GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (d)
(d) the detection, measurement, prevention, treatment, reduction or removal of pollutants described in paragraph 1(b) of this Part,
Excise Tax Act — E-15
and materials for use exclusively in the manufacture of those plans, drawings, specifications, substitutes or reproductions.
Excise Tax Act — E-15 4
4 Typesetting and composition, metal plates, cylinders, matrices, film, art work, designs, photographs, rubber material, plastic material and paper material, when impressed with or displaying or carrying an image for reproduction by printing, made or imported by or sold to a manufacturer or producer for use exclusively in the manufacture or production of printed matter.
Excise Tax Act — E-15 1
1 All goods manufactured or produced in Canada by the labour of individuals who are in any manner mentally or physically handicapped, where a substantial portion of the sale price of the goods is in any way attributable to the labour of those individuals, which labour has been performed in, or exclusively under the control and direction of, a certified institution.
Excise Tax Act — E-15 2
2 For the purpose of section 1 of this Part, “certified institution” means an institution in Canada that has as its main purpose the care of individuals of a class described in that section and that holds a valid certificate that has been issued by the Minister.
Excise Tax Act — E-15 3
3 Articles and materials for use exclusively in the manufacture of the goods mentioned in this Part.
Excise Tax Act — E-15 1
1 Clothing and footwear, including articles and materials for incorporation in home or commercial production thereof, as the Governor in Council may determine by regulation.
Excise Tax Act — E-15 2
2 Articles and materials for use exclusively in the manufacture or production of the tax exempt goods mentioned in section 1 of this Part.
Excise Tax Act — E-15 1
1 The following goods (not including motor trucks, other than motor trucks specially designed for off-highway use) where the sale price by the Canadian manufacturer or the duty paid value of the imported article exceeds two thousand dollars per unit: (a) excavation and earthmoving equipment; cranes; hoists and derricks; pile driving equipment; pipe-laying, pipe-wrapping and pipe-welding equipment; air compressors and pumps; compactors and rollers; attachments for the foregoing; all designed for construction or demolition purposes; (b) equipment designed for use directly in the preparation, placing, paving, laying, finishing or spreading of concrete, mortar or asphalt; attachments for the foregoing; and (c) repair and replacement parts designed for the equipment referred to in paragraphs (a) and (b).
Excise Tax Act — E-15 (a)
(a) excavation and earthmoving equipment; cranes; hoists and derricks; pile driving equipment; pipe-laying, pipe-wrapping and pipe-welding equipment; air compressors and pumps; compactors and rollers; attachments for the foregoing; all designed for construction or demolition purposes;
Excise Tax Act — E-15 (b)
(b) equipment designed for use directly in the preparation, placing, paving, laying, finishing or spreading of concrete, mortar or asphalt; attachments for the foregoing; and
Excise Tax Act — E-15 (c)
(c) repair and replacement parts designed for the equipment referred to in paragraphs (a) and (b).
Excise Tax Act — E-15 3
3 Parts and equipment installed on the tax exempt goods mentioned in paragraphs 1(a) and (b) of this Part prior to the first use of those tax exempt goods.
Excise Tax Act — E-15 1
1 Highway truck tractors; highway trucks designed primarily for the carriage of freight with a gross vehicle mass rating, within the meaning given to that expression by regulation of the Governor in Council, of seven thousand two hundred and fifty kilograms (7 250 kg) or more.
Excise Tax Act — E-15 2
2 Truck trailers, tractor trailers and semi-trailers, designed for the carriage of freight, with a gross vehicle mass rating, within the meaning given to that expression by regulation of the Governor in Council, of seven thousand two hundred and fifty kilograms (7 250 kg) or more; fifth wheel dollies designed for use in converting tractor trailers or semi-trailers to full trailers for highway towing purposes.
Excise Tax Act — E-15 3
3 Railway locomotives and railway rolling stock including equipment specially designed for movement on railway tracks; rail flaw detector apparatus for testing rail in railway tracks.
Excise Tax Act — E-15 4
4 Re-usable cargo containers with a capacity of fourteen cubic metres (14 m 3 ) or greater; refrigeration and heating units therefor.
Excise Tax Act — E-15 5
5 Motor vehicles and trackless train systems consisting of a towing unit and one or more towed units, designed and permanently equipped to carry twelve or more passengers, for use exclusively in the provision of such class or classes of passenger transportation services as the Governor in Council may by regulation prescribe.
Excise Tax Act — E-15 6
6 Buses or vans specifically equipped for transporting handicapped persons when for use by public organizations or institutions exclusively for providing transportation to the handicapped, and that would have been capable of carrying twelve or more passengers if equipped in the normal manner.
