GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
related convention supplies means property or services acquired, imported or brought into a participating province by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include (a) transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals, (b) entertainment, (c) except for the purposes of subsection 167.2(1) and section 252.4, property or services that are food or beverages or are supplied to the person under a contract for catering, or (d) property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or services exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient; ( fournitures liées à un congrès )
Excise Tax Act — E-15
release has the same meaning as in the Customs Act ; ( dédouanement )
Excise Tax Act — E-15
reporting period of a person means the reporting period of the person as determined under sections 211.18 and 245 to 251; ( période de déclaration )
Excise Tax Act — E-15 (a)
residential complex means (a) that part of a building in which one or more residential units are located, together with (i) that part of any common areas and other appurtenances to the building and the land immediately contiguous to the building that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, and (ii) that proportion of the land subjacent to the building that that part of the building is of the whole building, (b) that part of a building that is (i) the whole or part of a semi-detached house, rowhouse unit, residential condominium unit or other similar premises that is, or is intended to be, a separate parcel or other division of real property owned, or intended to be owned, apart from any other unit in the building, and (ii) a residential unit, together with that proportion of any common areas and other appurtenances to the building and the land subjacent or immediately contiguous to the building that is attributable to the unit and that is reasonably necessary for its use and enjoyment as a place of residence for individuals, (c) the whole of a building described in paragraph (a), or the whole of a premises described in subparagraph (b)(i), that is owned by or has been supplied by way of sale to an individual and that is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse or common-law partner of the individual, together with (i) in the case of a building described in paragraph (a), any appurtenances to the building, the land subjacent to the building and that part of the land immediately contiguous to the building, that are reasonably necessary for the use and enjoyment of the building, and (ii) in the case of a premises described in subparagraph (b)(i), that part of any common areas and other appurtenances to the building and the land subjacent or immediately contiguous to the building that is attributable to the unit and that is reasonably necessary for the use and enjoyment of the unit, (d) a mobile home, together with any appurtenances to the home and, where the home is affixed to land (other than a site in a residential trailer park) for the purpose of its use and enjoyment as a place of residence for individuals, the land subjacent or immediately contiguous to the home that is attributable to the home and is reasonably necessary for that purpose, and (e) a floating home, but does not include a building, or that part of a building, that is a hotel, a motel, an inn, a boarding house, a lodging house or other similar premises, or the land and appurtenances attributable to the building or part, where the building is not described in paragraph (c) and all or substantially all of the leases, licences or similar arrangements, under which residential units in the building or part are supplied, provide, or are expected to provide, for periods of continuous possession or use of less than sixty days; ( immeuble d’habitation )
Excise Tax Act — E-15
residential condominium unit means a residential complex that is, or is intended to be, a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan or description, or a similar plan or description registered under the laws of a province, and includes any interest in land pertaining to ownership of the unit; ( logement en copropriété )
Excise Tax Act — E-15 (a)
residential trailer park of a person means the land that is included in a trailer park of the person or, where the person has two or more trailer parks that 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 )
Excise Tax Act — E-15 (a)
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 )
Excise Tax Act — E-15
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 )
Excise Tax Act — E-15
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 )
Excise Tax Act — E-15
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 )
Excise Tax Act — E-15 (a)
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 )
Excise Tax Act — E-15
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 )
Excise Tax Act — E-15
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; ( fonds réservé )
Excise Tax Act — E-15
selected listed financial institution means, at any time, a listed financial institution who is at that time a selected listed financial institution under subsection 225.2(1); ( institution financière désignée particulière )
Excise Tax Act — E-15
self-contained domestic establishment has the meaning assigned by subsection 248(1) of the Income Tax Act ; ( établissement domestique autonome )
Excise Tax Act — E-15 (a)
service means anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person; ( service )
Excise Tax Act — E-15 (a)
