Excise Tax Act — E-15 1
1 A supply made by a charity of any property or service, but not including a supply of (a) property or a service included in Schedule VI; (b) property or a service where the supply is deemed under Part IX of the Act to have been made by the charity (other than a supply that is deemed to have been made under section 187 of the Act or that is deemed only under section 136.1 of the Act to have been made); (c) particular personal property (other than property that was acquired, manufactured or produced by the charity for the purpose of making a supply by way of sale of the property and property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by way of lease, licence or similar arrangement by the charity of real property) where, immediately before the time tax would first become payable in respect of the supply of the particular property if it were a taxable supply, that property is used (otherwise than in making the supply) in commercial activities of the charity or, in the case of capital property, primarily in such activities; (d) tangible personal property (other than property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by the charity of real property by way of lease, licence or similar arrangement) that was acquired, manufactured or produced by the charity for the purpose of making a supply of the property and was neither donated to the charity nor used by another person before its acquisition by the charity, or any service supplied by the charity in respect of such property, other than such property or such a service supplied by the charity under a contract for catering; (d.1) a specified service (as defined in subsection 178.7(1) of the Act) if the supply is made to a registrant at a time when a designation of the charity under section 178.7 of the Act is in effect; (e) an admission in respect of a place of amusement unless the maximum consideration for a supply by the charity of such an admission does not exceed one dollar; (f) a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity except where (i) it could reasonably be expected, given the nature of the activity or the degree of relevant skill or ability required for participation in it, that such services, memberships or rights supplied by the charity would be provided primarily to children 14 years of age or under and the services are not supplied as part of, the membership is not in, or the right is not in respect of, a program involving overnight supervision throughout a substantial portion of the program, or (ii) such services, memberships or rights supplied by the charity are intended to be provided primarily to individuals who are underprivileged or who have a disability; (g) a membership (other than a membership described in subparagraph (f)(i) or (ii)) where the membership (i) entitles the member (A) to an admission in respect of a place of amusement the supply of which, were it made separately from the supply of the membership, would be a taxable supply, or (B) to a discount on the value of consideration for a supply of such an admission, or (ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the admission, discount or right is insignificant in relation to the consideration for the membership; (h) services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance; (i) a right, other than an admission, to play or participate in a game of chance where the charity is a prescribed person or the game is a prescribed game of chance; (j) a residential complex, or an interest therein, where the supply is made by way of sale; (k) real property where the supply is made by way of sale to an individual or a person