Select Luxury Items Tax Act — S-8.35 2
xcept in sections 75 , 127 and 149 , (a) a person who is appointed or employed in the administration or enforcement of this Act; and (b) with respect to imported goods that have not been released under the Customs Act , an officer as defined in subsection 2(1) of that Act. ( préposé ) passenger seat means a seat on an aircraft other than a pilot seat. ( siège passager ) person means an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. ( personne ) personal representative , of a deceased individual or the estate or succession of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession. ( représentant personnel ) pilot seat includes a flight engineer seat or a flight deck observer seat. ( siège destiné au pilote ) police authority means (a) the Royal Canadian Mounted Police, the Ontario Provincial Police, the Sûreté du Québec, the Canadian Coast Guard or a municipal or regional police force established in accordance with provincial legislation; (b) a government entity that is responsible for the preservation and maintenance of the public peace; or (c) a prescribed person. ( corps policier ) prescribed means (a) in the case of a form or the manner of filing a form, authorized by the Minister; (b) in the case of the information to be given on or with a form, specified by the Minister; and (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement ) qualifying aircraft user means a person (other than a prescribed person) that is (a) Her Majesty in right of Canada or a province; (b) a person that is an agent of Her Majesty in right of Canada or a province; (c) a municipality; (d) an Indigenous governing body; (e) a police authority; (f) a government entity that has as its primary responsibility the conduct of emergency medical response activities or emergency fire response activities; (g) a government entity that has as its primary responsibility the operation, management and maintenance of a hospital; (h) a person that has as its primary responsibility the operation, management and maintenance of a listed airport , as defined in section 2 of the Air Travellers Security Charge Act ; (i) NAV CANADA, a corporation incorporated on May 26, 1995 under Part II of the Canada Corporations Act ; or (j) a prescribed person. ( utilisateur admissible d’aéronef ) record means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person, a computer system or other device. ( registre ) registered vendor , in respect of a type of subject item, means a person that is registered under Division 5 as a vendor in respect of that type of subject item. ( vendeur inscrit ) select subject vessel means (a) a subject vessel (other than a prescribed subject vessel) that is equipped with a bed, bunk, berth or similar sleeping amenity; or (b) a prescribed subject vessel. ( navire assujetti désigné ) subject aircraft means an aircraft that is (a) an aeroplane , glider or helicopter , as those terms are defined in subsection 101.01(1) of the Canadian Aviation Regulations , that has a date of manufacture after 2018 if the aircraft (i) is equipped only with one or more pilot seats and cannot have any other seating configuration, (ii) is equipped only with one or more pilot seats, or is not equipped with any seats, and cannot have a seating configuration, excluding pilot seats, of 40 or greater, or (iii) is equipped with one or more pilo