GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (i)
(i) the space forms part of the residential complex or residential trailer park, as the case may be, or
Excise Tax Act — E-15 (ii)
(ii) the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;
Excise Tax Act — E-15 (b)
(b) to the owner, lessee or person in occupation or possession of a residential condominium unit described by a condominium or strata lot plan or description, or similar plan or description, registered under the laws of a province, if the space is situated within the boundaries of that plan or description; or
Excise Tax Act — E-15 (c)
(c) by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 13.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.
Excise Tax Act — E-15 (a)
(a) a supply of real property that is, immediately before the time ownership or possession of the property is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily (i) in a business carried on by the individual or trust with a reasonable expectation of profit, or (ii) if the individual or trust is a registrant, (A) in making taxable supplies of the real property by way of lease, licence or similar arrangement, or (B) in any combination of the uses described in subparagraph (i) and clause (A);
Excise Tax Act — E-15 (i)
(i) in a business carried on by the individual or trust with a reasonable expectation of profit, or
Excise Tax Act — E-15 (ii)
(ii) if the individual or trust is a registrant, (A) in making taxable supplies of the real property by way of lease, licence or similar arrangement, or (B) in any combination of the uses described in subparagraph (i) and clause (A);
Excise Tax Act — E-15 (A)
(A) in making taxable supplies of the real property by way of lease, licence or similar arrangement, or
Excise Tax Act — E-15 (B)
(B) in any combination of the uses described in subparagraph (i) and clause (A);
Excise Tax Act — E-15 (b)
(b) a supply of real property made (i) in the course of a business of the individual or trust, or (ii) where the individual or trust has filed an election with the Minister in prescribed form and manner and containing prescribed information, in the course of an adventure or concern in the nature of trade of the individual or trust;
Excise Tax Act — E-15 (i)
(i) in the course of a business of the individual or trust, or
Excise Tax Act — E-15 (ii)
(ii) where the individual or trust has filed an election with the Minister in prescribed form and manner and containing prescribed information, in the course of an adventure or concern in the nature of trade of the individual or trust;
Excise Tax Act — E-15 (c)
(c) a supply of a part of a parcel of land, which parcel the individual, trust or settlor of the trust subdivided or severed into parts, except where (i) the parcel was subdivided or severed into two parts and the individual, trust or settlor did not subdivide or sever that parcel from another parcel of land, or (ii) the recipient of the supply is an individual who is related to, or is a former spouse or common-law partner of, the individual or settlor and is acquiring the part for the personal use and enjoyment of the recipient but, for the purposes of this paragraph, a part of a parcel of land that the individual, trust or settlor supplies to a person who has the right to acquire it by expropriation, and the remainder of that parcel, are deemed not to have been subdivided or severed from each other by the individual, trust or settlor, as the case may be;
Excise Tax Act — E-15 (i)
(i) the parcel was subdivided or severed into two parts and the individual, trust or settlor did not subdivide or sever that parcel from another parcel of land, or
Excise Tax Act — E-15 (ii)
(ii) the recipient of the supply is an individual who is related to, or is a former spouse or common-law partner of, the individual or settlor and is acquiring the part for the personal use and enjoyment of the recipient
Excise Tax Act — E-15
but, for the purposes of this paragraph, a part of a parcel of land that the individual, trust or settlor supplies to a person who has the right to acquire it by expropriation, and the remainder of that parcel, are deemed not to have been subdivided or severed from each other by the individual, trust or settlor, as the case may be;
Excise Tax Act — E-15 (d)
(d) a supply deemed under section 206 or 207 of the Act to have been made;
Excise Tax Act — E-15 (e)
(e) a supply of a residential complex or an interest in a residential complex; or
Excise Tax Act — E-15 (f)
(f) a particular supply to a recipient who is registered under Subdivision D of Division V of Part IX of the Act and who has made an election under this paragraph jointly with the individual or trust 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 supply, if (i) the recipient made a taxable supply by way of sale (in this paragraph referred to as the “prior supply”) of the real property to a person (in this paragraph referred to as the “prior recipient”) who is the individual, trust or settlor of the trust and that supply is the last supply by way of sale of the real property to the prior recipient, (ii) the particular day that is the earlier of the day on which, under the agreement for the prior supply, the prior recipient acquired ownership of the real property and the day the prior recipient acquired possession of the real property is not more than one year before the day the particular supply is made, and (iii) the particular supply is made pursuant to a right or obligation of the recipient to purchase the real property that is provided for under the agreement for the prior 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 real property to a person (in this paragraph referred to as the “prior recipient”) who is the individual, trust or settlor of the trust and that supply is the last supply by way of sale of the real property to the prior recipient,
Excise Tax Act — E-15 (ii)
(ii) the particular day that is the earlier of the day on which, under the agreement for the prior supply, the prior recipient acquired ownership of the real property and the day the prior recipient acquired possession of the real property is not more than one year before the day the particular supply is made, and
Excise Tax Act — E-15 (iii)
(iii) the particular supply is made pursuant to a right or obligation of the recipient to purchase the real property that is provided for under the agreement for the prior supply.
