GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15
defined benefits pension plan means the part of a pension plan that is in respect of benefits under the plan that are determined in accordance with a formula set forth in the plan and under which the employer contributions are not determined in accordance with a formula set forth in the plan. ( régime de pension à prestations déterminées )
Excise Tax Act — E-15
defined contribution pension plan means the part of a pension plan that is not a defined benefits pension plan. ( régime de pension à cotisations déterminées )
Excise Tax Act — E-15 (a)
employer resource of a person means (a) all or part of a labour activity of the person, other than the part of the labour activity consumed or used by the person in the process of creating, developing or bringing into existence property; (b) all or part of property or a service supplied to the person, other than the part of the property or service consumed or used by the person in the process of creating, developing or bringing into existence property; (c) all or part of property created, developed or brought into existence by the person; or (d) any combination of the items referred to in paragraphs (a) to (c). ( ressource d’employeur )
Excise Tax Act — E-15 (a)
excluded activity , in respect of a pension plan, means an activity undertaken exclusively (a) for compliance by a participating employer of the pension plan as an issuer, or prospective issuer, of securities with reporting requirements under a law of Canada or of a province in respect of the regulation of securities; (b) for evaluating the feasibility or financial impact on a participating employer of the pension plan of establishing, altering or winding-up the pension plan, other than an activity that relates to the preparation of an actuarial report in respect of the plan required under a law of Canada or of a province; (c) for evaluating the financial impact of the pension plan on the assets and liabilities of a participating employer of the pension plan; (d) for negotiating changes to the benefits under the pension plan with a union or similar organization of employees; (e) if the pension plan is a pooled registered pension plan, for compliance by a participating employer of the pension plan as a PRPP administrator of the pension plan with requirements under the Pooled Registered Pension Plans Act or a similar law of a province, provided the activity is undertaken exclusively for the purpose of making a taxable supply of a service to a pension entity of the pension plan that is to be made (i) for consideration that is not less than the fair market value of the service, and (ii) at a time when no election under subsection 157(2) made jointly by the participating employer and the pension entity is in effect; or (f) in relation to a part of the pension plan that is a defined contribution pension plan or that is a defined benefits pension plan, if no pension entity of the pension plan administers that part of the pension plan or holds assets in respect of that part of the pension plan; or (g) for prescribed purposes. ( activité exclue )
Excise Tax Act — E-15
labour activity of a person means anything done by an individual who is or agrees to become an employee of the person in the course of, or in relation to, the office or employment of that individual. ( activité de main-d’oeuvre )
Excise Tax Act — E-15 (a)
master pension group in respect of a particular person and another person means the group of one or more pension plans that consists of every pension plan that meets the following conditions: (a) the particular person is a participating employer of the pension plan; and (b) the other person is a master pension entity of the pension plan. ( groupe de pension principal )
Excise Tax Act — E-15
participating employer [Repealed, 2012, c. 31, s. 75]
Excise Tax Act — E-15 (a)
pension activity , in respect of a pension plan, means an activity (other than an excluded activity) that relates to (a) the establishment, management or administration of the pension plan or of a pension entity or master pension entity of the pension plan; or (b) the management or administration of assets in respect of the pension plan, including assets held by a pension entity or master pension entity of the pension plan. ( activité de pension )
Excise Tax Act — E-15
pension entity [Repealed, 2012, c. 31, s. 75]
Excise Tax Act — E-15
pension plan [Repealed, 2012, c. 31, s. 75]
Excise Tax Act — E-15 (a)
provincial factor in respect of a pension plan and a participating province, for a fiscal year of a person that is a participating employer of the pension plan, means the amount (expressed as a percentage) determined by the formula A × B where A is the tax rate for the participating province on the last day of the fiscal year; and B is (a) if the person made contributions to the pension plan during the fiscal year that may be deducted by the person under paragraph 20(1)(q) of the Income Tax Act in computing its income (in this paragraph referred to as “pension contributions”) and the number of active members of the pension plan who were employees of the person on the particular day that is the last day of the last calendar year ending on or before the last day of the fiscal year is greater than zero, the amount determined by the formula [(C/D) + (E/F)]/2 where C is the total of all pension contributions made to the pension plan by the person during the fiscal year in respect of employees of the person who were resident in the participating province on the particular day, D is the total of all pension contributions made to the pension plan by the person during the fiscal year in respect of employees of the person, E is the number of active members of the pension plan who were, on the particular day, employees of the person and resident in the participating province, and F is the number of active members of the pension plan who were, on the particular day, employees of the person; (b) if paragraph (a) does not apply and the number of active members of the pension plan who were employees of the person on the particular day that is the last day of the last calendar year ending on or before the last day of the fiscal year is greater than zero, the amount determined by the formula G/H where G is the number of active members of the pension plan who were, on the particular day, employees of the person and resident in the participating province, and H is the number of active members of the pension plan who were, on the particular day, employees of the person; or (c) in any other case, zero. ( facteur provincial )