short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of section 252.4, (a) includes any type of overnight shelter (other than shelter on a train, trailer, boat or structure that has means of, or is capable of being readily adapted for, self-propulsion) when supplied as part of a tour package (within the meaning assigned by subsection 163(3)) that also includes food and the services of a guide, and (b) does not include a complex or unit when it (i) is supplied to the recipient under a timeshare arrangement, or (ii) is included in that part of a tour package that is not the taxable portion of the tour package (within the meaning assigned to those expressions by subsection 163(3)); ( logement provisoire )
Excise Tax Act — E-15
single unit residential complex means a residential complex that does not contain more than one residential unit, but does not include a residential condominium unit; ( immeuble d’habitation à logement unique )
Excise Tax Act — E-15
small supplier , at any time, means a person who is at that time a small supplier under section 148 or 148.1; ( petit fournisseur )
Excise Tax Act — E-15 (a)
specified Crown agent means (a) a prescribed agent of Her Majesty in right of Canada, or (b) an agent of Her Majesty in right of a province (i) that pays tax because of an agreement under section 32 of the Federal-Provincial Fiscal Arrangements Act entered into by the government of the province, or (ii) that is prescribed; ( mandataire de la Couronne désigné )
Excise Tax Act — E-15 (a)
specified motor vehicle means (a) goods that are or would, if they were imported, be classified under any of tariff item 8701.20.00, subheading Nos. 8701.30 and 8701.90, heading No. 87.02, tariff item 8703.10.10, subheading Nos. 8703.21 to 8703.90 and 8704.21 to 8704.90, heading 87.05, tariff items 8711.20.00 to 8711.90.00 and 8713.90.00, 8716.10.21, 8716.10.29 and 8716.39.30 to 8716.40.00 and subheading No. 8716.80 of Schedule I to the Customs Tariff , other than racing cars classified under heading No. 87.03 of that Schedule and prescribed motor vehicles, and (b) prescribed motor vehicles; ( véhicule à moteur déterminé )
Excise Tax Act — E-15 (a)
specified tangible personal property means property that is, or is an interest in, (a) a print, an etching, a drawing, a painting, a sculpture or other similar work of art, (b) jewellery, (c) a rare folio, a rare manuscript or a rare book, (d) a stamp, (e) a coin, or (f) prescribed personal property; ( bien meuble corporel désigné )
Excise Tax Act — E-15
sponsor of a convention means the person who convenes the convention and supplies admissions to it; ( promoteur )
Excise Tax Act — E-15
straddle plant means a natural gas processing plant devoted primarily to the recovery of natural gas liquids or ethane from natural gas that is transported by pipeline to the plant by a common carrier of natural gas; ( installation de traitement complémentaire )
Excise Tax Act — E-15
substantial renovation of a residential complex means the renovation or alteration of the whole or that part of a building, as described in whichever of paragraphs (a) to (e) of the definition residential complex is applicable to the residential complex, in which one or more residential units are located to such an extent that all or substantially all of the building or part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph (b) of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex; ( rénovations majeures )
Excise Tax Act — E-15
Superintendent means the Superintendent of Financial Institutions appointed pursuant to the Office of the Superintendent of Financial Institutions Act ; ( surintendant )
Excise Tax Act — E-15
supplier , in respect of a supply, means the person making the supply; ( Version anglaise seulement )
Excise Tax Act — E-15
supply means, subject to sections 133 and 134, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; ( fourniture )
Excise Tax Act — E-15
tax means tax payable under this Part; ( taxe )
Excise Tax Act — E-15
taxable supply means a supply that is made in the course of a commercial activity; ( fourniture taxable )
Excise Tax Act — E-15 (a)
taxation year of a person means (a) where the person is a taxpayer, within the meaning of that term in the Income Tax Act (other than an unincorporated person exempt because of subsection 149(1) of that Act from tax under Part I of that Act on all or part of the person’s taxable income), the taxation year of the person for the purposes of that Act, (b) where the person is a partnership described in subparagraph 249.1(1)(b)(ii) of that Act, the fiscal period of the person’s business determined under subsection 249.1(1) of that Act, and (c) in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation other than a professional corporation (within the meaning assigned by subsection 248(1) of that Act); ( année d’imposition )
Excise Tax Act — E-15
Tax Court means the Tax Court of Canada; ( Version anglaise seulement )
Excise Tax Act — E-15
tax fraction [Repealed, 1997, c. 10, s. 150]
Excise Tax Act — E-15 (a)
taxi business means (a) a business carried on in Canada of transporting passengers by taxi or other similar vehicle for fares that are regulated under the laws of Canada or a province, or (b) a business carried on in Canada by a person of transporting passengers for fares by motor vehicle — being a vehicle that would be an automobile , as defined in subsection 248(1) of the Income Tax Act , if that definition were read without reference to “a motor vehicle acquired primarily for use as a taxi,” in its paragraph (c) and without reference to its paragraph (e) — within a particular municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, other than (i) the part of the business that does not involve the making of taxable supplies by the person, (ii) the part of the business that is the operation of a sightseeing service or the school transportation of elementary or secondary students, or (iii) a prescribed business or a prescribed activity of a business; ( entreprise de taxis )
Excise Tax Act — E-15 (a)
