GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 252.4
division D of Division V pays tax in respect of a supply of the convention facility or a supply, importation or bringing into a participating province of related convention supplies, the Minister shall, on the application of the organizer filed within one year after the convention ends, pay a rebate to the organizer equal to the total of (a) the tax paid by the organizer calculated on that part of the consideration for the supply or on that part of the value of property that is reasonably attributable to the convention facility or related convention supplies other than property or services that are food or beverages or are supplied under a contract for catering, and (b) 50% of the tax paid by the organizer calculated on that part of the consideration for the supply or on that part of the value of property that is reasonably attributable to related convention supplies that are food or beverages or are supplied under a contract for catering. Rebate paid by supplier (4) Where (a) a person who is (i) the organizer of a foreign convention and who is not registered under Subdivision D of Division V, or (ii) the sponsor of a foreign convention is the recipient of (iii) a taxable supply of the convention facility, or related convention supplies, made by the operator of the facility who is not the organizer of the convention, or (iv) a taxable supply, made by a registrant other than the organizer of the convention, of short-term accommodation or camping accommodation that is acquired by the person exclusively for supply in connection with the convention, and (b) the operator of the facility or supplier of accommodation pays to, or credits in favour of, the person an amount on account of a rebate to which the person would be entitled under subsection (1) or (3) in respect of the supply of the facility or accommodation, as the case may be, if the person had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection, the operator or supplier of accommodation, as the case may be, may claim a deduction under subsection 234(2) in respect of the amount paid or credited, and the person is not entitled to any rebate, refund or remission in respect of the tax to which the amount relates. Filing of information (5) If, in accordance with subsection (2) or (4), a registrant (a) pays to, or credits in favour of, a person an amount on account of a rebate, and (b) in determining the registrant’s net tax for a reporting period, claims a deduction under subsection 234(2) in respect of the amount paid or credited, the registrant shall file with the Minister prescribed information in respect of the amount in prescribed form and in prescribed manner on or before the day on or before which the registrant’s return under Division V for the reporting period in which the amount is deducted is required to be filed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 107; 1997, c. 10, s. 219; 2000, c. 30, s. 70; 2007, c. 18, s. 36(F), c. 29, s. 49; 2017, c. 20, s. 39
Excise Tax Act — E-15
camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition short-term accommodation in subsection 123(1) or included in that part of a tour package that is not the taxable portion , as defined in subsection 163(3), of the tour package) that is supplied 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 campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite. ( emplacement de camping )
Excise Tax Act — E-15
tour package has the same meaning as in subsection 163(3), but does not include a tour package that includes a convention facility or related convention supplies. ( voyage organisé )
Excise Tax Act — E-15 252.41
Non-resident rebate respecting installation services 252.41 (1) Where tangible personal property is supplied on an installed basis by a non-resident supplier who is not registered under Subdivision D of Division V to a particular person who is so registered and the supplier or another non-resident person who is not so registered is the recipient of a taxable supply in Canada of a service of installing, in real property located in Canada, the tangible personal property so that it can be used by the particular person, (a) the Minister shall, on the application of the non-resident recipient of the service filed within one year after the completion of the service, pay a rebate to the non-resident recipient equal to the tax paid by the non-resident recipient in respect of the supply of the service to the non-resident recipient; and (b) the particular person is deemed, for the purposes of this Part, to have received from the non-resident supplier of the tangible personal property a taxable supply of the service that is separate from and not incidental to the supply of the property and is for consideration equal to that part of the total consideration paid or payable by the particular person for the property and the installation of the property that can reasonably be attributed to the installation. Application to supplier (2) Where a non-resident person submits to a supplier an application for a rebate under subsection (1) to which the non-resident person would be entitled in respect of a supply made by the supplier to the non-resident person if the non-resident person had paid the tax in respect of the supply and had applied for the rebate in accordance with that subsection, the supplier may pay to, or credit in favour of, the non-resident person the amount of the rebate in which event the supplier shall transmit the application to the Minister with the supplier’s return filed under Division V for the reporting period in which the rebate is paid or credited and interest under subsection 297(4) is not payable in respect of the rebate. Joint and several liability (3) If, under subsection (2), a supplier pays to, or credits in favour of, a person an amount on account of a rebate and the supplier knows or ought to know that the person is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the person is entitled, the supplier and the person are jointly and severally, or solidarily, liable to pay to the Receiver General under section 264 the amount that was paid or credited on account of the rebate or the excess amount, as the case may be. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 61; 2017, c. 33, s. 135(E)