Excise Tax Act — E-15 7
7 School buses designed to carry twelve or more passengers.
Excise Tax Act — E-15 8
8 Aircraft, parts and equipment therefor, when purchased or imported for use exclusively in the provision of (a) public air transportation of passengers, freight or mail; or (b) air services directly related to (i) the exploration and development of natural resources, (ii) aerial spraying, seeding and pest control, (iii) forestry, (iv) fish cultivation, (v) aerial construction operations using rotating wing aircraft, (vi) aerial fire control, fire protection and fire fighting, or (vii) map making operations.
Excise Tax Act — E-15 (a)
(a) public air transportation of passengers, freight or mail; or
Excise Tax Act — E-15 (b)
(b) air services directly related to (i) the exploration and development of natural resources, (ii) aerial spraying, seeding and pest control, (iii) forestry, (iv) fish cultivation, (v) aerial construction operations using rotating wing aircraft, (vi) aerial fire control, fire protection and fire fighting, or (vii) map making operations.
Excise Tax Act — E-15 (i)
(i) the exploration and development of natural resources,
Excise Tax Act — E-15 (ii)
(ii) aerial spraying, seeding and pest control,
Excise Tax Act — E-15 (v)
(v) aerial construction operations using rotating wing aircraft,
Excise Tax Act — E-15 (vi)
(vi) aerial fire control, fire protection and fire fighting, or
Excise Tax Act — E-15 9
9 Air cushion vehicles and tracked vehicles specially designed to transport twelve or more passengers or three thousand six hundred and twenty-nine kilograms (3 629 kg) or more freight.
Excise Tax Act — E-15 10
10 Parts and equipment installed on the tax exempt goods mentioned in sections 1, 2, 4, 5, 6, 7 and 9 of this Part or designed for permanent installation on the tax exempt goods mentioned in section 3 of this Part where the sale price by the Canadian manufacturer or the duty paid value of the imported article exceeds two thousand dollars per unit; all parts and equipment installed on the tax exempt goods mentioned in sections 1, 2, 3, 4, 5, 6, 7 and 9 of this Part prior to the first use of those tax exempt goods; except that parts and equipment installed on the tax exempt goods mentioned in section 1 of this Part are exempted from tax only if they are designed to facilitate the carriage or handling of freight.
Excise Tax Act — E-15 11
11 Ships and other marine vessels, purchased or imported for use exclusively in such marine activities, other than sport or recreation, as the Governor in Council may by regulation prescribe; articles and materials for use exclusively in the manufacture, equipping or repair of those tax exempt goods.
Excise Tax Act — E-15 12
12 Articles and materials for use exclusively in the manufacture or production of the tax exempt goods mentioned in sections 1 to 10 of this Part.
Excise Tax Act — E-15
[Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 55]
Excise Tax Act — E-15 1
1 Feeds, and supplements for addition to feeds, for animals, fish or fowl that are not ordinarily raised to produce, or to be used as, food for human consumption.
Excise Tax Act — E-15 3
3 Food for human consumption enumerated in paragraphs 1(e) to (m) of Part V of Schedule III.
Excise Tax Act — E-15 4
4 Television receivers (including projection-type television receivers and screens, television tuners and video monitors, other than monitors designed for use exclusively as computer or word processing video display terminals), but not including any such goods designed exclusively for commercial use.
Excise Tax Act — E-15 5
5 Video recorders and players, other than those designed exclusively for commercial use.
Excise Tax Act — E-15 1
1 Bricks; building tile; building blocks curved or shaped; building stone; sidewalk and patio slabs; curbs.
Excise Tax Act — E-15 2
2 Chimneys, chimney caps and built-in fireplaces.
Excise Tax Act — E-15 3
3 Doors, windows and shutters for buildings and other structures and associated hardware not including padlocks; door and window screens and awnings.
Excise Tax Act — E-15 4
4 Electric conducting and telecommunication wire and cable; transformers, circuit breakers and related electrical equipment designed for permanent installation in a system for the supply of electricity.
Excise Tax Act — E-15 5
5 Fire-fighting and fire-detection equipment for installation in buildings.
Excise Tax Act — E-15 6
6 Floor tile and hard surface composition yardage flooring for permanent bonding to floors and underlay therefor; materials to be incorporated in terrazzo flooring.
Excise Tax Act — E-15 7
7 Glass for buildings and other structures.
Excise Tax Act — E-15 8
8 Hard surface plastic laminated building materials.
Excise Tax Act — E-15 9
9 Hot water tanks and water heaters for permanent installation in water systems for buildings.
Excise Tax Act — E-15 10
10 Kitchen and bathroom cabinets and countertops therefor, for permanent installation in buildings.
Excise Tax Act — E-15 11
11 Lumber; plywood; sash; shingles; lath; siding; stairways; walkways; fire escapes; railway ties; light standards, towers and similar construction components; cornice, frieze, pilasters and other such building components, not including assembled or unassembled furniture.
