15 (ii)
(ii) if the particular individual is not required to be licensed or otherwise certified to practise that profession in that province, the particular individual has the qualifications equivalent to those necessary to be licensed or certified to practise that profession in a province in which such a requirement exists.
Excise Tax Act — E-15 7.3
7.3 A supply of a service (other than a service described in section 4 of Part I of Schedule VI) rendered in the practice of the profession of pharmacy by a particular individual who is entitled under the laws of a province to practise that profession if the service is rendered within a pharmacist-patient relationship between the particular individual and another individual and is provided for the promotion of the health of the other individual or for the prevention or treatment of a disease, disorder or dysfunction of the other individual.
Excise Tax Act — E-15 7.4
7.4 A supply of a service if all or substantially all of the consideration for the supply is reasonably attributable to two or more particular services, each of which meets the following conditions: (a) the particular service is rendered in the course of making the supply; and (b) a supply of the particular service would be a supply included in any of sections 5 to 7.3, if the particular service were supplied separately.
Excise Tax Act — E-15 (a)
(a) the particular service is rendered in the course of making the supply; and
Excise Tax Act — E-15 (b)
(b) a supply of the particular service would be a supply included in any of sections 5 to 7.3, if the particular service were supplied separately.
Excise Tax Act — E-15 8
8 A supply of a dental hygienist service.
Excise Tax Act — E-15 9
9 A supply (other than a zero-rated supply) of any property or service but only if, and to the extent that, the consideration for the supply is payable or reimbursed by the government of a province under a plan established under an Act of the legislature of the province to provide for health care services for all insured persons of the province.
Excise Tax Act — E-15 10
10 A supply of a prescribed diagnostic, treatment or other health care service rendered to an individual if made on the order of (a) a medical practitioner or practitioner; (b) a registered nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship; or (c) a person that is entitled under the laws of a province to practise the profession of pharmacy and is authorized under the laws of the province to order such a service, if the order is made within a pharmacist-patient relationship.
Excise Tax Act — E-15 (a)
(a) a medical practitioner or practitioner;
Excise Tax Act — E-15 (b)
(b) a registered nurse authorized under the laws of a province to order such a service if the order is made within a nurse-patient relationship; or
Excise Tax Act — E-15 (c)
(c) a person that is entitled under the laws of a province to practise the profession of pharmacy and is authorized under the laws of the province to order such a service, if the order is made within a pharmacist-patient relationship.
Excise Tax Act — E-15 11
11 A supply of food and beverages, including the services of a caterer, made to an operator of a health care facility under a contract to provide on a regular basis meals for the patients or residents of the facility.
Excise Tax Act — E-15 13
13 A supply of a home care service that is rendered to an individual in the individual’s place of residence, whether the recipient of the supply is the individual or any other person, if (a) the supplier is a government or municipality; (b) a government, municipality or organization administering a government or municipal program in respect of home care services pays an amount (i) to the supplier in respect of the supply, or (ii) to any person for the purpose of the acquisition of the service; or (c) another supply of a home care service rendered to the individual is made in the circumstances described in paragraph (a) or (b).
Excise Tax Act — E-15 (a)
(a) the supplier is a government or municipality;
Excise Tax Act — E-15 (b)
(b) a government, municipality or organization administering a government or municipal program in respect of home care services pays an amount (i) to the supplier in respect of the supply, or (ii) to any person for the purpose of the acquisition of the service; or
Excise Tax Act — E-15 (i)
(i) to the supplier in respect of the supply, or
Excise Tax Act — E-15 (ii)
(ii) to any person for the purpose of the acquisition of the service; or
Excise Tax Act — E-15 (c)
(c) another supply of a home care service rendered to the individual is made in the circumstances described in paragraph (a) or (b).
Excise Tax Act — E-15 14
14 A supply (other than a zero-rated supply or a prescribed supply) of a training service, or of a service of designing a training plan, if (a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and (b) one of the following circumstances exists: (i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, (ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or (iii) the supplier (A) is a government, (B) is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or (C) receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.
Excise Tax Act — E-15 (a)
(a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and
Excise Tax Act — E-15 (b)
(b) one of the following circumstances exists: (i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, (ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or (iii) the supplier (A) is a government, (B) is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or (C) receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.
