GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15
qualifying portion of basic tax content , at a particular time, of property of a person means the amount that would be the basic tax content of the property at that time if that amount were determined without reference to subparagraph (v) of the description of A in the definition basic tax content in subsection 123(1) and if no amount of tax under any of subsections 165(2), 212.1(2) and 218.1(1) and Division IV.1 were included in determining that basic tax content. ( fraction admissible de teneur en taxe )
Excise Tax Act — E-15 (a)
qualifying residential unit of a person, at a particular time, means (a) a residential unit of which, at or immediately before the particular time, the person is the owner, a co-owner, a lessee or a sub-lessee or has possession as purchaser under an agreement of purchase and sale, or a residential unit that is situated in a residential complex of which the person is, at or immediately before the particular time, a lessee or a sub-lessee, where (i) at the particular time, the unit is a self-contained residence, (ii) the person holds the unit (A) for the purpose of making exempt supplies of the unit that are included in section 5.1, 6.1, 6.11 or 7 of Part I of Schedule V, (A.1) for the purpose of making exempt supplies of property or a service that includes giving possession or use of the unit to a person under a lease to be entered into for the purpose of its occupancy by an individual as a place of residence, or (B) if the complex in which the unit is situated includes one or more other residential units that would be qualifying residential units of the person without regard to this clause, for use as the primary place of residence of the person, (iii) it is the case, or can reasonably be expected by the person at the particular time to be the case, that the first use of the unit is or will be (A) as the primary place of residence of the person or a relation of the person, or of a lessor of the complex or a relation of that lessor, for a period of at least one year or for a shorter period where the next use of the unit after that shorter period is as described in clause (B), or (B) as a place of residence of individuals, each of whom is given continuous occupancy of the unit, under one or more leases, for a period, throughout which the unit is used as the primary place of residence of that individual, of at least one year or for a shorter period ending when (I) the unit is sold to a recipient who acquires the unit for use as the primary place of residence of the recipient or of a relation of the recipient, or (II) the unit is taken for use as the primary place of residence of the person or a relation of the person or of a lessor of the complex or a relation of that lessor, and (iv) except where subclause (iii)(B)(II) applies, if, at the particular time, the person intends that, after the unit is used as described in subparagraph (iii), the person will occupy it for the person’s own use or the person will supply it by way of lease as a place of residence or lodging for an individual who is a relation, shareholder, member or partner of, or not dealing at arm’s length with, the person, the person can reasonably expect that the unit will be the primary place of residence of the person or of that individual; or (b) a prescribed residential unit of the person. ( habitation admissible )
Excise Tax Act — E-15
relation has the meaning assigned by subsection 256(1). ( proche )
Excise Tax Act — E-15 (a)
self-contained residence means a residential unit (a) that is a suite or room in a hotel, a motel, an inn, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals; or (b) that contains private kitchen facilities, a private bath and a private living area. ( résidence autonome )
Excise Tax Act — E-15 256.21
 the particular person and the other person are jointly and severally, or solidarily, liable to pay the amount of the rebate or excess to the Receiver General under section 264. Assessment (10) The Minister may at any time assess an assignee in respect of any amount payable by reason of subsection (9) and sections 296 to 311 apply with any modifications that the circumstances may require. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2009, c. 32, s. 28
Excise Tax Act — E-15 256.4
section 254.1(2) in respect of the complex, the Minister shall, subject to subsection (4), (e) pay a rebate to the particular person equal to the amount determined by the formula A/B where A is the total of all amounts, each of which is the consideration payable by the particular person to the builder for the supply by way of sale to the particular person of the building or part of the building referred to in subparagraph (a)(ii) or of any other structure that forms part of the complex, other than consideration that can reasonably be regarded as rent for the supplies of the land attribut­able to the complex or as consideration for the supply of an option to purchase that land, and B is (i) if the complex is situated in a participating province, 115, and (ii) in any other case, 107, and (f) if the builder is not entitled to claim an input tax credit or a rebate, other than a rebate under this subsection, in respect of the tax referred to in paragraph (c), pay a rebate to the builder equal to the amount determined by the formula 0.01 × [C - (D × (100 / E))] where C is the fair market value of the complex at the time the builder is deemed to have made the supply referred to in paragraph (c), D is the total of all amounts, each of which is the consideration payable by the particular person to the builder for the supply by way of sale to the particular person of the building or part of the building referred to in subparagraph (a)(ii) or of any other structure that forms part