Excise Tax Act — E-15 10
10 A supply of farmland by way of sale made by an individual to another individual who is related to or who is a former spouse or common-law partner of the individual where (a) the farmland was used at any time by the individual in a commercial activity that is the business of farming; (b) the farmland was not used, immediately before the time ownership of the property is transferred under the supply, by the individual in a commercial activity other than the business of farming; and (c) the other individual is acquiring the farmland for the personal use and enjoyment of that other individual or any individual related thereto.
Excise Tax Act — E-15 (a)
(a) the farmland was used at any time by the individual in a commercial activity that is the business of farming;
Excise Tax Act — E-15 (b)
(b) the farmland was not used, immediately before the time ownership of the property is transferred under the supply, by the individual in a commercial activity other than the business of farming; and
Excise Tax Act — E-15 (c)
(c) the other individual is acquiring the farmland for the personal use and enjoyment of that other individual or any individual related thereto.
Excise Tax Act — E-15 11
11 A supply by an individual of farmland deemed under subsection 190(2) or 207(1) of the Act to have been made where (a) the farmland was used at any time by the individual in a commercial activity that is the business of farming; (b) the farmland was not used, immediately before the time the supply is deemed to have been made, by the individual in a commercial activity other than the business of farming; and (c) the farmland is, immediately after the time the supply is deemed to have been made, for the personal use and enjoyment of the individual or an individual related thereto.
Excise Tax Act — E-15 (b)
(b) the farmland was not used, immediately before the time the supply is deemed to have been made, by the individual in a commercial activity other than the business of farming; and
Excise Tax Act — E-15 (c)
(c) the farmland is, immediately after the time the supply is deemed to have been made, for the personal use and enjoyment of the individual or an individual related thereto.
Excise Tax Act — E-15 12
12 A supply of farmland by way of sale made to a particular individual, an individual related to the particular individual or a former spouse or common-law partner of the particular individual by a person that is a corporation, partnership or trust where (a) immediately before the time ownership of the property is transferred under the supply, (i) all or substantially all of the property of the person is used in a commercial activity that is the business of farming, (ii) the particular individual is a member of the partnership, a beneficiary of the trust or a shareholder of or related to the corporation, as the case may be, and (iii) the particular individual, the spouse or common-law partner of the particular individual or a child (within the meaning of subsection 70(10) of the Income Tax Act ) of the particular individual is actively engaged in the business of the person; and (b) immediately after the time ownership of the property is transferred under the supply, the farmland is for the personal use and enjoyment of the individual to whom the supply was made or an individual related thereto.
Excise Tax Act — E-15 (a)
(a) immediately before the time ownership of the property is transferred under the supply, (i) all or substantially all of the property of the person is used in a commercial activity that is the business of farming, (ii) the particular individual is a member of the partnership, a beneficiary of the trust or a shareholder of or related to the corporation, as the case may be, and (iii) the particular individual, the spouse or common-law partner of the particular individual or a child (within the meaning of subsection 70(10) of the Income Tax Act ) of the particular individual is actively engaged in the business of the person; and
Excise Tax Act — E-15 (i)
(i) all or substantially all of the property of the person is used in a commercial activity that is the business of farming,
Excise Tax Act — E-15 (ii)
(ii) the particular individual is a member of the partnership, a beneficiary of the trust or a shareholder of or related to the corporation, as the case may be, and
Excise Tax Act — E-15 (iii)
(iii) the particular individual, the spouse or common-law partner of the particular individual or a child (within the meaning of subsection 70(10) of the Income Tax Act ) of the particular individual is actively engaged in the business of the person; and
Excise Tax Act — E-15 (b)
(b) immediately after the time ownership of the property is transferred under the supply, the farmland is for the personal use and enjoyment of the individual to whom the supply was made or an individual related thereto.
