Excise Tax Act — E-15 211.1
Definitions 211.1 (1) The following definitions apply in this Subdivision. accommodation platform means a digital platform through which a person facilitates the making of supplies of short-term accommodation situated in Canada by another person that is not registered under Subdivision D of Division V. ( plateforme de logements ) accommodation platform operator , in respect of a supply of short-term accommodation made through an accommodation platform, means a person (other than the supplier or an excluded operator in respect of the supply) that (a) controls or sets the essential elements of the transaction between the supplier and the recipient; (b) if paragraph (a) does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier; or (c) is a prescribed person. ( exploitant de plateforme de logements ) Canadian accommodation related supply means a taxable supply of a service (a) that is made to a person in connection with a supply of short-term accommodation situated in Canada made to the person; and (b) the consideration for which represents a booking fee, administration fee or other similar charge. ( fourniture liée à un logement au Canada ) digital platform includes a website, an electronic portal, gateway, store or distribution platform or any other similar electronic interface but does not include (a) an electronic interface that solely processes payments; or (b) a prescribed platform or interface. ( plateforme numérique ) distribution platform operator , in respect of a supply of property or a service made through a specified distribution platform, means a person (other than the supplier or an excluded operator in respect of the supply) that (a) controls or sets the essential elements of the transaction between the supplier and the recipient; (b) if paragraph (a) does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier; or (c) is a prescribed person. ( exploitant de plateforme de distribution ) electronic filing means using electronic media in a manner specified by the Minister. ( transmission électronique ) excluded operator means a person that, in respect of a supply of property or a service, (a) meets all of the following conditions: (i) the person does not set, directly or indirectly, any of the terms and conditions under which the supply is made, (ii) the person is not involved, directly or indirectly, in authorizing the charge to the recipient of the supply in respect of the payment of the consideration for the supply, and (iii) the person is not involved, directly or indirectly, in the ordering or delivery of the property or in the ordering or rendering of the service; (b) solely provides for the listing or advertising of the property or service or for the redirecting or transferring to a digital platform on which the property or service is offered; (c) is solely a payment processor; or (d) is a prescribed person. ( exploitant exclu ) false statement includes a statement that is misleading because of an omission from the statement. ( faux énoncé ) qualifying tangible personal property supply means a supply made by way of sale of tangible personal property that is, under the agreement for the supply, to be delivered or made available to the recipient in Canada, other than (a) an exempt or zero-rated supply; (b) a supply of tangible personal property sent by mail or courier to the recipient at an address in Canada from an address outside Canada by the supplier or by another person acting on behalf of the supplier, if the supplier maintains evidence satisfactory to the Minister that the property was so sent; (c) a supply that is deemed under subsection 180.1(2) to have been made o