GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (i)
(i) cultural, entertainment, sports or like publications that serve as programs,
Excise Tax Act — E-15 (ii)
(ii) magazines that are not issued regularly at stated intervals or that are so issued but at stated intervals less frequently than four times yearly,
Excise Tax Act — E-15 (iii)
(iii) any single issue of a magazine if (A) the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein, or (B) the aggregate of the printed space devoted to advertising in the four issues of the magazine immediately preceding that issue is more than seventy per cent of the aggregate of the total printed space in those four issues,
Excise Tax Act — E-15 (A)
(A) the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein, or
Excise Tax Act — E-15 (B)
(B) the aggregate of the printed space devoted to advertising in the four issues of the magazine immediately preceding that issue is more than seventy per cent of the aggregate of the total printed space in those four issues,
Excise Tax Act — E-15 (iv)
(iv) any single issue of a newspaper if the printed space therein devoted to advertising is more than ninety per cent of the total printed space therein,
Excise Tax Act — E-15 (v)
(v) all issues of a newspaper in any calendar quarter if the printed space devoted to advertising in any issue is, in more than fifty per cent of the issues of the newspaper in that calendar quarter, more than eighty per cent of the total printed space in that issue,
Excise Tax Act — E-15 (vi)
(vi) programs, advertising supplements or advertising inserts that, (A) being substantially the same, are for distribution in two or more separate magazines or newspapers, or (B) are supplied by or on behalf of an advertiser to the publisher of a magazine or newspaper, and
Excise Tax Act — E-15 (A)
(A) being substantially the same, are for distribution in two or more separate magazines or newspapers, or
Excise Tax Act — E-15 (B)
(B) are supplied by or on behalf of an advertiser to the publisher of a magazine or newspaper, and
Excise Tax Act — E-15 (vii)
(vii) programs, advertising supplements, advertising inserts or other advertising material in a newspaper that are (A) printed in a format different from the rest of the newspaper, (B) not sequentially numbered in a manner consistent with the rest of the newspaper, or (C) composed of one or more sheets folded separately from any other section of the newspaper,
Excise Tax Act — E-15 (A)
(A) printed in a format different from the rest of the newspaper,
Excise Tax Act — E-15 (B)
(B) not sequentially numbered in a manner consistent with the rest of the newspaper, or
Excise Tax Act — E-15 (C)
(C) composed of one or more sheets folded separately from any other section of the newspaper,
Excise Tax Act — E-15
but excluding albums, biographical, financial or statistical surveys and reports, books for writing or drawing on, catalogues, colouring books, directories of all kinds not mentioned in this section, fashion books, guide books, periodic reports, price lists, rate books, timetables, year books, any other similar printed matter and any printed matter or part thereof or class of printed matter as may be designated by the Governor in Council.
Excise Tax Act — E-15 (2)
(2) For the purposes of subparagraphs (1)(b)(iii) to (v), (a) “printed space” (i) in the case of printed space devoted to advertising, includes all space available to an advertiser, and (ii) in any other case, does not include the margins of a page; and (b) “margin” means that part of the surface of a page that is between the upper, lower, inner and outer edges of the page and the main body of printed matter and may contain all or any portion of the name, date, issue number, page number or price of the publication or all or any portion of the name or number of a section of the publication or any marks, marginal notes or similar printed matter and may be coloured or patterned.
Excise Tax Act — E-15 (a)
(a) “printed space” (i) in the case of printed space devoted to advertising, includes all space available to an advertiser, and (ii) in any other case, does not include the margins of a page; and
Excise Tax Act — E-15 (i)
(i) in the case of printed space devoted to advertising, includes all space available to an advertiser, and
Excise Tax Act — E-15 (ii)
(ii) in any other case, does not include the margins of a page; and
Excise Tax Act — E-15 (b)
(b) “margin” means that part of the surface of a page that is between the upper, lower, inner and outer edges of the page and the main body of printed matter and may contain all or any portion of the name, date, issue number, page number or price of the publication or all or any portion of the name or number of a section of the publication or any marks, marginal notes or similar printed matter and may be coloured or patterned.