Excise Tax Act — E-15 12
12 Materials for waterproofing and moisture-proofing buildings, but not including (a) paints, varnishes, stains and similar coatings and finishes; (b) creosote oil and other wood preservatives; or (c) additives for the goods described in paragraphs (a) and (b).
Excise Tax Act — E-15 (a)
(a) paints, varnishes, stains and similar coatings and finishes;
Excise Tax Act — E-15 (b)
(b) creosote oil and other wood preservatives; or
Excise Tax Act — E-15 (c)
(c) additives for the goods described in paragraphs (a) and (b).
Excise Tax Act — E-15 13
13 Nails, spikes, screws, nuts, bolts and washers, rivets and similar fasteners.
Excise Tax Act — E-15 14
14 [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 54]
Excise Tax Act — E-15 16
16 Pipe, conduit and tubing designed for use in buildings, sewers, irrigation or drainage systems, pipelines and other construction; valves and fittings therefor.
Excise Tax Act — E-15 17
17 Plaster; lime; cement and additives for concrete; prepared dry concrete and mortar mixes.
Excise Tax Act — E-15 18
18 Plaster boards, fibreboards, wall panels, building paper and other materials for ceilings and walls and materials for insulation or acoustical purposes, but not including (a) carpeting; or (b) wallpaper and similar coverings for interior walls.
Excise Tax Act — E-15 (b)
(b) wallpaper and similar coverings for interior walls.
Excise Tax Act — E-15 19
19 Septic tanks and grease traps therefor; sump pumps.
Excise Tax Act — E-15 20
20 Shower baths, bathtubs, basins, faucets, closets, lavatories, urinals, sinks and rims therefor and laundry tubs; parts for the foregoing.
Excise Tax Act — E-15 21
21 Structural metal and fabricated metal for buildings and other structures.
Excise Tax Act — E-15 22
22 Tar; asphalt; roofing materials and components including eavestroughing and downspouts.
Excise Tax Act — E-15 24
24 Heat pumps, when designed for use in permanently installed heating systems for buildings.
Excise Tax Act — E-15 25
25 Heat recovery units and devices for extracting heat from exhaust air or waste water for recovery of energy.
Excise Tax Act — E-15 26
26 Solar panels and tubes designed for collecting and converting solar energy into heat for use in solar heating systems.
Excise Tax Act — E-15 27
27 Thermal insulation designed for pipes and ducts used in buildings and mechanical systems; wrapping materials designed exclusively for use with such insulation.
Excise Tax Act — E-15 28
28 Wood-burning stoves and wood-burning space heaters.
Excise Tax Act — E-15 29
29 Loading dock seals and shelters designed to conserve heated or refrigerated air during loading and unloading.
Excise Tax Act — E-15 30
30 Mobile homes and modular building units.
Excise Tax Act — E-15 31
31 Buildings or other structures manufactured or produced by a person otherwise than at the site of construction or erection thereof in competition with persons who construct or erect similar buildings or structures not so manufactured or produced.
Excise Tax Act — E-15 32
32 Structural building sections, for incorporation into buildings or other structures manufactured or produced by a person otherwise than at the site of construction or erection of the building or other structure in competition with persons who construct or erect buildings or other structures that incorporate similar sections not so manufactured or produced.
Excise Tax Act — E-15 35
35 Such additional articles and materials as are prescribed by regulation of the Governor in Council to be construction materials.
Excise Tax Act — E-15 1
1 Ash handling and fuel handling equipment, blowers, circulating pumps, fuel tanks, furnaces, stokers, oil or gas burners, hot water and steam radiators, thermostats, regulators, all the foregoing when designed for use in permanently installed heating systems for buildings.
Excise Tax Act — E-15 2
2 Ducts for warm air, ventilating and air conditioning systems for buildings; equipment designed for use on those systems using five hundred and fifty volts or greater.
Excise Tax Act — E-15 3
3 Electric heating equipment designed for use on a system using two hundred volts or greater, for permanent installation as part of an electric heating system for buildings.
Excise Tax Act — E-15 4
4 Elevators and escalators and parts therefor.
Excise Tax Act — E-15 5
5 Such additional articles and materials as are prescribed by regulation of the Governor in Council to be equipment designed primarily for use in buildings.