Excise Tax Act — E-15 13
13 A supply of property or a service, made by a corporation or syndicate established upon the registration, under the laws of a province, of a condominium or strata lot plan or description or similar plan or description, to the owner or lessee of a residential condominium unit described by that plan or description, if the property or service relates to the occupancy or use of the unit.
Excise Tax Act — E-15 13.1
13.1 A supply of property or a service made by a cooperative housing corporation to a person who, because the person is a shareholder of the corporation or a lessee or sub-lessee of a shareholder of the corporation, is entitled to occupy or use a residential unit in a residential complex managed or owned by the corporation, where the supply relates to the occupancy or use of a residential unit in the complex.
Excise Tax Act — E-15 13.2
13.2 A supply, made to a person who is the owner, lessee or person in occupation or possession of a floating home, of a right to use mooring facilities or a wharf for a period of at least one month in connection with the use and enjoyment of the home as a place of residence for individuals.
Excise Tax Act — E-15 13.3
13.3 A supply to a consumer of the right to use a washing machine or clothes-dryer that is located in a common area of a residential complex.
Excise Tax Act — E-15 13.4
13.4 A supply by way of lease, licence or similar arrangement of that part of the common area of a residential complex that is for use as a laundry made to a person who so acquires the property for use in the course of making supplies described in section 13.3.
Excise Tax Act — E-15 14
14 Subsections 190(4) and (5) and section 191 of the Act shall, for the purposes of applying sections 4, 5, 5.2 and 5.3, be deemed to have been in force at all times.
Excise Tax Act — E-15
cosmetic service supply means a supply of property or a service that is made for cosmetic purposes and not for medical or reconstructive purposes;
Excise Tax Act — E-15 (a)
health care facility means (a) a facility, or a part thereof, operated for the purpose of providing medical or hospital care, including acute, rehabilitative or chronic care, (b) a hospital or institution primarily for individuals with a mental health disability, or (c) a facility, or a part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with (i) nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care (other than domestic services of an ordinary household nature) according to the individual requirements of the residents, (ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and (iii) meals and accommodation;
Excise Tax Act — E-15 (a)
(a) a facility, or a part thereof, operated for the purpose of providing medical or hospital care, including acute, rehabilitative or chronic care,
Excise Tax Act — E-15 (b)
(b) a hospital or institution primarily for individuals with a mental health disability, or
Excise Tax Act — E-15 (c)
(c) a facility, or a part thereof, operated for the purpose of providing residents of the facility who have limited physical or mental capacity for self-supervision and self-care with (i) nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care (other than domestic services of an ordinary household nature) according to the individual requirements of the residents, (ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and (iii) meals and accommodation;
Excise Tax Act — E-15 (i)
(i) nursing and personal care under the direction or supervision of qualified medical and nursing care staff or other personal and supervisory care (other than domestic services of an ordinary household nature) according to the individual requirements of the residents,
Excise Tax Act — E-15 (ii)
(ii) assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the residents, and
Excise Tax Act — E-15
home care service means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance;
Excise Tax Act — E-15
homemaker service [Repealed, 2013, c. 33, s. 47]
Excise Tax Act — E-15 (a)
institutional health care service means any of the following when provided in a health care facility: (a) laboratory, radiological or other diagnostic services, (b) drugs, biologicals or related preparations when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service included in any of paragraphs (a) and (c) to (g), (c) the use of operating rooms, case rooms or anaesthetic facilities, including necessary equipment or supplies, (d) medical or surgical equipment or supplies (i) used by the operator of the facility in providing a service included in any of paragraphs (a) to (c) and (e) to (g), or (ii) supplied to a patient or resident of the facility otherwise than by way of sale, (e) the use of radiotherapy, physiotherapy or occupational therapy facilities, (f) accommodation, (g) meals (other than meals served in a restaurant, cafeteria or similar eating establishment), and (h) services rendered by persons who receive remuneration therefor from the operator of the facility;
Excise Tax Act — E-15 (a)
(a) laboratory, radiological or other diagnostic services,
Excise Tax Act — E-15 (b)
(b) drugs, biologicals or related preparations when administered, or a medical or surgical prosthesis when installed, in the facility in conjunction with the supply of a service included in any of paragraphs (a) and (c) to (g),
Excise Tax Act — E-15 (c)
(c) the use of operating rooms, case rooms or anaesthetic facilities, including necessary equipment or supplies,
Excise Tax Act — E-15 (d)
