GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 4
4 A supply of a hospital bed, if the bed is supplied to the operator of a health care facility (as defined in section 1 of Part II of Schedule V) or on the written order of a specified professional for use by an incapacitated individual named in the order.
Excise Tax Act — E-15 5
5 A supply of an artificial breathing apparatus that is specially designed for use by an individual with a respiratory disorder.
Excise Tax Act — E-15 5.1
5.1 A supply of an aerosol chamber or a metered dose inhaler for use in the treatment of asthma if the chamber or inhaler is supplied on the written order of a specified professional for use by a consumer named in the order.
Excise Tax Act — E-15 5.2
5.2 A supply of a respiratory monitor, nebulizer, tracheostomy supply, gastro-intestinal tube, dialysis machine, infusion pump or intravenous apparatus, that can be used in the residence of an individual.
Excise Tax Act — E-15 6
6 A supply of a mechanical percussor for postural drainage treatment or a chest wall oscillation system for airway clearance therapy.
Excise Tax Act — E-15 7
7 A supply of a device that is designed to convert sound to light signals if the device is supplied on the written order of a specified professional for use by a consumer with a hearing impairment who is named in the order.
Excise Tax Act — E-15 8
8 A supply of a selector control device that is specially designed to enable an individual with a disability to select, energize or control household, industrial or office equipment.
Excise Tax Act — E-15 9
9 A supply of eyeglasses or contact lenses if the eyeglasses or contact lenses are, or are to be, supplied under the authority of a prescription prepared, or an assessment record produced, by a person for the treatment or correction of a defect of vision of a consumer named in the prescription or assessment record and the person is entitled under the laws of the province in which the person practises to prescribe eyeglasses or contact lenses, or to produce an assessment record to be used for the dispensing of eyeglasses or contact lenses, for the treatment or correction of the defect of vision of the consumer.
Excise Tax Act — E-15 9.1
9.1 A supply of eyewear that is specially designed to treat or correct a defect of vision by electronic means, if the eyewear is supplied on the written order of a person that is entitled under the laws of a province to practise the profession of medicine or optometry for the treatment or correction of a defect of vision of a consumer who is named in the order.
Excise Tax Act — E-15 11.1
11.1 A supply of an orthodontic appliance.
Excise Tax Act — E-15 13
13 A supply of a laryngeal speaking aid.
Excise Tax Act — E-15 14
14 A supply of a chair, walker, wheelchair lift or similar aid to locomotion, with or without wheels, including motive power and wheel assemblies therefor, that is specially designed to be operated by an individual with a disability for locomotion of the individual.
Excise Tax Act — E-15 14.1
14.1 A supply of a chair that is specially designed for use by an individual with a disability if the chair is supplied on the written order of a specified professional for use by a consumer named in the order.
Excise Tax Act — E-15 15
15 A supply of a patient lifter that is specially designed to move an individual with a disability.
Excise Tax Act — E-15 16
16 A supply of a wheelchair ramp that is specially designed for access to a motor vehicle.
Excise Tax Act — E-15 17
17 A supply of a portable wheelchair ramp.
Excise Tax Act — E-15 18
18 A supply of an auxiliary driving control that is designed for attachment to a motor vehicle to facilitate the operation of the vehicle by an individual with a disability.
Excise Tax Act — E-15 18.1
18.1 A supply of a service of modifying a motor vehicle to adapt the vehicle for the transportation of an individual using a wheelchair and a supply of property (other than the vehicle) made in conjunction with, and because of, the supply of the service.
Excise Tax Act — E-15 19
19 A supply of a patterning device that is specially designed for use by an individual with a disability.
Excise Tax Act — E-15 20
20 A supply of a toilet seat, bath seat, shower seat or commode chair that is specially designed for use by an individual with a disability.
Excise Tax Act — E-15 21
21 A supply of an insulin infusion pump, insulin syringe, insulin pen or insulin pen needle.
Excise Tax Act — E-15 21.1
21.1 A supply of an extremity pump, intermittent pressure pump or similar device for use in the treatment of lymphedema if the pump or device is supplied on the written order of a specified professional for use by a consumer named in the order.