Excise Tax Act — E-15
specified resource means property or a service that is acquired by a person for the purpose of making a supply of all or part of the property or service to a pension entity or a master pension entity of a pension plan of which the person is a participating employer. ( ressource déterminée )
Excise Tax Act — E-15 (a)
specified supply of a participating employer of a pension plan to the pension plan means (a) a taxable supply deemed to have been made under subsection (5) or (5.1) of all or part of property or a service that the participating employer acquired for the purpose of making a supply of all or part of the property or service to a pension entity or master pension entity of the pension plan; (b) a taxable supply deemed to have been made under subsection (6) or (6.1) of an employer resource of the participating employer that the participating employer consumed or used for the purpose of making a supply of property or a service to a pension entity or master pension entity of the pension plan; or (c) a taxable supply deemed to have been made under subsection (7) or (7.1) of an employer resource of the participating employer that the participating employer consumed or used in the course of pension activities in respect of the pension plan. ( fourniture déterminée )
Excise Tax Act — E-15 172.11
Pension entity — assessment of supplier 172.11 For the purposes of sections 225.2, 232.01, 232.02 and 261.01 and the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , tax in respect of a supply of property or a service that became payable by a pension entity of a pension plan on a particular day is deemed to have become payable by the pension entity on the day on which the pension entity pays that tax and not to have become payable on the particular day if (a) the supplier did not, before the end of the last claim period (as defined in subsection 259(1)) of the pension entity that ends within two years after the end of the claim period of the pension entity that includes the particular day, charge that tax; (b) the supplier discloses in writing to the pension entity that the Minister has assessed the supplier for that tax; (c) the pension entity pays that tax after the end of that last claim period; and (d) that tax is not included in determining (i) a rebate under subsection 261.01(2) that is claimed by the pension entity for that last claim period or an earlier claim period of the pension entity, or (ii) an amount that a qualifying employer (as defined in subsection 261.01(1)) of the pension plan deducts in determining its net tax for a reporting period as a result of a joint election made under any of subsections 261.01(5), (6) and (9) with the pension entity for that last claim period or an earlier claim period of the pension entity. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2023, c. 26, s. 116
Excise Tax Act — E-15 172.2
ars after the particular day, charge that tax; (b) the supplier discloses in writing to the master pension entity that the Minister has assessed the supplier for that tax; and (c) the master pension entity pays that tax on a day that is more than two years after the particular day. Designated pension entity election (4) A master pension entity of a pension plan having two or more pension entities may jointly elect with one of those pension entities, in prescribed form containing prescribed information, to have that pension entity be, while the election is in effect, the designated pension entity of the pension plan in respect of the master pension entity for the purposes of this section. Effective period of election (5) An election made under subsection (4) by a particular person that is a master pension entity of a pension plan and by another person that is a pension entity of the pension plan becomes effective on the day set out in the election and ceases to have effect on the earliest of (a) the day on which the particular person ceases to be a master pension entity of the pension plan, (b) the day on which the other person ceases to be a pension entity of the pension plan, (c) the day on which an election made under subsection (4) by the particular person and by a third person that is a pension entity of the pension plan becomes effective, and (d) the day specified in a revocation of the election made under subsection (6). Revocation (6) A master pension entity and a pension entity that have jointly made an election under subsection (4) may jointly revoke the election, in prescribed form containing prescribed information, effective on the day specified in the revocation. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2017, c. 33, s. 115 2023, c. 26, s. 117
Excise Tax Act — E-15 173