Excise Tax Act — E-15 4
4 Phonograph records and audio tapes authorized by the Department of Education of any province for instruction in the English or French language, and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 5
5 Books purchased or imported by public libraries.
Excise Tax Act — E-15 6
6 Directories purchased or imported by free reference libraries.
Excise Tax Act — E-15 7
7 Printed matter for use by school boards, schools and universities and not for sale, and articles and materials for use exclusively in the manufacture or production of the printed matter.
Excise Tax Act — E-15 8
8 Bells of all kinds and bell operating equipment; parts therefor; the foregoing when for use in churches only.
Excise Tax Act — E-15 9
9 Astronomical, geographical and topographical globes.
Excise Tax Act — E-15 10
10 Utensils, instruments and other apparatus that are designed for use in classroom instruction and that are to be employed directly in teaching or research for more than fifty per cent of the time they are in use; scientific preparations for use directly in teaching or research; specimens, anatomical preparations and skeletons; scientific apparatus and equipment ancillary thereto; scientific utensils and instruments; glassware for laboratory or scientific uses; parts of the foregoing; all of the foregoing for use by public libraries, public museums or institutions established solely for educational or scientific purposes, and not for sale or rental; articles and materials for use exclusively in the manufacture of the foregoing.
Excise Tax Act — E-15 11
11 Maps, charts, diagrams, posters, motion picture films, filmstrips, microfilms, slides and other photographic reproductions and pictorial illustrations; reproductions of works of art; sound and video recordings; models, static or moving; parts of the foregoing; all of the foregoing for use by public libraries, public museums, or institutions established solely for educational, scientific or religious purposes, and not for sale or rental; articles and materials for use exclusively in the manufacture of the foregoing.
Excise Tax Act — E-15 12
12 Goods for placement as exhibits in public museums, public libraries, universities, colleges or schools and not for sale.
Excise Tax Act — E-15 13
13 Goods, other than spirits or wines, manufactured or produced more than one hundred years prior to the date of their importation or sale.
Excise Tax Act — E-15 14
14 Imported printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the imported printed matter is (a) imported by a government or a department, agency or representative of a government; or (b) produced or purchased outside Canada (i) by a board of trade, chamber of commerce, municipal or automobile association or other similar organization, or (ii) by or on the order of a foreign government or a department, agency or representative of a foreign government.
Excise Tax Act — E-15 (a)
(a) imported by a government or a department, agency or representative of a government; or
Excise Tax Act — E-15 (b)
(b) produced or purchased outside Canada (i) by a board of trade, chamber of commerce, municipal or automobile association or other similar organization, or (ii) by or on the order of a foreign government or a department, agency or representative of a foreign government.
Excise Tax Act — E-15 (i)
(i) by a board of trade, chamber of commerce, municipal or automobile association or other similar organization, or
Excise Tax Act — E-15 (ii)
(ii) by or on the order of a foreign government or a department, agency or representative of a foreign government.
Excise Tax Act — E-15 15
15 Botanical and entomological specimens; mineralogical specimens; skins of birds and animals not native to Canada, for taxidermic purposes, not further manufactured than prepared for preservation; fish skins; anatomical preparations and skeletons or parts thereof; all the foregoing when imported into Canada.
Excise Tax Act — E-15 1
1 Animals, living; poultry, living; bees.
Excise Tax Act — E-15 2
2 Baling wire for baling farm produce, and articles and materials to be used or consumed exclusively in the manufacture thereof.
Excise Tax Act — E-15 3
3 Boxes for farm wagons, and articles and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 5
5 Cut flowers; cut foliage; dormant flower bulbs, corms, roots and tubers; nursery stock; potted, flowering or bedding plants; vegetable plants.
Excise Tax Act — E-15 6
6 Drain tile for agricultural purposes and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 7
7 Farm produce produced and sold by the individual farmer.
Excise Tax Act — E-15 8
8 Farm wagons, including four-wheeled farm wagons equipped to be tractor drawn and farm sleds; parts therefor and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 9
9 Fertilizers and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 10
10 Forest products when produced and sold by the individual settler or farmer; logs and round unmanufactured timber; sawdust; wood shavings.