Excise Tax Act — E-15 21.2
21.2 A supply of a catheter for subcutaneous injections if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order.
Excise Tax Act — E-15 23
23 A supply of an orthotic or orthopaedic device that is made to order for an individual or is supplied on the written order of a specified professional for use by a consumer named in the order.
Excise Tax Act — E-15 24
24 A supply of a specially constructed appliance that is made to order for an individual who has a crippled or deformed foot or ankle.
Excise Tax Act — E-15 24.1
24.1 A supply of footwear that is specially designed for use by an individual who has a crippled or deformed foot or other similar disability, if the footwear is supplied on the written order of a specified professional.
Excise Tax Act — E-15 25
25 A supply of a medical or surgical prosthesis, or an ileostomy, colostomy or urinary appliance or similar article that is designed to be worn by an individual.
Excise Tax Act — E-15 25.1
25.1 A supply of an intermittent urinary catheter if the catheter is supplied on the written order of a specified professional for use by a consumer named in the order.
Excise Tax Act — E-15 26
26 A supply of an article or material, not including a cosmetic, for use by a user of, and necessary for the proper application and maintenance of, a prosthesis, appliance or similar article described in section 25.
Excise Tax Act — E-15 27
27 A supply of a cane or crutch that is specially designed for use by an individual with a disability.
Excise Tax Act — E-15 28
28 A supply of a blood-glucose monitor or meter.
Excise Tax Act — E-15 29
29 A supply of blood-sugar testing strips, blood-ketone testing strips, urinary-sugar testing strips, reagents or tablets, or urinary-ketone testing strips, reagents or tablets.
Excise Tax Act — E-15 29.1
29.1 A supply of (a) a blood coagulation monitor or meter specially designed for use by an individual requiring blood coagulation monitoring or metering; or (b) blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter referred to in paragraph (a).
Excise Tax Act — E-15 (a)
(a) a blood coagulation monitor or meter specially designed for use by an individual requiring blood coagulation monitoring or metering; or
Excise Tax Act — E-15 (b)
(b) blood coagulation testing strips or reagents compatible with a blood coagulation monitor or meter referred to in paragraph (a).
Excise Tax Act — E-15 30
30 A supply of any article that is specially designed for the use of blind individuals if the article is supplied for use by a blind individual to or by the Canadian National Institute for the Blind or any other bona fide institution or association for blind individuals or on the order or certificate of a specified professional.
Excise Tax Act — E-15 31
31 A supply of a prescribed property or service.
Excise Tax Act — E-15 32
32 A supply of a part, accessory or attachment that is specially designed for a property described in this Part.
Excise Tax Act — E-15 33
33 A supply of an animal that is or is to be specially trained to assist an individual with a disability or impairment with a problem arising from the disability or impairment, or a supply of a service of training an individual to use the animal, if the supply is made to or by an organization that is operated for the purpose of supplying such specially trained animals to individuals with the disability or impairment.
Excise Tax Act — E-15 34
34 A supply of a service (other than a service the supply of which is included in any provision of Part II of Schedule V except section 9 of that Part) of installing, maintaining, restoring, repairing or modifying a property the supply of which is included in any of sections 2 to 32 and 37 to 41 of this Part, or any part for such a property if the part is supplied in conjunction with the service.
Excise Tax Act — E-15 35
35 A supply of a graduated compression stocking, an anti-embolic stocking or similar article if the stocking or article is supplied on the written order of a specified professional for use by a consumer named in the order.
Excise Tax Act — E-15 36
36 A supply of clothing that is specially designed for use by an individual with a disability if the clothing is supplied on the written order of a specified professional for use by a consumer named in the order.
Excise Tax Act — E-15 37
37 A supply of an incontinence product that is specially designed for use by an individual with a disability.
Excise Tax Act — E-15 38
38 A supply of a feeding utensil or other gripping device that is specially designed for use by an individual with impaired use of hands or other similar disability.