(d) medical or surgical equipment or supplies (i) used by the operator of the facility in providing a service included in any of paragraphs (a) to (c) and (e) to (g), or (ii) supplied to a patient or resident of the facility otherwise than by way of sale,
Excise Tax Act — E-15 (i)
(i) used by the operator of the facility in providing a service included in any of paragraphs (a) to (c) and (e) to (g), or
Excise Tax Act — E-15 (ii)
(ii) supplied to a patient or resident of the facility otherwise than by way of sale,
Excise Tax Act — E-15 (e)
(e) the use of radiotherapy, physiotherapy or occupational therapy facilities,
Excise Tax Act — E-15 (g)
(g) meals (other than meals served in a restaurant, cafeteria or similar eating establishment), and
Excise Tax Act — E-15 (h)
(h) services rendered by persons who receive remuneration therefor from the operator of the facility;
Excise Tax Act — E-15
insured person has the same meaning as in the Canada Health Act ;
Excise Tax Act — E-15
medical practitioner means a person who is entitled under the laws of a province to practise the profession of medicine or dentistry;
Excise Tax Act — E-15 (a)
practitioner , in respect of a supply of optometric, chiropractic, physiotherapy, chiropodic, podiatric, audiological, speech-language pathology, occupational therapy, psychological, psychotherapy, counselling therapy, midwifery, dietetic, acupuncture or naturopathic services, means a person who (a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, audiology, speech-language pathology, occupational therapy, psychology, psychotherapy, counselling therapy, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be, (b) where the person is required to be licensed or otherwise certified to practise the profession in the province in which the service is supplied, is so licensed or certified, and (c) where the person is not required to be licensed or otherwise certified to practise the profession in that province, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province. (d) [Repealed, 2000, c. 30, s. 113]
Excise Tax Act — E-15 (a)
(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, audiology, speech-language pathology, occupational therapy, psychology, psychotherapy, counselling therapy, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,
Excise Tax Act — E-15 (b)
(b) where the person is required to be licensed or otherwise certified to practise the profession in the province in which the service is supplied, is so licensed or certified, and
Excise Tax Act — E-15 (c)
(c) where the person is not required to be licensed or otherwise certified to practise the profession in that province, has the qualifications equivalent to those necessary to be so licensed or otherwise certified in another province.
Excise Tax Act — E-15 (a)
qualifying health care supply means a supply of property or a service that is made for the purpose of (a) maintaining health, (b) preventing disease, (c) treating, relieving or remediating an injury, illness, disorder or disability, (d) assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or (e) providing palliative health care.
Excise Tax Act — E-15 (c)
(c) treating, relieving or remediating an injury, illness, disorder or disability,
Excise Tax Act — E-15 (d)
(d) assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or
Excise Tax Act — E-15 1.1
1.1 For the purposes of this Part, other than section 9, a cosmetic service supply and a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes are deemed not to be included in this Part.
Excise Tax Act — E-15 1.2
1.2 For the purposes of this Part, other than sections 9 and 11 to 14, a supply that is not a qualifying health care supply is deemed not to be included in this Part.
Excise Tax Act — E-15 2
2 A supply of an institutional health care service made by the operator of a health care facility if the institutional health care service is rendered to a patient or resident of the facility.
Excise Tax Act — E-15 3
3 A supply made by the operator of a health care facility by way of lease of medical equipment or supplies to a consumer on the written order of a medical practitioner.
Excise Tax Act — E-15 4
4 A supply of an ambulance service made by a person who carries on the business of supplying ambulance services, but not including an air ambulance service included in section 15 of Part VII of Schedule VI.
Excise Tax Act — E-15 5
5 A supply of a consultative, diagnostic, treatment or other health care service that is rendered by a medical practitioner to an individual.
Excise Tax Act — E-15 6
6 A supply of a nursing service rendered to an individual by a registered nurse, a registered nursing assistant, a licensed or registered practical nurse or a registered psychiatric nurse, if the service is rendered within a nurse-patient relationship.
Excise Tax Act — E-15 7
7 A supply of any of the following services if the service is rendered to an individual by a practitioner of the service: (a) optometric services; (b) chiropractic services; (c) physiotherapy services; (d) chiropodic services; (e) podiatric services; (f) [Repealed, 2026, c. 3, s. 163] (g) audiological services; (h) speech-language pathology services; (i) occupational therapy services; (j) psychological services; (j.1) psychotherapy services; (j.2) counselling therapy services; (k) midwifery services; (l) acupuncture services; and (m) naturopathic services.
Excise Tax Act — E-15 7.1
7.1 A supply of a dietetic service rendered by a practitioner of the service, if the service is rendered to an individual or the supply is made to a public sector body or to the operator of a health care facility.