the case may be, and (ii) where an amount in respect of any tax referred to in subparagraph (i) was included in determining an input tax credit claimed by the registrant in a return under section 238 for a reporting period of the registrant ending before the particular reporting period, that amount shall be added in determining the net tax of the registrant for the particular reporting period; and (d) there shall not be included, in determining an input tax credit claimed by the registrant in the return under section 238 for the particular or any subsequent reporting period, tax calculated on an amount of consideration, or a value determined under section 215 or subsection 220.05(1), 220.06(1) or 220.07(1), that can reasonably be attributed to (i) any property that is acquired, imported or brought into a participating province for consumption or use in operating the vehicle or aircraft in respect of which the election is made and that is, or is to be used, or consumed after that day, or (ii) that portion of any service relating to the operation of that vehicle or aircraft that is, or is to be, rendered after that day; and (e) where an amount in respect of any tax referred to in paragraph (d) was included in determining an input tax credit claimed by the registrant in a return under section 238 for a reporting period ending before the particular reporting period, that amount shall be added in determining the net tax of the registrant for the particular reporting period. Form of election (4) An election made under subsection (2) shall be made in prescribed form containing prescribed information. [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. 40; 1994, c. 21, s. 126; 1997, c. 10, ss. 22, 165; 2006, c. 4, s. 4; 2007, c. 35, s. 185; 2009, c. 32, s. 6
Excise Tax Act — E-15 174
Travel and other allowances 174 For the purposes of this Part, where (a) a person pays an allowance (i) to an employee of the person, (ii) where the person is a partnership, to a member of the partnership, or (iii) where the person is a charity or a public institution, to a volunteer who gives services to the charity or institution for (iv) supplies all or substantially all of which are taxable supplies (other than zero-rated supplies) of property or services acquired in Canada by the employee, member or volunteer in relation to activities engaged in by the person, or (v) the use in Canada, in relation to activities engaged in by the person, of a motor vehicle, (b) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Income Tax Act , or would have been so deductible if the person were a taxpayer under that Act and the activity were a business, and (c) in the case of an allowance to which subparagraph 6(1)(b)(v), (vi), (vii) or (vii.1) of that Act would apply (i) if the allowance were a reasonable allowance for the purposes of that subparagraph, and (ii) where the person is a partnership and the allowance is paid to a member of the partnership, if the member were an employee of the partnership, or, where the person is a charity or a public institution and the allowance is paid to a volunteer, if the volunteer were an employee of the charity or institution, the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for those purposes and it is reasonable for the person to have considered, at that time, that the allowance would be a reasonable allowance for those purposes, the following rules apply: (d) the person is deemed to have received a supply of the property or service, (e) any consumption or use of the property or service by the employee, member or volunteer is deemed to be consumption or use by the person and not by the employee, member or volunteer, and (f) the person is deemed to have paid, at the time the allowance is paid, tax in respect of the supply equal to the amount determined by the formula A × (B/C) where A is the amount of the allowance, B is (i) in prescribed circumstances relating to a participating province, the percentage determined in prescribed manner, and (ii) in any other case, the rate set out in subsection 165(1), and C is the total of 100% and the percentage determined for B. [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. 40; 1994, c. 9, s. 9; 1997, c. 10, ss. 23, 166; 2006, c. 4, s. 5; 2009, c. 32, s. 7
Excise Tax Act — E-15 175
Employee, partner or volunteer reimbursement 175 (1) Where an employee of an employer, a member of a partnership or a volunteer who gives services to a charity or public institution acquires or imports property or a service or brings it into a participating province for consumption or use in relation to activities of the employer, partnership, charity or public institution (each of which is referred to in this subsection as the “person”), the employee, member or volunteer paid the tax payable in respect of that acquisition, importation or bringing in and the person pays an amount to the employee, member or volunteer as a reimbursement in respect of the property or service, for the purposes of this Part, (a) the person is deemed to have received a supply of the property or service; (b) any consumption or use of the property or service by the employee, member or volunteer in relation to activities of the person is deemed to be consumption or use by the person and not by the employee, member or volunteer; and (c) the person is deemed to have paid, at the time the reimbursement is paid, tax in respect of the supply equal to the amount determined by the formula A × B where A is the tax paid by the employee, member or volunteer in respect of the acquisition, importation or bringing into a particular province of the property or service by the employee, member or volunteer, and B is the lesser of (i) the percentage of the cost to the employee, member or volunteer of the property or service that is reimbursed, and (ii) the extent (expressed as a percentage) to which the property or service was acquired, imported or brought into the province, as the case may be, by the employee, member or volunteer for consumption or use in relation to activities of the person. Exception (2) Subsection (1) does not apply to a reimbursement in respect of property or a service acquired, imported or brought into a participating province by a member of a partnership where paragraph 272.1(2)(b) applies to the acquisition, importation or bringing in, as the case may be, and the reimbursement is paid to the member after the member files with the Minister a return of the member under section 238 in which an input tax credit in respect of the property or service is claimed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1994, c. 9, s. 9; 1997, c. 10, ss. 24, 167
