Excise Tax Act — E-15 123
vice means a particular individual who acquires or imports the property or service for the particular individual’s personal consumption, use or enjoyment or the personal consumption, use or enjoyment of any other individual at the particular individual’s expense, but does not include an individual who acquires or imports the property or service for consumption, use or supply in the course of commercial activities of the individual or other activities in the course of which the individual makes exempt supplies; ( consommateur ) continuous transmission commodity means electricity, crude oil, natural gas, or any tangible personal property, that is transportable by means of a wire, pipeline or other conduit; ( produit transporté en continu ) convention means a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is (a) to provide any type of amusement, entertainment or recreation, (b) to conduct contests or games of chance, or (c) to transact the business of the convenor or attendees (i) in the course of a trade show that is open to the general public, or (ii) otherwise than in the course of a trade show; ( congrès ) convention facility means real property that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention; ( centre de congrès ) cooperative corporation means a cooperative housing corporation and any other cooperative corporation within the meaning assigned by subsection 136(2) of the Income Tax Act ; ( coopérative ) cooperative housing corporation means a corporation that was incorporated, by or under a law of Canada or a province providing for the establishment of the corporation or respecting the establishment of cooperative corporations, for the purpose of making supplies by way of lease, licence or similar arrangement of residential units to its members for the purpose of their occupancy as places of residence for individuals where (a) the statute by or under which it was incorporated, its charter, articles of association or by-laws or its contracts with its members require that the activities of the corporation be engaged in at or near cost after providing for reasonable reserves and hold forth the prospect that surplus funds arising from those activities will be distributed among its members in proportion to patronage, (b) none of its members (except other cooperative corporations) have more than one vote in the conduct of the affairs of the corporation, and (c) at least 90% of its members are individuals or other cooperative corporations and at least 90% of its shares are held by such persons; ( coopérative d’habitation ) courier has the meaning assigned by subsection 2(1) of the Customs Act ; ( messager ) credit note means a credit note issued under subsection 232(3); ( note de crédit ) credit union has the meaning assigned by subsection 137(6) of the Income Tax Act and includes a corporation described in paragraph (a) of the definition deposit insurance corporation in subsection 137.1(5) of that Act; ( caisse de crédit ) debit note means a debit note issued under subsection 232(3); ( note de débit ) debt security means a right to be paid money and includes a deposit of money, but does not include a lease, licence or similar arrangement for the use of, or the right to use, property other than a financial instrument; ( titre de créance ) Department [Repealed, 1999, c. 17, s. 152] Deputy Minister [Repealed, 1999, c. 17, s. 152] designated municipal property means property (a) that is property of a person who is at any time designated to be a municipality for the purposes of section 259, (b) that the person intended at that time to consume, use or supply in the course of activities specified in the designation and otherwise than exclusively in the course of activities that are not activities specified in the designation, and (c) in