of the complex, other than consideration that can reasonably be regarded as rent for the supplies of the land attribut­able to the complex or as consideration for the supply of an option to purchase that land, and E is (i) if the complex is situated in a participating province, 115, and (ii) in any other case, 107. Group of individuals (3) If the supplies described in subsection (1) or (2) are made to two or more individuals, the references in that subsection to a particular person shall be read as references to all of those individuals as a group, but, in the case of a rebate where paragraph (1)(e) applies, only the individual that applied for the rebate under section 254.1 may apply for the rebate under subsection (1). Application for rebate (4) A rebate under this section in respect of a residential complex shall not be paid to a person, unless the person files an application for the rebate within two years after (a) in the case of a rebate to a person other than the builder of the complex, the day on which possession of the complex is transferred to the person, and (b) in the case of a rebate to the builder of the complex, the end of the month in which the tax referred to in paragraph (1)(c) or (2)(c) is deemed to have been paid by the builder. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 29
Excise Tax Act — E-15 256.5
her case, 107. Group of individuals (2) If the supplies described in subsection (1) are made to two or more individuals, the references in that subsection to a particular person shall be read as references to all of those individuals as a group, but, in the case of a rebate under paragraph (1)(f), only the individ­ual that applied for the rebate under section 254.1 may apply for the rebate under that paragraph. Application for rebate (3) A rebate under this section in respect of a residential complex shall not be paid to a person, unless the person files an application for the rebate within two years after the day on which possession of the unit referred to in paragraph (1)(b) is transferred to the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2006, c. 4, s. 29
Excise Tax Act — E-15 256.7
particular individual that applied for the rebate under section 254 may apply for the rebate under subsection (5). Application for rebate (7) A rebate under this section in respect of a residential complex shall not be paid to a person, unless the person files an application for the rebate within two years after the day on which ownership of the complex is transferred to the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 35, s. 194
Excise Tax Act — E-15 256.72
ideration for the supply of an option to purchase that land, and F is (i) if the complex is situated in a participating province, 115, and (ii) in any other case, 107. Group of individuals (2) If the supplies described in subsection (1) are made to two or more individuals, the references in that subsection to a particular person shall be read as references to all of those individuals as a group, but, in the case of a rebate under paragraph (1)(f), only the individual that applied for the rebate under section 254.1 may apply for the rebate under that paragraph. Application for rebate (3) A rebate under this section in respect of a residential complex shall not be paid to a person, unless the person files an application for the rebate within two years after the day on which possession of the unit referred to in paragraph (1)(b) is transferred to the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 35, s. 194
Excise Tax Act — E-15 256.75
ply calculated at the rate of 6%, and (d) the particular person is not entitled to claim a rebate under subsection 254.1(2) in respect of the complex, the Minister shall, subject to subsection (4), (e) pay a rebate to the particular person equal to the amount determined by the formula A/B where A is the total of all amounts, each of which is the consideration payable by the particular person to the builder for the supply by way of sale to the particular person of the building or part of the building referred to in subparagraph (a)(ii) or of any other structure that forms part of the complex, other than consideration that can reasonably be regarded as rent for the supplies of the land attributable to the complex or as consideration for the supply of an option to purchase that land, and B is (i) if the complex is situated in a participating province, 114, and (ii) in any other case, 106, and (f) if the builder is not entitled to claim an input tax credit or a rebate, other than a rebate under this subsection, in respect of the tax referred to in paragraph (c), pay a rebate to the builder equal to the amount determined by the formula 0.01 × [C - (D × (100/E))] where C is the fair market value of the complex at the time the builder is deemed to have made the supply referred to in paragraph (c), D is the total of all amounts, each of which is the consideration payable by the particular person to the builder for the supply by way of sale to the particular person of the building or part of the building referred to in subparagraph (a)(ii) or of any other structure that forms part of the complex, other than consideration that can reasonably be regarded as rent for the supplies of the land attributable to the complex or as consideration for the supply of an option to purchase that land, and E is (i) if the complex is situated in a participating province, 114, and (ii) in any other case, 106. Group of individuals (3) If the supplies described in subsection (1) or (2) are made to two or more individuals, the references in that subsection to a particular person shall be read as references to all of those individuals as a group, but, in the case of a rebate where paragraph (1)(e) applies, only the individual that applied for the rebate under section 254.1 may apply for the rebate under subsection (1). Application for rebate (4) A rebate under this section in respect of a residential complex shall not be paid to a person, unless the person files an application for the rebate within two years after (a) in the case of a rebate to a person other than the builder of the complex, the day on which possession of the complex is transferred to the person; and (b) in the case of a rebate to the builder of the complex, the end of the month in which the tax referred to in paragraph (1)(c) or (2)(c) is deemed to have been paid by the builder. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 35, s. 194