Excise Tax Act — E-15 252.5
Liability for amount paid or credited 252.5 If, under section 252 or 252.4, a registrant at a particular time pays to, or credits in favour of, a person an amount on account of a rebate and (a) the person does not satisfy the condition (in this section referred to as the “eligibility condition”) that the person would have been entitled to the rebate if the person had paid the tax to which the amount relates and had satisfied the conditions of section 252.2 or, in the case of a rebate under subsection 252.4(1), had applied for the rebate within the time limited by that subsection for filing an application for the rebate, or (b) the amount paid or credited exceeds the rebate to which the person would have been so entitled, which excess is referred to in this section as the “excess amount”, the following rules apply: (c) if, at the particular time, the registrant knows or ought to know that the person does not satisfy the eligibility condition or that the amount paid or credited exceeds the rebate to which the person is entitled, the registrant and the person are jointly and severally, or solidarily, liable to pay to the Receiver General under section 264 the amount or excess amount, as the case may be, as if it had been paid at the particular time as a rebate under this Division to the registrant and the person, and (d) in any other case, the person is liable to pay to the Receiver General under section 264 the amount or excess amount, as the case may be, as if it had been paid at the particular time to the person as a rebate under this Division. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 107; 2017, c. 20, s. 40, c. 33, s. 136(E)
Excise Tax Act — E-15 254
ter the day ownership of the complex or unit is transferred to the individual under the agreement for the supply, submits to the builder in prescribed manner an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under subsection (2) or (2.1) in respect of the complex or unit if the individual applied therefor within the time allowed for such an application, (d) the builder agrees to pay or credit to or in favour of the individual any rebate under this section that is payable to the individual in respect of the complex, and (e) the tax payable in respect of the supply has not been paid at the time the individual submits an application to the builder for the rebate and, if the individual had paid the tax and made application for the rebate, the rebate would have been payable to the individual under subsection (2) or (2.1), as the case may be, the builder may pay or credit the amount of the rebate, if any, to or in favour of the individual. Forwarding of application by builder (5) Notwithstanding subsections (2) to (3), where an application of an individual for a rebate under this section in respect of a single unit residential complex or a residential condominium unit is submitted under subsection (4) to the builder of the complex or unit, (a) the builder shall transmit the application to the Minister with the builder’s return filed under Division V for the reporting period in which the rebate was paid or credited; and (b) interest under subsection 297(4) is not payable in respect of the rebate. Joint and several liability (6) If the builder of a single unit residential complex or a residential condominium unit pays or credits a rebate to or in favour of an individual under subsection (4) and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are jointly and severally, or solidarily, liable to pay the amount of the rebate or excess to the Receiver General under section 264. [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. 109; 1997, c. 10, ss. 63, 221; 2000, c. 12, s. 113; 2001, c. 15, s. 12; 2006, c. 4, s. 24; 2007, c. 18, s. 37, c. 35, s. 188; 2017, c. 33, s. 137(E) 2026, c. 2, s. 4
Excise Tax Act — E-15
relation of a particular individual means another individual who is related to the particular individual or who is a former spouse or common-law partner of the particular individual; ( proche )
Excise Tax Act — E-15 (a)
single unit residential complex includes (a) a multiple unit residential complex that does not contain more than two residential units, and (b) any other multiple unit residential complex if it is described by paragraph (c) of the definition residential complex in subsection 123(1) and contains one or more residential units that are for supply as rooms in a hotel, motel, inn, boarding house, lodging house or similar premises and that would be excluded from being part of the residential complex if the complex were a residential complex not described by that paragraph. ( immeuble d’habitation à logement unique )
Excise Tax Act — E-15 254.1