tax rate , for or in relation to a participating province, means (a) if there is a sales tax harmonization agreement with the government of the participating province relating to the new harmonized value-added tax system, the rate that is prescribed for the participating province, (b) if the participating province is an offshore area referred to in the definition participating province , the rate that is prescribed for the participating province, and (c) in the absence of a rate that is prescribed for the participating province, the rate set opposite the name of the participating province in Schedule VIII; ( taux de taxe )
Excise Tax Act — E-15 (a)
telecommunication service means (a) the service of emitting, transmitting or receiving signs, signals, writing, images or sounds or intelligence of any nature by wire, cable, radio, optical or other electromagnetic system, or by any similar technical system, or (b) making available for such emission, transmission or reception telecommunications facilities of a person who carries on the business of supplying services referred to in paragraph (a); ( service de télécommunication )
Excise Tax Act — E-15
telecommunications facility means any facility, apparatus or other thing (including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof) that is used or is capable of being used for telecommunications; ( installation de télécommunication )
Excise Tax Act — E-15
testamentary trust has the meaning assigned by subsection 248(1) of the Income Tax Act ; ( fiducie testamentaire )
Excise Tax Act — E-15 (a)
trailer park of a person means a piece of land that is owned by or leased to the person and that is exclusively composed of (a) one or more sites each of which is, or is intended to be, supplied by the person by way of lease, licence or similar arrangement to the owner, lessee or person in occupation or possession of a mobile home, or a travel trailer, motor home or similar vehicle or trailer, situated or to be situated on the site, and (b) other land that is reasonably necessary for (i) the use and enjoyment of the sites 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 (ii) the purpose of engaging in the business of supplying the sites by way of lease, licence or similar arrangement; ( parc à roulottes )
Excise Tax Act — E-15
university means a recognized degree-granting institution or an organization that operates a college affiliated with, or a research body of, such an institution; ( université )
Excise Tax Act — E-15
used tangible personal property means tangible personal property that has been used in Canada; ( bien meuble corporel d’occasion )
Excise Tax Act — E-15 (a)
virtual payment instrument means property that is a digital representation of value, that functions as a medium of exchange and that only exists at a digital address of a publicly distributed ledger, other than property that (a) confers a right, whether immediate or future and whether absolute or contingent, to be exchanged or redeemed for money or specific property or services or to be converted into money or specific property or services, (b) is primarily for use within, or as part of, a gaming platform, an affinity or rewards program or a similar platform or program, or (c) is prescribed property; ( effet de paiement virtuel )
Excise Tax Act — E-15
zero-rated supply means a supply included in Schedule VI. ( fourniture détaxée )
Excise Tax Act — E-15 124
Compound interest 124 (1) Interest computed at a prescribed rate and any penalty computed at a rate per year under any provision of this Part shall be compounded daily. Idem (2) Where, on any day, both penalty computed at a rate per year and interest are required to be compounded, they shall, on that day, be compounded together at a single rate equal to the total of the penalty rate and the interest rate as though both the penalty and interest were interest computed at that single rate. Application of interest (3) Where an amendment to this Part, or an amendment or an enactment that relates to this Part, (a) applies to a person who did something or to or for whom something was done, (b) applies to property or a service that was supplied or in respect of which something was done, (c) applies to an event or a transaction that occurred, (d) applies to a period all or part of which is, or (e) comes into force on a particular day that is, before the day the amendment or enactment is assented to or promulgated, for the purposes of applying the provisions of this Part that relate to or that provide for the payment, or the liability for payment, of interest in respect of any amount, the amount shall be determined and interest shall be computed thereon as though the amendment or enactment had been assented to or promulgated before the thing was done, the supply was made, the occurrence of the event or transaction, the beginning of the period or the particular day, as the case may be. Exception (4) Subsection (3) does not apply for the purposes of computing any penalties under this Part. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 11
Excise Tax Act — E-15 125
Negative amounts 125 Except as specifically otherwise provided, where an amount or a number is required under this Part to be determined or calculated by or in accordance with an algebraic formula, if the amount or number when so determined or calculated would, but for this section, be a negative amount or number, it shall be deemed to be nil. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12
Excise Tax Act — E-15 126
Arm’s length 126 (1) For the purposes of this Part, related persons shall be deemed not to deal with each other at arm’s length and it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length. Related persons (2) Persons are related to each other for the purposes of this Part if, by reason of subsections 251(2) to (6) of the Income Tax Act , they are related to each other for the purposes of that Act. Idem (3) For the purposes of this Part, a member of a partnership shall be deemed to be related to the partnership. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12