Excise Tax Act — E-15 (i)
(i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,
Excise Tax Act — E-15 (ii)
(ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or
Excise Tax Act — E-15 (iii)
(iii) the supplier (A) is a government, (B) is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or (C) receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.
Excise Tax Act — E-15 (B)
(B) is paid an amount to make the supply by a government or organization administering a government program targeted at assisting individuals with a disorder or disability, or
Excise Tax Act — E-15 (C)
(C) receives evidence satisfactory to the Minister that, for the purpose of the acquisition of the service, an amount has been paid or is payable to a person by a government or organization administering a government program targeted at assisting individuals with a disorder or disability.
Excise Tax Act — E-15 15
15 A training service or a service of designing a training plan is not included in section 14 if the training is similar to training ordinarily given to individuals who (a) do not have a disorder or disability; and (b) do not provide personal care or supervision to an individual with a disorder or disability.
Excise Tax Act — E-15 (a)
(a) do not have a disorder or disability; and
Excise Tax Act — E-15 (b)
(b) do not provide personal care or supervision to an individual with a disorder or disability.
Excise Tax Act — E-15 1
1 In this Part, elementary or secondary school student means an individual who is enrolled in a school that is operated by a school authority in a province and in (a) courses that are at the elementary level of education, or (b) courses for which credit may be obtained toward a diploma or certificate issued or approved by the government of the province or courses equivalent to such courses; provincial regulatory body [Repealed, 1993, c. 27, s. 155] regulatory body means a body that is constituted or empowered by an Act of Parliament or of the legislature of a province to regulate the practice of a profession or trade by setting standards of knowledge and proficiency for practitioners of the profession or trade; vocational school means an organization that is established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills.
Excise Tax Act — E-15 (a)
elementary or secondary school student means an individual who is enrolled in a school that is operated by a school authority in a province and in (a) courses that are at the elementary level of education, or (b) courses for which credit may be obtained toward a diploma or certificate issued or approved by the government of the province or courses equivalent to such courses;
Excise Tax Act — E-15 (a)
(a) courses that are at the elementary level of education, or
Excise Tax Act — E-15 (b)
(b) courses for which credit may be obtained toward a diploma or certificate issued or approved by the government of the province or courses equivalent to such courses;
Excise Tax Act — E-15
provincial regulatory body [Repealed, 1993, c. 27, s. 155]
Excise Tax Act — E-15
regulatory body means a body that is constituted or empowered by an Act of Parliament or of the legislature of a province to regulate the practice of a profession or trade by setting standards of knowledge and proficiency for practitioners of the profession or trade;
Excise Tax Act — E-15
vocational school means an organization that is established and operated primarily to provide students with correspondence courses, or instruction in courses, that develop or enhance students’ occupational skills.
Excise Tax Act — E-15 2
2 A supply made by a school authority in a province of a service of instructing individuals in a course that is provided primarily for elementary or secondary school students.
Excise Tax Act — E-15 3
3 A supply of food or beverages (other than food or beverages prescribed for the purposes of section 12 and food or beverages supplied through a vending machine), services or admissions made by a school authority primarily to elementary or secondary school students during the course of extra-curricular activities organized under the authority and responsibility of the school authority.
Excise Tax Act — E-15 4
4 A supply made by a school authority of a service performed by an elementary or secondary school student or by an instructor of an elementary or secondary school student in the ordinary course of the instruction of the student.
Excise Tax Act — E-15 5
5 A supply made by a school authority to a person other than another school authority of a service of transporting elementary or secondary school students to or from a school that is operated by a school authority.
Excise Tax Act — E-15 6
6 A supply of (a) a service of instructing individuals in courses leading to, or for the purpose of maintaining or upgrading, a professional or trade accreditation or designation recognized by a regulatory body, or (b) a certificate, or a service of administering an examination, in respect of a course, or in respect of an accreditation or designation described in paragraph (a), where the supply is made by a professional or trade association, government, vocational school, university or public college or by the regulatory body, except where the supplier has made an election under this section in prescribed form containing prescribed information.
Excise Tax Act — E-15 (a)
(a) a service of instructing individuals in courses leading to, or for the purpose of maintaining or upgrading, a professional or trade accreditation or designation recognized by a regulatory body, or
Excise Tax Act — E-15 (b)
(b) a certificate, or a service of administering an examination, in respect of a course, or in respect of an accreditation or designation described in paragraph (a),
Excise Tax Act — E-15
where the supply is made by a professional or trade association, government, vocational school, university or public college or by the regulatory body, except where the supplier has made an election under this section in prescribed form containing prescribed information.