red to in paragraph (2)(a) and transfers possession of the complex to the individual under the agreement, (b) the individual, within two years after the day possession of the complex is transferred to the individual under the agreement for the supply, submits to the builder in prescribed manner an application in prescribed form containing prescribed information for the rebate to which the individual would be entitled under subsection (2) or (2.1) in respect of the complex if the individual applied for it within the time allowed for such an application, and (c) the builder agrees to pay to, or credit in favour of, the individual any rebate under this section that is payable to the individual in respect of the complex, the builder may pay to, or credit in favour of, the individual the amount of the rebate, if any. Forwarding of application by builder (5) Notwithstanding subsections (2) and (3), where an application of an individual for a rebate under this section in respect of a residential complex is submitted under subsection (4) to the builder of the complex, (a) the builder shall transmit the application to the Minister with the builder’s return filed under Division V for the reporting period in which the rebate was paid or credited; and (b) interest under subsection 297(4) is not payable in respect of the rebate. Joint and several liability (6) If the builder of a residential complex pays or credits a rebate under subsection (4) and the builder knows or ought to know that the individual is not entitled to the rebate or that the amount paid or credited exceeds the rebate to which the individual is entitled, the builder and the individual are jointly and severally, or solidarily, liable to pay the amount of the rebate or excess to the Receiver General under section 264. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 110; 1997, c. 10, ss. 64, 222; 2000, c. 12, s. 113, c. 30, s. 72; 2001, c. 15, s. 13; 2006, c. 4, s. 25; 2007, c. 18, s. 38, c. 35, s. 189; 2017, c. 33, s. 138(E) 2026, c. 2, s. 5
Excise Tax Act — E-15
long-term lease , in respect of land, means a lease, licence or similar arrangement under which continuous possession of the land is provided for a period of at least twenty years or a lease, licence or similar arrangement that contains an option to purchase the land; ( bail de longue durée )
Excise Tax Act — E-15 255
s transferred to the particular individual, and (iii) is a first-time home buyer at the particular time at which ownership of the share is transferred to the particular individual, the Minister shall, subject to subsection (3), pay a rebate to the particular individual, in addition to the rebate, if any, payable under subsection (2) to the particular individual, equal to (f) if the total consideration within the meaning of paragraph (2)(d), in respect of the share and any interest in the cooperative housing corporation or the residential complex, is not more than $1,050,000, the amount determined by the formula A − B where A is the lesser of $50,000 and 4.77% of the total consideration, and B is the amount of the rebate, if any, under subsection (2) that the particular individual is entitled to claim in respect of the share, and (g) if the total consideration within the meaning of paragraph (2)(d), in respect of the share and any interest in the cooperative housing corporation or the residential complex, is more than $1,050,000 but less than $1,575,000, the amount determined by the formula C × [($1,575,000 − D) ÷ $525,000] where C is the lesser of $50,000 and 4.77% of the total consideration, and D is the total consideration. Application for rebate (3) A rebate under this section in respect of a share of the capital stock of a cooperative housing corporation shall not be paid to an individual unless the individual files an application for the rebate within two years after the day ownership of the share is transferred to the individual. [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. 111; 1997, c. 10, ss. 65, 223; 2000, c. 12, s. 113, c. 30, s. 73; 2006, c. 4, s. 26; 2007, c. 18, s. 39, c. 35, s. 190 2026, c. 2, s. 6
Excise Tax Act — E-15 256
Canada is deemed not to be use or occupation of the home. Application for rebate (3) A rebate under this section in respect of a residential complex shall not be paid to an individual unless the individual files an application for the rebate on or before (a) the day (in this subsection referred to as the “due date”) that is two years after the earliest of (i) the day that is two years after the day on which the complex is first occupied as described in subparagraph (2)(d)(i), (ii) the day on which ownership is transferred as described in subparagraph (2)(d)(ii), and (iii) the day on which construction or substantial renovation of the complex is substantially completed; or (b) any day after the due date that the Minister may allow. [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. 112; 1997, c. 10, ss. 66, 224; 2000, c. 12, s. 113; 2001, c. 15, s. 14; 2006, c. 4, s. 27; 2007, c. 18, s. 40, c. 35, s. 191; 2009, c. 32, s. 27 2026, c. 2, s. 7
Excise Tax Act — E-15 256.1
Rebate to owner of land leased for residential purposes 256.1 (1) If an exempt supply of land described by section 6.1 or 6.11 of Part I of Schedule V is made to a particular lessee who is acquiring the land for the purpose of making a particular supply of property or a service that includes the land or a particular supply of a lease, licence or similar arrangement in respect of property that includes the land, and the particular supply (a) is an exempt supply of property or a service, other than a supply that is exempt only by virtue of paragraph 6(b) of Part I of Schedule V, that (i) includes giving possession or use of a residential complex, or of a residential unit forming part of a residential complex, to another person under a lease, licence or similar arrangement entered into for the purpose of its occupancy by an individual as a place of residence or lodging, or (ii) is described by section 7 of Part I of Schedule V, other than an exempt supply described by paragraph 7(a) of that Part made to a person described in subparagraph 7(a)(ii) of that Part, and (b) will result in the particular lessee being deemed under any of subsections 190(3) to (5) and section 191 to have made a supply of property that includes the land at a particular time, the Minister shall, subject to subsection (2), pay a rebate, to each person (in this subsection referred to as the “landlord”) who is an owner or lessee of the land and who is not the particular lessee, equal to the amount determined by the formula A - B where A is the total of all tax that, before the particular time, became or would, but for section 167, have become payable by the landlord in respect of the last acquisition of the land by the landlord and the tax that was payable by the landlord in respect of improvements to the land that were acquired, imported or brought into a participating province by the landlord after that last acquisition and that were used before the particular time in the course of improving the property that includes the land, and B is the total of all other rebates and input tax credits that the landlord was entitled to claim in respect of any amount included in the total for A. Application for rebate (2) A rebate shall not be paid under subsection (1) to an owner or lessee of land in respect of a supply of the land made to a person who will be deemed under any of subsections 190(3) to (5) and section 191 to have made on a particular day another supply of the property that includes the land, unless the owner or lessee, as the case may be, files an application for the rebate on or before the day that is two years after the particular day. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 113; 1997, c. 10, ss. 67, 225; 2000, c. 30, s. 74; 2008, c. 28, s. 76
Excise Tax Act — E-15 256.2
ied unit is deemed to be part of the particular residential unit and not to be a separate residential unit. Restrictions (9) No rebate shall be paid to a person under this section if all or part of the tax included in determining the rebate would otherwise be included in determining a rebate of the person under any of sections 254, 256, 256.1 and 259 and, in determining the rebate of a person under this section, there shall not be included any amount of tax that the person is, under an Act of Parliament (other than this Act) or any other law, (a) not required to pay or remit; or (b) entitled to recover by way of a rebate, refund or remission. Public service bodies — purpose-built rental housing (9.1) If a person that is a public service body is entitled to a rebate under section 259 in respect of the tax under subsection 165(1) that is payable in respect of a purchase from the supplier (within the meaning of subparagraph (3)(a)(i)) or a deemed purchase (within the meaning of subparagraph (3)(a)(ii)), if subsection (3.1) applies in respect of the purchase from the supplier or the deemed purchase and if the person files in accordance with subsection (7) an application for a rebate under subsection (3) in respect of the purchase from the supplier or the deemed purchase, the following rules apply: (a) the reference in subsection (9) to “sections 254, 256, 256.1 and 259” is to be read as a reference to “sections 254, 256 and 256.1” in applying subsection (9) in respect of the tax included in determining the rebate under subsection (3); and (b) no amount of the tax included in determining the rebate under subsection (3) may be included in determining a rebate of the person under section 259. Repayment of rebate (10) If a person was entitled to claim a rebate under subsection (3) in respect of a qualifying residential unit (other than a unit located in a multiple unit residential complex) and, within one year after the unit is first occupied as a place of residence after the construction or last substantial renovation of the unit was substantially completed, the person makes a supply by way of sale (other than a supply deemed under section 183 or 184 to have been made) of the unit to a purchaser who is not acquiring the unit for use as the primary place of residence of the purchaser or of a relation of the purchaser, the person shall pay to the Receiver General an amount equal to the rebate plus interest at the prescribed rate less 2% per year, calculated on that amount for the period beginning on the day the rebate was paid or applied to a liability of the person and ending on the day the amount of the rebate is paid by the person to the Receiver General. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2001, c. 15, s. 16; 2006, c. 4, ss. 28, 144; 2007, c. 35, s. 192; 2008, c. 28, s. 77 2023, c. 31, s. 2 2024, c. 15, s. 143 2026, c. 2, s. 8 2026, c. 3, s. 161
Excise Tax Act — E-15
first use , in respect of a residential unit, means the first use of the unit after the construction or last substantial renovation of the unit or, in the case of a unit that is situated in a multiple unit residential complex, of the complex or addition to the complex in which the residential unit is situated is substantially completed. ( première utilisation )
Excise Tax Act — E-15
percentage of total floor space , in respect of a residential unit forming part of a residential complex or part of an addition to a multiple unit residential complex, means the proportion (expressed as a percentage) that the total square metres of floor space occupied by the unit is of the total square metres of floor space occupied by all of the residential units in the residential complex or addition, as the case may be. ( pourcentage de superficie totale )