Excise Tax Act — E-15 256.76
s (i) if the complex is situated in a participating province, 114, and (ii) in any other case, 106. Group of individuals (2) If the supplies described in subsection (1) are made to two or more individuals, the references in that subsection to a particular person shall be read as references to all of those individuals as a group, but, in the case of a rebate under paragraph (1)(f), only the individual that applied for the rebate under section 254.1 may apply for the rebate under that paragraph. Application for rebate (3) A rebate under this section in respect of a residential complex shall not be paid to a person, unless the person files an application for the rebate within two years after the day on which possession of the unit referred to in paragraph (1)(b) is transferred to the person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 35, s. 194
Excise Tax Act — E-15 257
Non-registrant sale of real property 257 (1) If a person who is not a registrant makes a particular taxable supply of real property by way of sale, the Minister shall, subject to subsections (1.1) and (2), pay a rebate to the person equal to the lesser of (a) the basic tax content of the property at the particular time, and (b) the tax that is or would, in the absence of section 167 or 167.11, be payable in respect of the particular supply. Limitation (1.1) If the particular taxable supply referred to in subsection (1) is made at a particular time by a public sector body to another person with whom the public sector body is not dealing at arm’s length, the rebate under subsection (1) shall not exceed the lesser of (a) the basic tax content of the property at the particular time, and (b) the amount determined by the formula (A/B) × C where A is the basic tax content of the property at the particular time, B is the amount that would be the basic tax content of the property at that time if that amount were determined without reference to the description of B in paragraph (a) and the description of K in paragraph (b) of the definition basic tax content in subsection 123(1), and C is the tax that is or would, in the absence of section 167, be payable in respect of the particular taxable supply. Application for rebate (2) A rebate shall not be paid under subsection (1) to a person in respect of the supply by way of sale of real property by the person unless the person files an application for the rebate within two years after the day the consideration for the supply became due or was paid without having become due. Redemption of real property (3) Where (a) for the purposes of satisfying in whole or in part a debt or obligation owing by a person (in this subsection referred to as the “debtor”), a creditor exercises a right under an Act of Parliament or the legislature of a province or an agreement relating to a debt security to cause the supply of real property, and (b) under the Act or the agreement, the debtor has a right to redeem the property, the following rules apply: (c) the debtor is not entitled to claim a rebate under subsection (1) with respect to the property unless the time limit for redeeming the property has expired and the debtor has not redeemed the property, and (d) where the debtor is entitled to claim the rebate, consideration for the supply is deemed, for the purposes of subsection (2), to have become due on the day on which the time limit for redeeming the property expires. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 114; 1997, c. 10, ss. 68, 226; 2006, c. 4, s. 30; 2007, c. 18, s. 41
Excise Tax Act — E-15 257.1
Sale of personal property by non-registrant municipality 257.1 (1) If a person that is a municipality, or is designated to be a municipality for the purposes of section 259, and that is not a registrant makes, at any time, a taxable supply by way of sale of personal property that is capital property of the person (other than property of a person designated to be a municipality for the purposes of section 259 that is not designated municipal property of the person), the Minister shall, subject to subsection (2), pay a rebate to the person equal to the lesser of (a) the basic tax content of the property at that time, and (b) the tax that is or would, in the absence of section 167, be payable in respect of the taxable supply. Application for rebate (2) A rebate shall not be paid to a person under subsection (1) unless the person files an application for the rebate within two years after the day on which the consideration for the supply became due or was paid without having become due. Redemption of personal property (3) If, for the purposes of satisfying in whole or in part a debt or obligation owing by a person (in this subsection referred to as the “debtor”), a creditor exercises a right under an Act of Parliament or the legislature of a province or an agreement relating to a debt security to cause the supply of personal property and the debtor has a right to redeem the property under the Act or the agreement, the following rules apply: (a) the debtor is not entitled to claim a rebate under subsection (1) with respect to the property unless the time limit for redeeming the property has expired and the debtor has not redeemed the property; and (b) if the debtor is entitled to claim the rebate, consideration for the supply is deemed, for the purposes of subsection (2), to have become due on the day on which the time limit for redeeming the property expires. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2004, c. 22, s. 38
