GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
distribution platform operator , in respect of a supply of property or a service made through a specified distribution platform, means a person (other than the supplier or an excluded operator in respect of the supply) that (a) controls or sets the essential elements of the transaction between the supplier and the recipient; (b) if paragraph (a) does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier; or (c) is a prescribed person. ( exploitant de plateforme de distribution )
Excise Tax Act — E-15
electronic filing means using electronic media in a manner specified by the Minister. ( transmission électronique )
Excise Tax Act — E-15 (a)
excluded operator means a person that, in respect of a supply of property or a service, (a) meets all of the following conditions: (i) the person does not set, directly or indirectly, any of the terms and conditions under which the supply is made, (ii) the person is not involved, directly or indirectly, in authorizing the charge to the recipient of the supply in respect of the payment of the consideration for the supply, and (iii) the person is not involved, directly or indirectly, in the ordering or delivery of the property or in the ordering or rendering of the service; (b) solely provides for the listing or advertising of the property or service or for the redirecting or transferring to a digital platform on which the property or service is offered; (c) is solely a payment processor; or (d) is a prescribed person. ( exploitant exclu )
Excise Tax Act — E-15
false statement includes a statement that is misleading because of an omission from the statement. ( faux énoncé )
Excise Tax Act — E-15 (a)
qualifying tangible personal property supply means a supply made by way of sale of tangible personal property that is, under the agreement for the supply, to be delivered or made available to the recipient in Canada, other than (a) an exempt or zero-rated supply; (b) a supply of tangible personal property sent by mail or courier to the recipient at an address in Canada from an address outside Canada by the supplier or by another person acting on behalf of the supplier, if the supplier maintains evidence satisfactory to the Minister that the property was so sent; (c) a supply that is deemed under subsection 180.1(2) to have been made outside Canada; and (d) a prescribed supply. ( fourniture admissible d’un bien meuble corporel )
Excise Tax Act — E-15 (a)
specified Canadian recipient means a recipient of a supply in respect of which the following conditions are met: (a) the recipient has not provided to the supplier, or to a distribution platform operator in respect of the supply, evidence satisfactory to the Minister that the recipient is registered under Subdivision D of Division V; and (b) the usual place of residence of the recipient is situated in Canada. ( acquéreur canadien déterminé )
Excise Tax Act — E-15
specified distribution platform means a digital platform through which a person facilitates the making of specified supplies by another person that is a specified non-resident supplier or facilitates the making of qualifying tangible personal property supplies by another person that is not registered under Subdivision D of Division V. ( plateforme de distribution déterminée )
Excise Tax Act — E-15
specified non-resident supplier means a non-resident person that does not make supplies in the course of a business carried on in Canada and that is not registered under Subdivision D of Division V. ( fournisseur non-résident déterminé )
Excise Tax Act — E-15 (a)
specified supply means a taxable supply of intangible personal property or a service other than (a) a supply of intangible personal property that (i) may not be used in Canada, (ii) relates to real property situated outside Canada, or (iii) relates to tangible personal property ordinarily situated outside Canada; (b) a supply of a service that (i) may only be consumed or used outside Canada, (ii) is in relation to real property situated outside Canada, or (iii) is rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a country other than Canada or that is in the nature of an appeal from a decision of a court or other tribunal established under the laws of a country other than Canada; (c) a supply of a service that is deemed under subsection 180.1(2) to have been made outside Canada; (d) a supply of a service (i) that is made to a person in connection with a supply of short-term accommodation made to the person, and (ii) the consideration for which represents a booking fee, administration fee or other similar charge; and (e) a prescribed supply. ( fourniture déterminée )
Excise Tax Act — E-15 211.11
in a participating province are in two or more participating provinces and if the tax rates for those participating provinces are the same, the participating province among those participating provinces that has the largest population. Usual place of residence — participating province indicators (5) For the purposes of this Subdivision, if the usual place of residence of the recipient of a supply is situated in Canada but is not determined under subsection (4) to be in a participating province and if a person that is the supplier or a distribution platform operator in respect of the supply has obtained in the ordinary course of the person’s operations one or more participating province indicators in respect of the recipient and has not obtained in the ordinary course of the person’s operations the same number or a greater number of non-participating province indicators in respect of the recipient that could reasonably be considered to be as reliable in determining a place of residence as those participating province indicators, the usual place of residence of the recipient is situated in the following participating province: (a) if those participating province indicators are in respect of the same participating province, that participating province; (b) if those participating province indicators are in respect of two or more participating provinces and the participating province indicators in respect of one of those participating provinces are, in the circumstances, reasonably considered to be more reliable in determining a place of residence, that participating province; (c) if the usual place of residence of the recipient is not determined under paragraph (a) or (b) and if the person has determined that the usual place of residence of the recipient is situated in one of the participating provinces based on any method that the Minister may allow, that participating province; or (d) if the usual place of residence of the recipient is not determined under any of paragraphs (a) to (c) and if those participating province indicators are in respect of two or more participating provinces, the participating province among those participating provinces for which the tax rate is the lowest or, if the tax rates for those participating provinces are the same, the participating province among those participating provinces that has the largest population. Usual place of residence — participating province (6) For the purposes of this Subdivision, if, in respect of a supply, the usual place of residence of the recipient is situated in Canada but is not determined under subsection (4) or (5) to be in a participating province and if a person that is the supplier or a distribution platform operator in respect of the supply has determined that the usual place of residence of the recipient is situated in a participating province based on any method that the Minister may allow, then the usual place of residence of the recipient is situated in that participating province. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.12
