Excise Tax Act — E-15 68.24
Definitions 68.24 (1) In this section, certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under subsection (2); ( institution titulaire de certificat ) charity has the meaning assigned by subsection 149.1(1) of the Income Tax Act ; ( organisme de bienfaisance ) Minister means the Minister of National Health and Welfare; ( ministre ) non-profit organization means a club, society or association described in paragraph 149(1)(l) of the Income Tax Act ; ( organisation sans but lucratif ) prescribed means prescribed by the Minister; ( Version anglaise seulement ) previously certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under this section, as it read immediately before February 11, 1988; ( institution déjà titulaire de certificat ) specified day means (a) in relation to a certified institution, the later of (i) the day specified in the certificate pursuant to subsection (3), and (ii) the first day of April preceding the day on which the application for the certificate was received by the Minister, and (b) in relation to a previously certified institution, the later of (i) the day specified in the certificate pursuant to this section, as it read immediately before February 11, 1988, and (ii) the first day of April preceding the day on which the application for the certificate was received by the Minister. ( jour spécifié ) Issue of certificate (2) On application in the prescribed form and manner and containing the prescribed information, the Minister may issue a certificate to the applicant for the purposes of this section, if the Minister is satisfied that the applicant is a non-profit organization or charity (a) whose principal purpose is to provide care, of such type as the Governor in Council may prescribe by regulation on the recommendation of the Minister and the Minister of Finance, (i) to children, or to aged, infirm or incapacitated persons, who are in need of care on a continuous or regular basis, and (ii) on its own premises by means of qualified persons in sufficient numbers in relation to the type of care provided; or (b) whose only purpose is to provide administrative services solely to one or more non-profit organizations or charities having the principal purpose described in paragraph (a) and holding a certificate under this subsection. Terms of certificate (3) A certificate under subsection (2) shall be in the prescribed form and (a) shall certify that, as of a day specified in the certificate, the non-profit organization or charity to which it is issued meets the conditions referred to in that subsection; and (b) if the non-profit organization or charity carries on operations at more than one location, shall specify the location for which it is issued. Revocation of new certificate (4) Where the Minister believes on reasonable grounds that the holder of a certificate under subsection (2) did not meet the conditions referred to in that subsection at the time it was issued or has since ceased to meet those conditions, the Minister may, by notice sent to the holder, revoke the certificate effective as of any day on or after the day on which the certificate was issued to the holder or the holder ceased to meet those conditions, as the case may be. Revocation of old certificate (5) Where the Minister believes on reasonable grounds that the holder of a certificate under this section, as it read immediately before February 11, 1988, does not meet the conditions referred to in subsection (2), the Minister may, by notice sent to the holder, revoke the certificate effective as of any day on or after which the holder did not meet those conditions. Payment where use by certified or previously certified institutions (6) Where tax under Part VI has been paid in respect of any goods and a certified institution or previously certified institution has purchased the goods on or after the specified