Excise Tax Act — E-15 39
39 A supply of a reaching aid that is specially designed for use by an individual with a disability.
Excise Tax Act — E-15 40
40 A supply of a prone board that is specially designed for use by an individual with a disability.
Excise Tax Act — E-15 41
41 A supply of a device that is specially designed for neuromuscular stimulation therapy or standing therapy, if supplied on the written order of a specified professional for use by a consumer with paralysis or a severe mobility impairment who is named in the order.
Excise Tax Act — E-15 1
1 A supply of a product that is marketed exclusively for feminine hygiene purposes and is a sanitary napkin, tampon, sanitary belt, menstrual cup or other similar product.
Excise Tax Act — E-15 1
ld in a form not suitable for immediate consumption, having regard to the nature of the product, the quantity sold or its packaging, or (ii) in the case of a product described in paragraph (m), (A) the product is prepackaged for sale to consumers in quantities of more than five items each of which is a single serving, or (B) the product is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five, and is not sold for consumption at the establishment; and (r) unbottled water, other than ice.
Excise Tax Act — E-15 (a)
(a) wine, spirits, beer, malt liquor or other alcoholic beverages;
Excise Tax Act — E-15 (b)
(b) cannabis products , as defined in section 2 of the Excise Act, 2001 ;
Excise Tax Act — E-15 (d)
(d) non-carbonated fruit juice beverages or fruit flavoured beverages, other than milk-based beverages, that contain less than 25% by volume of (i) a natural fruit juice or combination of natural fruit juices, or (ii) a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state, or goods that, when added to water, produce a beverage included in this paragraph;
Excise Tax Act — E-15
or goods that, when added to water, produce a beverage included in this paragraph;
Excise Tax Act — E-15 (e)
(e) candies, confectionery that may be classed as candy, or any goods sold as candies, such as candy floss, chewing gum and chocolate, whether naturally or artificially sweetened, and including fruits, seeds, nuts and popcorn when they are coated or treated with candy, chocolate, honey, molasses, sugar, syrup or artificial sweeteners;
Excise Tax Act — E-15 (f)
(f) chips, crisps, puffs, curls or sticks (such as potato chips, corn chips, cheese puffs, potato sticks, bacon crisps and cheese curls), other similar snack foods or popcorn and brittle pretzels, but not including any product that is sold primarily as a breakfast cereal;
Excise Tax Act — E-15 (h)
(h) granola products, but not including any product that is sold primarily as a breakfast cereal;
Excise Tax Act — E-15 (i)
(i) snack mixtures that contain cereals, nuts, seeds, dried fruit or any other edible product, but not including any mixture that is sold primarily as a breakfast cereal;
Excise Tax Act — E-15 (j)
(j) ice lollies, juice bars, flavoured, coloured or sweetened ice waters, or similar products, whether frozen or not;
Excise Tax Act — E-15 (k)
(k) ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, non-dairy substitutes for any of the foregoing, or any product that contains any of the foregoing, when packaged or sold in single servings;
Excise Tax Act — E-15 (l)
(l) fruit bars, rolls or drops or similar fruit-based snack foods;
Excise Tax Act — E-15 (m)
(m) cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products where (i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or (ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating;
Excise Tax Act — E-15 (i)
(i) they are prepackaged for sale to consumers in quantities of less than six items each of which is a single serving, or
Excise Tax Act — E-15 (ii)
(ii) they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six, but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating;
Excise Tax Act — E-15
but not including bread products, such as bagels, English muffins, croissants or bread rolls, without sweetened filling or coating;
Excise Tax Act — E-15 (n)
(n) beverages (other than unflavoured milk) or pudding, including flavoured gelatine, mousse, flavoured whipped dessert product or any other products similar to pudding, except (i) when prepared and prepackaged specially for consumption by babies, (ii) when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or (iii) when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving;