r the particular day on which a notice of intent was sent by the Minister to a person, the person has not applied for registration under subsection (3) and the Minister is not satisfied that the person is not required to be registered under subsection (2), the Minister may register the person under this Subdivision and, upon doing so, shall assign a registration number to the person and notify the person in writing of the registration number and the effective date of the registration, which effective date is not to be earlier than 60 days after the particular day. Cessation of registration (8) If a person is registered under this Subdivision and if the person becomes registered under Subdivision D of Division V on a particular day, the person ceases to be registered under this Subdivision effective on the particular day. Cancellation on notice (9) The Minister may, after giving a person that is registered under this Subdivision reasonable written notice, cancel the registration of the person if the Minister is satisfied that the registration is not required under this Subdivision. Cancellation on request (10) On request from a person, the Minister shall cancel the registration of the person under this Subdivision if the Minister is satisfied that the registration is not required under this Subdivision. Cancellation — notification (11) If the Minister cancels the registration of a person under subsection (9) or (10), the Minister shall notify the person of the cancellation and its effective date. Public disclosure (12) Despite section 295, the Minister may make available to the public, in any manner that the Minister considers appropriate, the names of persons registered under this Subdivision (including any trade name or other name used by those persons), the registration numbers assigned to those persons under this section, the effective date of the registration and, if a person ceases to be registered under this Subdivision, the date on which the person ceases to be registered. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.13
person that is deemed under paragraph (1)(a), subparagraph (2)(a)(i) or paragraph (3)(a) or (4)(a), as the case may be, to have made the supply and if the false statement is relevant to the determination of whether the other person is required to collect tax in respect of the supply or the determination of the amount of tax that the other person is required to collect in respect of the supply, the following rules apply: (a) the particular person and the other person are jointly and severally, or solidarily, liable for all obligations under this Part (in this subsection referred to as the “obligations in respect of the supply”) that arise upon or as a consequence of (i) the tax in respect of the supply becoming collectible by the other person, and (ii) a failure to account for or pay as and when required under this Part an amount of net tax of the other person, or an amount required under section 230.1 to be paid by the other person, that is reasonably attributable to the supply; (b) the Minister may assess the particular person for any amount for which the particular person is liable under this subsection and sections 296 to 311 apply with any modifications that the circumstances require; and (c) if the other person did not know and could not reasonably be expected to have known that the particular person made a false statement and if the other person relied in good faith on the false statement and, because of such reliance, did not charge, collect or remit all the tax in respect of the supply that the other person was required to charge, collect or remit, despite section 296, the Minister is not to assess the other person for any obligations in respect of the supply in excess of the obligations in respect of the supply that arise upon or as a consequence of the other person having charged, collected or remitted an amount of tax in respect of the supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.14
Supply — Canada 211.14 (1) For the purposes of this Part and despite paragraphs 136.1(1)(d) and (2)(d), subsection 142(2) and section 143, if a person registered under this Subdivision makes a specified supply to a specified Canadian recipient, or makes a Canadian accommodation related supply to a recipient that has not provided to the person evidence satisfactory to the Minister that the recipient is registered under Subdivision D of Division V, the supply is deemed to be made in Canada and, in the case of a Canadian accommodation related supply that is included in Schedule VI, the supply is deemed not to be included in that Schedule. Supply — Canada (2) For the purposes of this Part and despite paragraph 136.1(2)(d), subsection 142(2) and section 143, if a person registered under Subdivision D of Division V or carrying on a business in Canada makes a Canadian accommodation related supply, the supply is deemed to be made in Canada and, if the supply is included in Schedule VI, the supply is deemed not to be included in that Schedule. Specified supply — participating province (3) For the purposes of this Part and despite section 144.1, if a specified supply (other than a supply of intangible personal property, or a service, that relates to real property) is deemed to be made in Canada under subsection (1), the following rules apply: (a) if the usual place of residence of the specified Canadian recipient is situated in a participating province, the supply is deemed to be made in the participating province; and (b) in any other case, the supply is deemed to be made in a non-participating province. Canadian accommodation related supply — participating province (4) For the purposes of this Part and despite section 144.1, if a Canadian accommodation related supply is deemed to be made in Canada under subsection (1) or (2), the supply is deemed to be made in the province in which the accommodation is situated. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.15