Excise Tax Act — E-15 13
13 Grain or seed cleaning machines and complete parts therefor; materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 14
14 Grains and seeds in their natural state, other than those included in any paragraph of section 1 of Part V of this Schedule; hay; hops; straw.
Excise Tax Act — E-15 15
15 Harness for horses and complete parts therefor, and articles and materials for use exclusively in the manufacture thereof; harness leather.
Excise Tax Act — E-15 17
17 Individual tree guards and tree protectors not exceeding one metre in height.
Excise Tax Act — E-15 18
18 Peat moss when used for agricultural purposes, including poultry litter.
Excise Tax Act — E-15 19
19 Preparations, chemicals or poisons for pest control purposes in agriculture or horticulture, and materials used in the manufacture thereof.
Excise Tax Act — E-15 20
20 Rodent poisons, and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 21
21 Sap spouts, sap buckets and evaporators and complete parts therefor when for use exclusively in the production of maple syrup.
Excise Tax Act — E-15 22
22 Self-propelled, self-unloading forage wagons for off-highway use for farm purposes and materials used in the manufacture thereof.
Excise Tax Act — E-15 23
23 Steel pens, steel stalls and complete parts therefor for farm animals, and articles and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 24
24 Tobacco dryers, not including buildings, for use on the farm for farm purposes only, parts therefor and articles and materials for use in the manufacture thereof.
Excise Tax Act — E-15 25
25 Traction engines for farm purposes and accessories therefor, not including machines and tools for operation by those engines, and complete parts of the foregoing, and materials to be used exclusively in the manufacture thereof.
Excise Tax Act — E-15 26
26 Wool not further prepared than washed; woollen rolls or wool yarn milled for a producer of wool for his own use from wool supplied by him.
Excise Tax Act — E-15 28
28 Roofs, chutes, ladders, wall sections with or without doors incorporated therein, materials and parts therefor; all of the foregoing for the construction or repair of silos for storing ensilage, or of tanks or vessels for storing farm animal or poultry excreta.
Excise Tax Act — E-15 29
29 Agricultural machinery and parts therefor.
Excise Tax Act — E-15 30
30 Aluminum sluice-type devices for controlling water in irrigation ditches; bird scaring devices but not including recorders or reproducers therefor; farm implements and farm equipment; spraying and dusting machines and attachments therefor; parts of all the foregoing; all the foregoing when for use on the farm for farm purposes only.
Excise Tax Act — E-15 31
31 Articles and materials for use exclusively in the manufacture of the tax exempt goods mentioned in sections 28 to 30 of this Part.
Excise Tax Act — E-15 1
1 Food and drink for human consumption (including sweetening agents, seasonings and other ingredients to be mixed with or used in the preparation of the food and drink), other than (a) wine, spirits, beer, malt liquor and other alcoholic beverages; (b) non-alcoholic malt beverages; (c) carbonated beverages and goods for use in the preparation of carbonated beverages; (d) non-carbonated fruit juice beverages and fruit flavoured beverages, other than milk-based beverages, containing less than twenty-five per cent by volume of (i) a natural fruit juice or combination of natural fruit juices, or (ii) a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state, and goods that, when added to water, produce a beverage described in this paragraph; (e) candies, confectionery that may be classed as candy, and all goods sold as candies, such as candy floss, chewing gum and chocolate, whether naturally or artificially sweetened, and including fruits, seeds, nuts and popcorn when coated or treated with candy, chocolate, honey, molasses, sugar, syrup or artificial sweeteners; (f) chips, crisps, puffs, curls and sticks (such as potato chips, corn chips, cheese puffs, potato sticks, bacon crisps and cheese curls) and other similar snack foods; popcorn and brittle pretzels; but not including any product sold primarily as a breakfast cereal or any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers; (g) salted nuts and salted seeds; (h) granola products, but not including any product sold primarily as a breakfast cereal or any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers; (i) snack mixtures containing cereals, nuts, seeds, dried fruit or any other edible product, but not including any mixture sold primarily as a breakfast cereal or any mixture manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers; (j) ice lollies and flavoured, coloured or sweetened ice waters, whether or not frozen, but not including any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers; (k) ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, or any product containing any of those goods, when packaged in individual servings, but not including any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers; (l) fruit bars, rolls and drops and similar fruit-based snack foods, but not including any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers; and (m) individually wrapped and packaged snack foods that are similar to chocolate bars, but not including any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers.
