Excise Tax Act — E-15 129
Meaning of small supplier division 129 (1) In this section and section 129.1, small supplier division of a public service body, at any time, means a branch or division of the body that, at that time, (a) is a branch or division designated by the Minister as an eligible division for the purposes of this section; and (b) would be a small supplier under section 148 if (i) the branch or division were a person separate from the body and its other branches or divisions, (ii) the branch or division were not associated with any other person, and (iii) every supply made by the body through the branch or division were made by the branch or division. Branches of public service bodies (2) A public service body that is engaged in one or more activities in separate branches or divisions may apply to the Minister, in prescribed form containing prescribed information, to have a branch or division specified in the application designated by the Minister as an eligible division for the purposes of this section. Designation by Minister (3) Where the Minister receives an application under subsection (2), the Minister may, by notice in writing, designate a branch or division specified in the application as an eligible division for the purposes of this section, effective on a day specified in the notice, if the Minister is satisfied that (a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; (b) separate records, books of account and accounting systems are maintained in respect of the branch or division; and (c) a revocation under subsection (4) pursuant to a request made by the body in respect of the branch or division has not become effective in the 365-day period ending on that day. Revocation of designation (4) The Minister may, in writing, revoke a designation under subsection (3) of a branch or division of a public service body where the conditions described in paragraph (3)(a) or (b) are no longer met in respect of the branch or division or the body makes a request in writing to the Minister that the designation be revoked. Notice of revocation (5) Where, under subsection (4), the Minister revokes a designation of a branch or division of a public service body, the Minister shall send a notice in writing of the revocation to the body and shall specify in the notice the effective date of the revocation. Supply of property on becoming a small supplier division (6) For the purposes of this Part, where a branch or division of a public service body that is a registrant becomes at any time a small supplier division and the body does not, at that time, cease to be a registrant, the body shall be deemed (a) to have made, immediately before that time, a supply of each of its properties, other than capital property or an improvement thereto, that was held immediately before that time for consumption, use or supply in the course of commercial activities of the body and that the body begins, immediately after that time, to hold for consumption, use or supply primarily in the course of activities engaged in by the body through its small supplier divisions; and (b) except where the supply is an exempt supply, to have collected, immediately before that time, tax in respect of the supply equal to the total of all input tax credits in respect of the property that the body was entitled to claim at or before that time. Services and rented properties on becoming a small supplier division (7) Where, (a) at any time in a particular reporting period of a public service body that is a registrant, a branch or division of the body becomes a small supplier division, (b) the body does not, at that time, cease to be a registrant, and (c) in or before that period, tax became payable, or was paid without having become payable, by the body and is calculated on consideration, or a part thereof, (i) that is a rent, royalty or similar payment in respect of property and that is reasonably attributabl