Excise Tax Act — E-15 (i)
(i) when prepared and prepackaged specially for consumption by babies,
Excise Tax Act — E-15 (ii)
(ii) when sold in multiples, prepackaged by the manufacturer or producer, of single servings, or
Excise Tax Act — E-15 (iii)
(iii) when the cans, bottles or other primary containers in which the beverages or products are sold contain a quantity exceeding a single serving;
Excise Tax Act — E-15 (o)
(o) food or beverages heated for consumption;
Excise Tax Act — E-15 (o.1)
(o.1) salads not canned or vacuum sealed;
Excise Tax Act — E-15 (o.2)
(o.2) sandwiches and similar products other than when frozen;
Excise Tax Act — E-15 (o.3)
(o.3) platters of cheese, cold cuts, fruit or vegetables and other arrangements of prepared food;
Excise Tax Act — E-15 (o.4)
(o.4) beverages dispensed at the place where they are sold;
Excise Tax Act — E-15 (o.5)
(o.5) food or beverages sold under a contract for, or in conjunction with, catering services;
Excise Tax Act — E-15 (p)
(p) food or beverages sold through a vending machine;
Excise Tax Act — E-15 (q)
(q) food or beverages when sold at an establishment at which all or substantially all of the sales of food or beverages are sales of food or beverages included in any of paragraphs (a) to (p) except where (i) the food or beverage is sold in a form not suitable for immediate consumption, having regard to the nature of the product, the quantity sold or its packaging, or (ii) in the case of a product described in paragraph (m), (A) the product is prepackaged for sale to consumers in quantities of more than five items each of which is a single serving, or (B) the product is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five, and is not sold for consumption at the establishment; and
Excise Tax Act — E-15 (i)
(i) the food or beverage is sold in a form not suitable for immediate consumption, having regard to the nature of the product, the quantity sold or its packaging, or
Excise Tax Act — E-15 (ii)
(ii) in the case of a product described in paragraph (m), (A) the product is prepackaged for sale to consumers in quantities of more than five items each of which is a single serving, or (B) the product is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five,
Excise Tax Act — E-15 (A)
(A) the product is prepackaged for sale to consumers in quantities of more than five items each of which is a single serving, or
Excise Tax Act — E-15 (B)
(B) the product is not prepackaged for sale to consumers and is sold as single servings in quantities of more than five,
Excise Tax Act — E-15
and is not sold for consumption at the establishment; and
Excise Tax Act — E-15 2
2 A supply of unbottled water for human consumption made to a consumer, when the water is dispensed to the consumer in a quantity exceeding a single serving through a vending machine or at a permanent establishment of the supplier.
Excise Tax Act — E-15 1
1 A supply of farm livestock (other than rabbits), poultry or bees that are ordinarily raised or kept to produce, or to be used as, food for human consumption or to produce wool.
Excise Tax Act — E-15 1.1
1.1 A supply of a rabbit made by a person otherwise than in the course of a business in the course of which the person regularly supplies animals as pets to consumers.
Excise Tax Act — E-15 2
2 A supply of (a) grains or seeds (other than viable seeds that are cannabis as defined in subsection 2(1) of the Cannabis Act ) in their natural state, treated for seeding purposes or irradiated for storage purposes, (b) hay or silage, or (c) other fodder crops, that are ordinarily used as, or to produce, food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains or seeds or mixtures thereof that are packaged, prepared or sold for use as feed for wild birds or as pet food.
Excise Tax Act — E-15 (a)
(a) grains or seeds (other than viable seeds that are cannabis as defined in subsection 2(1) of the Cannabis Act ) in their natural state, treated for seeding purposes or irradiated for storage purposes,
Excise Tax Act — E-15
that are ordinarily used as, or to produce, food for human consumption or feed for farm livestock or poultry, when supplied in a quantity that is larger than the quantity that is ordinarily sold or offered for sale to consumers, but not including grains or seeds or mixtures thereof that are packaged, prepared or sold for use as feed for wild birds or as pet food.
