Excise Tax Act — E-15 123
ear, of the units or shares of the master pension entity; ( facteur d’entité de gestion principale ) membership includes a right granted by a particular person that entitles another person to services that are provided by, or to the use of facilities that are operated by, the particular person and that are not available, or are not available to the same extent or for the same fee or charge, to persons to whom such a right has not been granted, and also includes such a right that is conditional on the acquisition or ownership of a share, bond, debenture or other security; ( droit d’adhésion ) mineral includes ammonite gemstone, bituminous sands, calcium chloride, coal, gravel, kaolin, oil shale, silica, sand and petroleum, natural gas and related hydrocarbons; ( minéral ) Minister means the Minister of National Revenue; ( ministre ) mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete plumbing, electrical and heating facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use; ( maison mobile ) money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value; ( argent ) month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or (b) where the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month; ( mois ) multiple unit residential complex means a residential complex that contains more than one residential unit, but does not include a condominium complex; ( immeuble d’habitation à logements multiples ) municipality means (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated, and (b) such other local authority as the Minister may determine to be a municipality for the purposes of this Part; ( municipalité ) mutual insurance federation means a corporation each member of which is a mutual insurance corporation that is required, under an Act of the legislature of a province, to be a member of the corporation, but does not include a corporation the main purpose of which is (a) related to automobile insurance, (b) to provide compensation to insurance policy holders of, or claimants on, insolvent insurers, or (c) to establish and manage a guarantee fund, cash reserve fund, mutual aid fund or similar fund for the benefit of its members and to provide financial assistance with regard to losses sustained on the winding-up or dissolution of its members; ( fédération de sociétés mutuelles d’assurance ) mutual insurance group means a group that consists of (a) a mutual insurance federation and its members, (b) where the members of the mutual insurance federation are the sole investors in an investment fund, that fund, and (c) where there exists a mutual reinsurance corporation each member of which is a member of the mutual insurance federation and is not entitled to obtain reinsurance from any other reinsurance corporation, that mutual reinsurance corporation; ( regroupement de sociétés mutuelles d’assurance ) Newfoundland offshore area means the offshore area as defined in section 2 of the Canada–Newfoundland and Labrador Atlantic Accord Imp