Excise Tax Act — E-15 7
7 A supply made by a school authority, public college or university of a service of instructing individuals in, or administering examinations in respect of, courses for which credit may be obtained toward a diploma or degree.
Excise Tax Act — E-15 7.1
7.1 A supply of a service or membership the consideration for which is required to be paid by the recipient of a supply included in section 7 because the recipient receives the supply included in section 7.
Excise Tax Act — E-15 8
8 A supply, other than a zero-rated supply, made by a government, a school authority, a vocational school, a public college or a university of a service of instructing individuals in, or administering examinations in respect of, courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation, except where the supplier has made an election under this section in prescribed form containing prescribed information.
Excise Tax Act — E-15 9
9 A supply of a service of tutoring or instructing an individual in (a) a course that is approved for credit by, or that follows a curriculum designated by, a school authority; (b) a course that is a prescribed equivalent of a course described in paragraph (a); or (c) a course the successful completion of which is mandatory for admittance into a particular course described in paragraph (a) or (b) and not for admittance into any other course that is a prerequisite to the particular course.
Excise Tax Act — E-15 (a)
(a) a course that is approved for credit by, or that follows a curriculum designated by, a school authority;
Excise Tax Act — E-15 (b)
(b) a course that is a prescribed equivalent of a course described in paragraph (a); or
Excise Tax Act — E-15 (c)
(c) a course the successful completion of which is mandatory for admittance into a particular course described in paragraph (a) or (b) and not for admittance into any other course that is a prerequisite to the particular course.
Excise Tax Act — E-15 11
11 A supply of a service of instructing individuals in, or administering examinations in respect of, language courses that form part of a program of second-language instruction in either English or French, if the supply is made by a school authority, a vocational school, a public college or a university or in the course of a business established and operated primarily to provide instruction in languages.
Excise Tax Act — E-15 12
12 A supply of food or beverages (other than prescribed food or beverages or food or beverages supplied through a vending machine) where the supply is made in an elementary or secondary school cafeteria primarily to students of the school, except where the supply is for a private party, reception, meeting or similar private event.
Excise Tax Act — E-15 13
13 A supply of a meal to a student enrolled at a university or public college where the meal is provided under a plan that is for a period of not less than one month and under which the student purchases from the supplier for a single consideration only the right to receive at a restaurant or cafeteria at the university or college not less than 10 meals weekly throughout the period.
Excise Tax Act — E-15 14
14 A supply of food and beverages, including catering services, made to a person that is a school authority, university, or public college under a contract to provide food or beverages (a) to students under a plan referred to in section 13; or (b) in an elementary or secondary school cafeteria primarily to students of the school, except to the extent that the food, beverages and services are provided for a reception, conference or other special occasion or event.
Excise Tax Act — E-15 (a)
(a) to students under a plan referred to in section 13; or
Excise Tax Act — E-15 (b)
(b) in an elementary or secondary school cafeteria primarily to students of the school,
Excise Tax Act — E-15
except to the extent that the food, beverages and services are provided for a reception, conference or other special occasion or event.
Excise Tax Act — E-15 15
15 A supply of personal property made by way of lease by a school authority to an elementary or secondary school student.
Excise Tax Act — E-15 16
16 A supply made by a school authority, public college or university of a service of instructing individuals in, or administering examinations in respect of, courses (other than courses in sports, games, hobbies or other recreational pursuits that are designed to be taken primarily for recreational purposes) that are part of a program that consists of two or more courses and that is subject to the review of, and is approved by, a council, board or committee of the school authority, college or university established to review and approve the course offerings of the school authority, college or university.
Excise Tax Act — E-15 1
1 A supply of child care services, the primary purpose of which is to provide care and supervision to children 14 years of age or under for periods normally less than 24 hours per day, but not including a supply of a service of supervising an unaccompanied child made by a person in connection with a taxable supply by that person of a passenger transportation service.
Excise Tax Act — E-15 2
2 A supply of a service of providing care, supervision and a place of residence to children, underprivileged individuals or individuals with a disability in an establishment operated by the supplier for the purpose of providing such service.