Excise Tax Act — E-15 2
2 A particular supply by way of sale of a residential complex or an interest in a residential complex made by a particular person who is not a builder of the complex or, if the complex is a multiple unit residential complex, an addition to the complex, unless (a) the particular person claimed an input tax credit in respect of the last acquisition by the person of the complex or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person; or (b) the recipient is registered under Subdivision D of Division V of Part IX of the Act and (i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the complex or interest to a person (in this paragraph referred to as the “prior recipient”) who is the particular person or, if the particular person is a personal trust other than a testamentary trust, the settlor of the trust or, in the case of a testamentary trust that arose as a result of the death of an individual, the deceased individual, (ii) the prior supply is the last supply by way of sale of the complex or interest to the prior recipient, (iii) the particular supply is not made more than one year after the particular day that is the day on which the prior recipient acquired the interest, or that is the earlier of the day on which the prior recipient acquired ownership of the complex and the day on which the prior recipient acquired possession of the complex, under the agreement for the prior supply, (iv) the complex has not been occupied by any individual as a place of residence or lodging after the construction or last substantial renovation of the complex was substantially completed, (v) the particular supply is made pursuant to a right or obligation of the recipient to purchase the complex or interest that is provided for under the agreement for the prior supply, and (vi) the recipient makes an election under this section jointly with the particular person in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the particular supply.
Excise Tax Act — E-15 (a)
(a) the particular person claimed an input tax credit in respect of the last acquisition by the person of the complex or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person; or
Excise Tax Act — E-15 (b)
(b) the recipient is registered under Subdivision D of Division V of Part IX of the Act and (i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the complex or interest to a person (in this paragraph referred to as the “prior recipient”) who is the particular person or, if the particular person is a personal trust other than a testamentary trust, the settlor of the trust or, in the case of a testamentary trust that arose as a result of the death of an individual, the deceased individual, (ii) the prior supply is the last supply by way of sale of the complex or interest to the prior recipient, (iii) the particular supply is not made more than one year after the particular day that is the day on which the prior recipient acquired the interest, or that is the earlier of the day on which the prior recipient acquired ownership of the complex and the day on which the prior recipient acquired possession of the complex, under the agreement for the prior supply, (iv) the complex has not been occupied by any individual as a place of residence or lodging after the construction or last substantial renovation of the complex was substantially completed, (v) the particular supply is made pursuant to a right or obligation of the recipient to purchase the complex or interest that is provided for under the agreement for the prior supply, and (vi) the recipient makes an election under this section jointly with the particular person in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the particular supply.
Excise Tax Act — E-15 (i)
(i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the complex or interest to a person (in this paragraph referred to as the “prior recipient”) who is the particular person or, if the particular person is a personal trust other than a testamentary trust, the settlor of the trust or, in the case of a testamentary trust that arose as a result of the death of an individual, the deceased individual,
Excise Tax Act — E-15 (ii)
(ii) the prior supply is the last supply by way of sale of the complex or interest to the prior recipient,
Excise Tax Act — E-15 (iii)
(iii) the particular supply is not made more than one year after the particular day that is the day on which the prior recipient acquired the interest, or that is the earlier of the day on which the prior recipient acquired ownership of the complex and the day on which the prior recipient acquired possession of the complex, under the agreement for the prior supply,
Excise Tax Act — E-15 (iv)
(iv) the complex has not been occupied by any individual as a place of residence or lodging after the construction or last substantial renovation of the complex was substantially completed,
Excise Tax Act — E-15 (v)
(v) the particular supply is made pursuant to a right or obligation of the recipient to purchase the complex or interest that is provided for under the agreement for the prior supply, and
Excise Tax Act — E-15 (vi)
(vi) the recipient makes an election under this section jointly with the particular person in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the particular supply.
Excise Tax Act — E-15 3
3 A supply by way of sale of a residential complex or an interest therein made by an individual who is a builder of the complex or, where the complex is a multiple unit residential complex, an addition thereto, if (a) at any time after the construction or substantial renovation of the complex or addition is substantially completed, the complex is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse or common-law partner of the individual, and (b) the complex is not used primarily for any other purpose after the construction or substantial renovation is substantially completed and before that time, unless the individual claimed an input tax credit in respect of the last acquisition by the individual of the real property included in the complex or in respect of an improvement to the real property acquired, imported or brought into a participating province by the individual after the real property was last acquired by the individual.
Excise Tax Act — E-15 (a)
(a) at any time after the construction or substantial renovation of the complex or addition is substantially completed, the complex is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse or common-law partner of the individual, and
Excise Tax Act — E-15 (b)
(b) the complex is not used primarily for any other purpose after the construction or substantial renovation is substantially completed and before that time,
Excise Tax Act — E-15
unless the individual claimed an input tax credit in respect of the last acquisition by the individual of the real property included in the complex or in respect of an improvement to the real property acquired, imported or brought into a participating province by the individual after the real property was last acquired by the individual.