Excise Tax Act — E-15 123
cipating employer in subsection 147.1(1) of the Income Tax Act , and (b) in the case of a pooled registered pension plan, an employer that (i) has made, or is required to make, contributions to the pension plan in respect of all or a class of its employees or former employees, or (ii) has remitted, or is required to remit, to the PRPP administrator of the pension plan contributions made by members (as defined in subsection 147.5(1) of the Income Tax Act ) of the pension plan under a contract with the PRPP administrator in respect of all or a class of its employees; ( employeur participant ) participating province means (a) a province or area referred to in Schedule VIII, but does not include the Nova Scotia offshore area or the Newfoundland offshore area except to the extent that offshore activities are carried on in that area, and (b) if there is a sales tax harmonization agreement with the government of a province relating to the new harmonized value-added tax system and the province is a prescribed province, that province; ( province participante ) passenger vehicle means a passenger vehicle or a zero-emission passenger vehicle , as those terms are defined in subsection 248(1) of the Income Tax Act ; ( voiture de tourisme ) patronage dividend means an amount that is deductible under section 135 of the Income Tax Act in computing, for the purposes of that Act, the income of the person paying the amount; ( ristourne ) pension entity of a pension plan means a person in respect of the pension plan that is (a) a trust governed by the pension plan, (b) a corporation referred to in paragraph (b) of the definition pension plan , or (c) a prescribed person; ( entité de gestion ) pension plan means a registered pension plan or a pooled registered pension plan (a) that governs a trust, (b) in respect of which a corporation (i) is incorporated and operated either (A) solely for the administration of the plan, or (B) for the administration of the plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement (as defined in subsection 248(1) of the Income Tax Act ), where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the plan, (ii) in the case of a registered pension plan, is accepted by the Minister, under subparagraph 149(1)(o.1)(ii) of the Income Tax Act , as a funding medium for the purpose of the registration of the plan under that Act, and (iii) in the case of a pooled registered pension plan, is a corporation (A) that is described in paragraph 149(1)(o.2) of the Income Tax Act , and (B) all of the shares, and rights to acquire shares, of the capital stock of which are owned, at all times since the date on which it was incorporated, by the plan, or (c) in respect of which a person is prescribed for the purposes of the definition pension entity ; ( régime de pension ) permanent establishment , in respect of a particular person, means (a) a fixed place of business of the particular person, including (i) a place of management, a branch, an office, a factory or a workshop, and (ii) a mine, an oil or gas well, a quarry, timberland or any other place of extraction of natural resources, through which the particular person makes supplies, or (b) a fixed place of business of another person (other than a broker, general commission agent or other independent agent acting in the ordinary course of business) who is acting in Canada on behalf of the particular person and through whom the particular person makes supplies in the ordinary course of business; ( établissement stable ) person means an individual, a partnership, a corporation, the estate of a deceased individual, a trust, or a body that is a society, union, club, association, commission or other organization of any kind; ( personne ) personal property means property that is not real property; ( bien meuble ) personal representative , of a d