Excise Tax Act — E-15 123
surer means a specified group of properties that is held in respect of insurance policies all or part of the reserves for which vary in amount depending on the fair market value of the properties; ( fonds réservé ) selected listed financial institution means, at any time, a listed financial institution who is at that time a selected listed financial institution under subsection 225.2(1); ( institution financière désignée particulière ) self-contained domestic establishment has the meaning assigned by subsection 248(1) of the Income Tax Act ; ( établissement domestique autonome ) service means anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person; ( service ) short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of section 252.4, (a) includes any type of overnight shelter (other than shelter on a train, trailer, boat or structure that has means of, or is capable of being readily adapted for, self-propulsion) when supplied as part of a tour package (within the meaning assigned by subsection 163(3)) that also includes food and the services of a guide, and (b) does not include a complex or unit when it (i) is supplied to the recipient under a timeshare arrangement, or (ii) is included in that part of a tour package that is not the taxable portion of the tour package (within the meaning assigned to those expressions by subsection 163(3)); ( logement provisoire ) single unit residential complex means a residential complex that does not contain more than one residential unit, but does not include a residential condominium unit; ( immeuble d’habitation à logement unique ) small supplier , at any time, means a person who is at that time a small supplier under section 148 or 148.1; ( petit fournisseur ) specified Crown agent means (a) a prescribed agent of Her Majesty in right of Canada, or (b) an agent of Her Majesty in right of a province (i) that pays tax because of an agreement under section 32 of the Federal-Provincial Fiscal Arrangements Act entered into by the government of the province, or (ii) that is prescribed; ( mandataire de la Couronne désigné ) specified motor vehicle means (a) goods that are or would, if they were imported, be classified under any of tariff item 8701.20.00, subheading Nos. 8701.30 and 8701.90, heading No. 87.02, tariff item 8703.10.10, subheading Nos. 8703.21 to 8703.90 and 8704.21 to 8704.90, heading 87.05, tariff items 8711.20.00 to 8711.90.00 and 8713.90.00, 8716.10.21, 8716.10.29 and 8716.39.30 to 8716.40.00 and subheading No. 8716.80 of Schedule I to the Customs Tariff , other than racing cars classified under heading No. 87.03 of that Schedule and prescribed motor vehicles, and (b) prescribed motor vehicles; ( véhicule à moteur déterminé ) specified tangible personal property means property that is, or is an interest in, (a) a print, an etching, a drawing, a painting, a sculpture or other similar work of art, (b) jewellery, (c) a rare folio, a rare manuscript or a rare book, (d) a stamp, (e) a coin, or (f) prescribed personal property; ( bien meuble corporel désigné ) sponsor of a convention means the person who convenes the convention and supplies admissions to it; ( promoteur ) straddle plant means a natural gas processing plant devoted primarily to the recovery of natural gas liquids or ethane from natural gas that is transported by pipeline to the plant by a common carrier of natural gas; ( installation de traitement complémentaire ) substantial renovation of a residential complex means the