Billing agent 211.15 For the purposes of this Part, if a particular person that is registered under this Subdivision makes an election in respect of a supply under subsection 177(1.1) with a registrant described in subsection 177(1.11), the registrant is deemed not to have made a supply to the particular person of services of acting as an agent described in subsection 177(1.11) in respect of the supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.16
Disclosure of tax 211.16 A person registered under this Subdivision that is required under section 221 to collect tax in respect of a supply shall indicate to the recipient, in a manner satisfactory to the Minister, (a) the consideration paid or payable by the recipient for the supply and the tax payable in respect of the supply; or (b) that the amount paid or payable by the recipient for the supply includes the tax payable in respect of the supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.17
Restrictions 211.17 (1) No amount of an input tax credit, rebate, refund or remission under this or any other Act of Parliament shall be credited, paid, granted or allowed to the extent that it can reasonably be regarded that the amount is determined, directly or indirectly, in relation to an amount that is collected as or on account of tax, or in relation to an amount of tax that is required to be collected, by a person that is registered or required to be registered under this Subdivision. Exception (2) Subsection (1) does not apply (a) to a rebate, refund or remission in relation to an amount that a person may (i) deduct under subsection 231(1), 232(3) or 234(3) in determining the net tax of the person for a reporting period of the person, (ii) claim as a rebate under section 259 or 259.1, or (iii) claim as a rebate under section 261 in respect of an amount that is collected as or on account of tax from the person at a time when the person is not registered under Subdivision D of Division V; (b) for the purposes of subsections 232(1) and (2); and (c) for prescribed purposes. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.18
Return 211.18 (1) Despite subsection 238(2), every person registered under this Subdivision shall file a return with the Minister by way of electronic filing for each reporting period of the person within one month after the end of the reporting period. Reporting period (2) Despite sections 245 and 251 and subject to subsections (3) and (4), the reporting period of a person registered under this Subdivision is a calendar quarter. Becoming registered (3) If a person becomes registered under this Subdivision on a particular day, the following periods are deemed to be separate reporting periods of the person: (a) the period beginning on the first day of the reporting period of the person, otherwise determined under section 245, that includes the particular day and ending on the day immediately preceding the particular day; and (b) the period beginning on the particular day and ending on the last day of the calendar quarter that includes the particular day. Cessation of registration (4) If a person ceases to be registered under this Subdivision on a particular day, the following periods are deemed to be separate reporting periods of the person: (a) the period beginning on the first day of the calendar quarter that includes the particular day and ending on the day immediately preceding the particular day; and (b) the period beginning on the particular day and ending on the last day of the reporting period of the person, otherwise determined under section 245, that includes the particular day. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.2
Prohibition 211.2 No person shall, in respect of a supply of property or a service made to a particular person who is a consumer of the property or service, provide to another person that is registered or required to be registered under this Subdivision evidence that the particular person is registered under Subdivision D of Division V. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.21
Information return — accommodation platform operator 211.21 A person (other than a prescribed person) that, at any time during a calendar year, is registered or required to be registered under this Subdivision or is a registrant and that is an accommodation platform operator in respect of a supply of short-term accommodation situated in Canada made in the calendar year shall file with the Minister an information return for the calendar year, in prescribed form containing prescribed information, before July of the following calendar year. The Minister may require that the information return be filed by way of electronic filing. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15 211.22
Definition of specified recipient 211.22 (1) In this section, specified recipient , in respect of a supply of property, means a person (other than a non-resident person that is not a consumer of the property) that is the recipient of the supply and that is not registered under Subdivision D of Division V. Registration required (2) Every person that is a non-resident person that does not at any time make supplies in the course of a business carried on in Canada or a distribution platform operator in respect of a supply made at any time is required at that time to be registered under Subdivision D of Division V if, for any period of 12 months (other than a period that begins before July 2021) that includes that time, the amount determined by the following formula is greater than $30,000: A + B where A is the total of all amounts, each of which is an amount that is, or that could reasonably be expected to be, the value of the consideration for a taxable supply that is, or that could reasonably be expected to be, a qualifying tangible personal property supply made during that period by the person to a specified recipient (other than a supply deemed to have been made by the person under subparagraph 211.23(1)(a)(i)); and B is (a) if the person is a distribution platform operator in respect of a qualifying tangible personal property supply made during that period through a specified distribution platform, the total of all amounts, each of which is an amount that is, or that could reasonably be expected to be, the value of the consideration for a supply that is, or that could reasonably be expected to be, a qualifying tangible personal property supply made during that period through the specified distribution platform to a specified recipient and in respect of which any person is a distribution platform operator, and (b) in any other case, zero. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107