Excise Tax Act — E-15 175.1
Warrantee reimbursement 175.1 Where (a) the beneficiary of a warranty (other than an insurance policy) in respect of the quality, fitness or performance of tangible property acquires or imports property or a service or brings it into a participating province and tax is payable by the beneficiary in respect of the acquisition, importation or bringing in, and (b) a registrant pays to the beneficiary, under the terms of the warranty, an amount as a reimbursement in respect of the property or service and therewith provides written indication that a portion of the amount is on account of tax, the following rules apply: (c) the registrant may claim an input tax credit, for the reporting period of the registrant in which the reimbursement is paid, equal to the amount (referred to in this section as the “tax reimbursed”) determined by the formula A × B/C where A is the tax payable by the beneficiary, B is the amount of the reimbursement, and C is the cost to the beneficiary of the property or service, and (d) where the beneficiary is a registrant who was entitled to claim an input tax credit, or a rebate under Division VI, in respect of the property or service, the beneficiary is deemed, for the purposes of this Part, to have made a taxable supply and to have collected, at the time the reimbursement is paid, tax in respect of the supply equal to the amount determined by the formula A × B/C where A is the tax reimbursed, B is the total of the input tax credits and rebates under Division VI that the beneficiary was entitled to claim in respect of the property or service, and C is the tax payable by the beneficiary in respect of the supply to, or importation by, the beneficiary of the property or service. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, ss. 24, 168
Excise Tax Act — E-15 176
Acquisition of used returnable containers 176 (1) Subject to this Division, if (a) a registrant is the recipient of a supply made in Canada by way of sale of used tangible personal property (other than a returnable container as defined in subsection 226(1)) that is a usual covering or container of a class of coverings or containers in which property (other than property the supply of which is a zero-rated supply) is delivered, (b) tax is not payable by the registrant in respect of the supply, (c) the property is acquired for the purpose of consumption, use or supply in the course of commercial activities of the registrant, and (d) the registrant pays consideration for the supply that is not less than the total of (i) the consideration that the registrant charges for supplies by the registrant of used coverings or containers of that class, and (ii) all tax calculated on that consideration, for the purposes of this Part, the registrant is deemed (except where section 167 applies to the supply) to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the amount determined by the formula (A/B) × C where A is (a) if the supply is made in a participating province, the total of the rate set out in subsection 165(1) and the tax rate for that province, and (b) in any other case, the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the amount paid as consideration for the supply. Consideration exceeding fair market value (2) For the purposes of subsection (1), where a person makes a supply of used tangible personal property to a registrant with whom the person is not dealing at arm’s length for consideration that exceeds the fair market value of the property at the time ownership of the property is transferred to the registrant, the value of the consideration for the supply shall be deemed to be equal to the fair market value of the property at that time. (3) to (7) [Repealed, 1997, c. 10, s. 25] [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. 41; 1997, c. 10, ss. 25, 169; 2006, c. 4, s. 6; 2007, c. 18, s. 10
Excise Tax Act — E-15 177
d not to have made a supply to the other person of a service in relation to the supply to the recipient. [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. 42; 1997, c. 10, s. 26; 2007, c. 18, s. 11
Excise Tax Act — E-15 177.1
Meaning of collective society 177.1 (1) In this section, collective society means a collective society, as defined in section 2 of the Copyright Act , that is a registrant. Copyright Act expressions (2) In this section, the expressions collecting body , eligible author , eligible maker and eligible performer have the same meanings as in section 79 of the Copyright Act . Supply by collecting body or collective society (3) If a collecting body or a collective society makes a taxable supply to a person that is an eligible author, eligible maker, eligible performer or a collective society and the supply includes a service of collecting or distributing the levy payable under section 82 of the Copyright Act , the value of the consideration for the supply is, for the purpose of determining tax payable in respect of the supply, deemed to be equal to the amount determined by the formula: A – B where A is the value of that consideration as otherwise determined for the purposes of this Part; and B is the part of the value of the consideration referred to in the description of A that is exclusively attributable to the service. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2013, c. 34, s. 415