Excise Tax Act — E-15 258
Definition of legal aid plan 258 (1) In this section, legal aid plan means a legal aid plan administered under the authority of the government of a province. Legal aid (2) Where a person responsible for the administration of a legal aid plan in a particular province pays tax in respect of a taxable supply of legal services under a legal aid plan, the following rules apply: (a) the Minister shall pay to the person a rebate equal to the amount of tax payable by the person in respect of the supply; and (b) the person shall not be entitled to any other rebate in respect of tax on that supply. Application for rebate (3) A rebate under this section in respect of tax payable by a person shall not be paid to the person unless the person files an application for the rebate within four years after the end of the reporting period of the person in which the tax became payable. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 258.2
Rebate for modification service 258.2 If (a) a person acquires a service (in this section referred to as the “modification service”), performed on a motor vehicle of the person outside Canada or a participating province, of specially equipping or adapting the vehicle for its use by or in transporting an individual using a wheelchair or specially equipping the vehicle with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability, (b) the person imports the vehicle or brings it into the participating province, as the case may be, after the modification service is performed, and (c) the person has paid all tax payable in respect of the importation or bringing in, as the case may be, the Minister shall, on application by the person filed within four years after the day the person imports the vehicle or brings it into the participating province, as the case may be, pay to the person a rebate of (d) if the vehicle is imported, that portion of the total tax payable under Division III in respect of the vehicle that is calculated on the total of (i) the portion of the value of the vehicle under section 215 that is attributable to the modification service and any property (other than the vehicle) supplied in conjunction with, and because of, the supply of the service, and (ii) the amount of all duties and taxes, if any, payable under the Customs Tariff , the Special Import Measures Act or any other law relating to customs in respect of the importation and calculated on the portion referred to in subparagraph (i), and (e) if the vehicle is brought into the participating province, that portion of the total tax payable under Division IV.1 in respect of the vehicle that is calculated on the portion of the value of the vehicle that is attributable to the modification service and any property (other than the vehicle) supplied in conjunction with, and because of, the supply of the service and that is included in determining the value of the vehicle to which the tax rate for the participating province applies. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 75; 2007, c. 18, s. 43
Excise Tax Act — E-15 259
e Minister may, despite section 295, release for publication by the Government of Canada information as to the amount of the increase and any information necessary to identify the municipality. On publication, the information is not confidential information for the purposes of section 295. Application (14) For the purposes of this section, if a person incurs all or substantially all of the tax that is included in determining the amount of the non-creditable tax charged in respect of property or a service for a claim period of the person acting in the person’s capacity as a hospital authority, a facility operator or an external supplier, the person is deemed to have incurred all of the tax that is included in determining that amount in the course of fulfilling the person’s responsibilities as a hospital authority, a facility operator or an external supplier, as the case may be. Rules for specified supplies (15) Despite subsections (3), (4) and (4.1), for the purpose of applying subsection (4.1) to determine a rebate payable under subsection (3) or (4) to a person that is a hospital authority, a facility operator or an external supplier, for a claim period of the person, if the person is required to determine under paragraph (4.1)(b) a particular amount, in respect of a specified supply of property of the person made at any time, that would, if subsection (4) applied to the person, be determined by the formula in paragraph (4)(a) for the claim period and the value of C in that paragraph is the extent to which the person intended, at that time, to consume, use or supply the property in the course of specified activities, the particular amount shall be determined by the formula A × B where A is the amount that would, in the absence of this subsection, be determined to be the particular amount; and B is the amount determined by the formula (B 1 - B 2 ) / B 1 where B 1 is the fair market value of the property at the time of the supply, and B 2 is the fair market value of the property on January 1, 2005. (16) [Repealed, 1993, c. 27, s. 115] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 115; 1997, c. 10, ss. 69, 227; 2000, c. 30, s. 76; 2004, c. 22, s. 39; 2005, c. 30, s. 22; 2006, c. 4, s. 31; 2007, c. 18, s. 44; 2009, c. 32, s. 29; 2014, c. 39, s. 96; 2017, c. 33, s. 139 2022, c. 10, s. 53