Excise Tax Act — E-15 (a)
(a) wine, spirits, beer, malt liquor and other alcoholic beverages;
Excise Tax Act — E-15 (c)
(c) carbonated beverages and goods for use in the preparation of carbonated beverages;
Excise Tax Act — E-15 (d)
(d) non-carbonated fruit juice beverages and fruit flavoured beverages, other than milk-based beverages, containing less than twenty-five per cent by volume of (i) a natural fruit juice or combination of natural fruit juices, or (ii) a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state,
Excise Tax Act — E-15 (i)
(i) a natural fruit juice or combination of natural fruit juices, or
Excise Tax Act — E-15 (ii)
(ii) a natural fruit juice or combination of natural fruit juices that have been reconstituted into the original state,
Excise Tax Act — E-15
and goods that, when added to water, produce a beverage described in this paragraph;
Excise Tax Act — E-15 (e)
(e) candies, confectionery that may be classed as candy, and all goods sold as candies, such as candy floss, chewing gum and chocolate, whether naturally or artificially sweetened, and including fruits, seeds, nuts and popcorn when coated or treated with candy, chocolate, honey, molasses, sugar, syrup or artificial sweeteners;
Excise Tax Act — E-15 (f)
(f) chips, crisps, puffs, curls and sticks (such as potato chips, corn chips, cheese puffs, potato sticks, bacon crisps and cheese curls) and other similar snack foods; popcorn and brittle pretzels; but not including any product sold primarily as a breakfast cereal or any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers;
Excise Tax Act — E-15 (h)
(h) granola products, but not including any product sold primarily as a breakfast cereal or any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers;
Excise Tax Act — E-15 (i)
(i) snack mixtures containing cereals, nuts, seeds, dried fruit or any other edible product, but not including any mixture sold primarily as a breakfast cereal or any mixture manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers;
Excise Tax Act — E-15 (j)
(j) ice lollies and flavoured, coloured or sweetened ice waters, whether or not frozen, but not including any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers;
Excise Tax Act — E-15 (k)
(k) ice cream, ice milk, sherbet, frozen yoghurt or frozen pudding, or any product containing any of those goods, when packaged in individual servings, but not including any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers;
Excise Tax Act — E-15 (l)
(l) fruit bars, rolls and drops and similar fruit-based snack foods, but not including any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers; and
Excise Tax Act — E-15 (m)
(m) individually wrapped and packaged snack foods that are similar to chocolate bars, but not including any product manufactured or produced in a retail outlet for sale in that outlet exclusively and directly to consumers.
Excise Tax Act — E-15 2
2 Feeds, and supplements for addition to the feeds, for animals, fish, fowl or bees that are ordinarily raised to produce or to be used as food for human consumption.
Excise Tax Act — E-15 3
3 Articles and materials for use exclusively in the manufacture or production of the tax exempt goods mentioned in sections 1 and 2 of this Part.
Excise Tax Act — E-15 1
1 Additives for fuel oil for heating, and materials used in the manufacture thereof.
Excise Tax Act — E-15 3
3 Fuel oil for use in the generation of electricity except where the electricity so generated is used primarily in the operation of a vehicle.
Excise Tax Act — E-15 4
4 Fuel for lighting or heating, but not including fuel when for use in internal combustion engines; crude oil to be used in the production of fuel.
