Excise Tax Act — E-15 123
at are immediately contiguous to each other, the land that is included in those contiguous trailer parks, and any buildings, fixtures and other appurtenances to the land that are reasonably necessary for (a) the use and enjoyment of sites in the trailer parks by individuals residing in or occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or (b) the purpose of engaging in the business of supplying those sites by way of lease, licence or similar arrangement, but does not include such land and appurtenances or any part of them unless the land encompasses at least two sites and all or substantially all of the sites in the trailer parks (c) are supplied, or are intended to be supplied, under a lease, licence or similar arrangement under which continuous possession or use of a site is provided for a period of at least (i) one month, in the case of a mobile home or other residential unit, and (ii) twelve months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and (d) if the sites were occupied by mobile homes, would be suitable for use by individuals as places of residence throughout the year; ( parc à roulottes résidentiel ) residential unit means (a) a detached house, semi-detached house, rowhouse unit, condominium unit, mobile home, floating home or apartment, (b) 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 (c) any other similar premises, or that part thereof that (d) is occupied by an individual as a place of residence or lodging, (e) is supplied by way of lease, licence or similar arrangement for the occupancy thereof as a place of residence or lodging for individuals, (f) is vacant, but was last occupied or supplied as a place of residence or lodging for individuals, or (g) has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals; ( habitation ) sale , in respect of property, includes any transfer of the ownership of the property and a transfer of the possession of the property under an agreement to transfer ownership of the property; ( vente ) sales tax harmonization agreement has the same meaning as in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act ; ( accord d’harmonisation de la taxe de vente ) school authority means an organization that operates an elementary or secondary school in which it provides instruction that meets the standards of educational instruction established by the government of the province in which the school is operated; ( administration scolaire ) secured creditor means (a) a particular person who has a security interest in the property of another person, or (b) a person who acts for or on behalf of the particular person with respect to the security interest and includes (i) a trustee appointed under a trust deed relating to a security interest, (ii) a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person, (iii) a sequestrator, or (iv) any other person performing a function similar to that of a person referred to in any of subparagraphs (i) to (iii); ( créancier garanti ) security interest means any interest in property that secures payment or performance of an obligation, and includes an interest created by or arising out of a debenture, mortgage, hypothec, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for; ( droit en garantie ) segregated fund of an insurer means a specified group of properties that is held in respect of insurance policies all or part of the reserves for which vary in amount depending on the fair market value of the properties; ( f