Excise Tax Act — E-15 2.1
2.1 A supply of feed, made by the operator of a feedlot, that is deemed to be a separate supply under paragraph 164.1(2)(a) of the Act.
Excise Tax Act — E-15 3
3 A supply of hops, barley, flax seed, straw, sugar cane or sugar beets.
Excise Tax Act — E-15 3.1
3.1 A supply of grain or seeds, or of mature stalks having no leaves, flowers, seeds or branches, of hemp plants of the genera Cannabis , if (a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food; (b) in the case of viable grain or seeds, they are included in the definition industrial hemp in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act ; and (c) the supply is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act , if applicable.
Excise Tax Act — E-15 (a)
(a) in the case of grain or seeds, they are not further processed than sterilized or treated for seeding purposes and are not packaged, prepared or sold for use as feed for wild birds or as pet food;
Excise Tax Act — E-15 (b)
(b) in the case of viable grain or seeds, they are included in the definition industrial hemp in section 1 of the Industrial Hemp Regulations made under the Controlled Drugs and Substances Act or they are industrial hemp for the purposes of the Cannabis Act ; and
Excise Tax Act — E-15 (c)
(c) the supply is made in accordance with the Controlled Drugs and Substances Act or the Cannabis Act , if applicable.
Excise Tax Act — E-15 4
4 A supply of poultry or fish eggs that are produced for hatching purposes.
Excise Tax Act — E-15 5
5 A supply of fertilizer (other than a good sold as soil or as a soil mixture, whether or not containing fertilizer) made at any time to a recipient when the fertilizer is supplied (a) in bulk, or (b) in a container that contains at least 25 kg of fertilizer, where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg.
Excise Tax Act — E-15 (b)
(b) in a container that contains at least 25 kg of fertilizer,
Excise Tax Act — E-15
where the total quantity of fertilizer supplied at that time to the recipient is at least 500 kg.
Excise Tax Act — E-15 6
6 A supply of wool, not further processed than washed.
Excise Tax Act — E-15 7
7 A supply of tobacco leaves, not further processed than dried and sorted.
Excise Tax Act — E-15 8
8 A supply of fish or other marine or freshwater animals not further processed than frozen, salted, smoked, dried, scaled, eviscerated or filleted, other than any such animal that is (a) not ordinarily used as food for human consumption; or (b) sold as bait in recreational fishing.
Excise Tax Act — E-15 (a)
(a) not ordinarily used as food for human consumption; or
Excise Tax Act — E-15 (b)
(b) sold as bait in recreational fishing.
Excise Tax Act — E-15 9
9 A supply made to a registrant of farmland by way of lease, licence or similar arrangement, to the extent that the consideration for the supply is a share of the production from the farmland of property the supply of which is a zero-rated supply.
Excise Tax Act — E-15 1
1 A supply of tangible personal property (other than an excisable good) made by a person to a recipient (other than a consumer) who intends to export the property where (a) in the case of property that is a continuous transmission commodity that the recipient intends to export by means of a wire, pipeline or other conduit, the recipient is not registered under Subdivision D of Division V of Part IX of the Act; (b) the recipient exports the property as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the exportation and, where applicable, to the normal business practice of the recipient; (c) the property is not acquired by the recipient for consumption, use or supply in Canada before the exportation of the property by the recipient; (d) after the supply is made and before the recipient exports the property, the property is not further processed, transformed or altered in Canada except to the extent reasonably necessary or incidental to its transportation; and (e) the person maintains evidence satisfactory to the Minister of the exportation of the property by the recipient.
Excise Tax Act — E-15 (a)
(a) in the case of property that is a continuous transmission commodity that the recipient intends to export by means of a wire, pipeline or other conduit, the recipient is not registered under Subdivision D of Division V of Part IX of the Act;
Excise Tax Act — E-15 (b)
(b) the recipient exports the property as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the exportation and, where applicable, to the normal business practice of the recipient;
Excise Tax Act — E-15 (c)
(c) the property is not acquired by the recipient for consumption, use or supply in Canada before the exportation of the property by the recipient;