Excise Tax Act — E-15 5
5 Gas manufactured from coal, calcium carbide or oil for illuminating or heating purposes.
Excise Tax Act — E-15 1
1 Goods enumerated or referred to under heading No. 98.01, 98.02, 98.03, 98.04, 98.05, 98.06, 98.07, 98.10, 98.11, 98.16, 98.19 or 98.21 of Schedule I to the Customs Tariff , other than tariff item No. 9804.30.00.
Excise Tax Act — E-15 1
1 Any drug described in Schedule D to the Food and Drugs Act .
Excise Tax Act — E-15 1.1
1.1 Any drug containing a drug described in Schedule F to the Food and Drug Regulations made under the Food and Drugs Act .
Excise Tax Act — E-15 1.2
1.2 Any drug containing a drug or other substance included in Schedule G to the Food and Drugs Act .
Excise Tax Act — E-15 1.3
1.3 Any drug containing a substance included in the schedule to the Narcotic Control Act other than a drug or mixture of drugs that may be sold by a pharmacist without a prescription pursuant to regulations made under that Act.
Excise Tax Act — E-15 1.4
1.4 The following drugs: Digoxin Digitoxin Deslanoside Erythrityl Tetranitrate Isosorbide Dinitrate Nitroglycerine Prenylamine Quinidine and its salts Aminophylline Oxtriphylline Theophylline Theophylline Calcium Aminoacetate Theophylline Sodium Aminoacetate Medical oxygen Epinephrine and its salts.
Excise Tax Act — E-15 2
2 Articles and materials for the sole use of any bona fide public hospital certified to be such by the Department of Health, when purchased in good faith for use exclusively by that hospital and not for resale.
Excise Tax Act — E-15 3
3 Artificial breathing apparatus purchased or leased on the written order of a registered medical practitioner by an individual afflicted with a respiratory disorder for his own use.
Excise Tax Act — E-15 4
4 Mechanical percussors for postural drainage treatment purchased on the written order of a registered medical practitioner.
Excise Tax Act — E-15 7
7 Hearing aids and parts therefor, including batteries specifically designed for use therewith.
Excise Tax Act — E-15 8
8 Devices designed to convert sound to light signals for use by the deaf, when purchased on the written order of a registered medical practitioner.
Excise Tax Act — E-15 9
9 Laryngeal speaking aids and parts therefor, including batteries specifically designed for use therewith.
Excise Tax Act — E-15 10. to 12
10. to 12 [Repealed, R.S., 1985, c. 7 (2nd Supp.), s. 55]
Excise Tax Act — E-15 13
13 Eyeglasses and contact lenses for the treatment or correction of a defect of vision when prepared in accordance with the prescription of a medical practitioner or an optometrist and parts therefor.
Excise Tax Act — E-15 14
14 Communication devices, for use with telegraph or telephone apparatus, purchased or leased on the written order of a registered medical practitioner for the assistance of the deaf and the dumb.
Excise Tax Act — E-15 15
15 Invalid chairs, commode chairs, walkers, wheel-chair lifts and similar aids to locomotion, with or without wheels; motive power and wheel assemblies therefor; patterning devices; toilet, bath and shower seats; all the foregoing specially designed for the disabled, and such other equipment as may be prescribed by regulation of the Governor in Council as being aids to the mobility of the disabled; accessories and attachments for all the foregoing, including batteries specially designed for use therewith.
Excise Tax Act — E-15 16
16 Selector control devices, purchased or leased on the written order of a registered medical practitioner, specially designed for use by physically handicapped persons to enable those persons to select, energize or control various household, industrial and office equipment.
Excise Tax Act — E-15 17
17 Heart monitoring devices, purchased or leased on the written order of a registered medical practitioner by an individual afflicted with heart disease for his own use, including batteries specially designed for use therewith.
Excise Tax Act — E-15 18
18 Hospital beds purchased or leased on the written order of a registered medical practitioner by an incapacitated person for his own use.
Excise Tax Act — E-15 19
19 Insulin infusion pumps and parts specially designed therefor and insulin syringes.