GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 142
General rule — in Canada 142 (1) For the purposes of this Part, subject to sections 143, 144 and 179, a supply shall be deemed to be made in Canada if (a) in the case of a supply by way of sale of tangible personal property, the property is, or is to be, delivered or made available in Canada to the recipient of the supply; (b) in the case of a supply of tangible personal property otherwise than by way of sale, possession or use of the property is given or made available in Canada to the recipient of the supply; (c) in the case of a supply of intangible personal property, (i) the property may be used in whole or in part in Canada, or (ii) the property relates to real property situated in Canada, to tangible personal property ordinarily situated in Canada or to a service to be performed in Canada; (d) in the case of a supply of real property or of a service in relation to real property, the real property is situated in Canada; (e) [Repealed, 1997, c. 10, s. 6] (f) the supply is a supply of a prescribed service; or (g) in the case of a supply of any other service, the service is, or is to be, performed in whole or in part in Canada. General rule — outside Canada (2) For the purposes of this Part, a supply shall be deemed to be made outside Canada if (a) in the case of a supply by way of sale of tangible personal property, the property is, or is to be, delivered or made available outside Canada to the recipient of the supply; (b) in the case of a supply of tangible personal property otherwise than by way of sale, possession or use of the property is given or made available outside Canada to the recipient of the supply; (c) in the case of a supply of intangible personal property, (i) the property may not be used in Canada, or (ii) the property relates to real property situated outside Canada, to tangible personal property ordinarily situated outside Canada or to a service to be performed wholly outside Canada; (d) in the case of a supply of real property or a service in relation to real property, the real property is situated outside Canada; (e) [Repealed, 1997, c. 10, s. 6] (f) the supply is a supply of a prescribed service; or (g) in the case of a supply of any other service, the service is, or is to be, performed wholly outside Canada. Mobile and floating homes (3) For the purposes of this section, (a) a floating home, and (b) a mobile home that is not affixed to land shall each be deemed to be tangible personal property and not real property. [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. 19; 1997, c. 10, s. 6
Excise Tax Act — E-15 142.1
Billing location 142.1 (1) For the purposes of this section, the billing location for a telecommunication service supplied to a recipient is in Canada if (a) where the consideration payable for the service is charged or applied to an account that the recipient has with a person who carries on the business of supplying telecommunication services and the account relates to a telecommunications facility that is used or is available for use by the recipient to obtain telecommunication services, that telecommunications facility is ordinarily located in Canada; and (b) in any other case, the telecommunications facility used to initiate the service is located in Canada. Place of supply of telecommunication service (2) Notwithstanding section 142 and subject to section 143, for the purposes of this Part, a supply of a telecommunication service is deemed to be made in Canada where (a) in the case of a telecommunication service of making telecommunications facilities available, the facilities or any part thereof are located in Canada; and (b) in any other case, (i) the telecommunication is emitted and received in Canada, or (ii) the telecommunication is emitted or received in Canada and the billing location for the service is in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 7
Excise Tax Act — E-15 143
Supply by non-resident 143 (1) For the purposes of this Part, a supply of personal property or a service made in Canada by a non-resident person shall be deemed to be made outside Canada, unless (a) the supply is made in the course of a business carried on in Canada; (b) at the time the supply is made, the person is registered under Subdivision D of Division V; (b.1) the supply is a qualifying tangible personal property supply (as defined in subsection 211.1(1)) and the person is required under section 211.22 to be registered under Subdivision D of Division V at the time the supply is made; or (c) the supply is the supply of an admission in respect of a place of amusement, a seminar, an activity or an event where the non-resident person did not acquire the admission from another person. (2) [Repealed, 1993, c. 27, s. 20] [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. 20 2021, c. 23, s. 102
Excise Tax Act — E-15 143.1
Supply by mail or courier 143.1 Notwithstanding subsections 142(2) and 143(1), for the purposes of this Part, a supply of prescribed tangible personal property made by a person who is registered under Subdivision D of Division V shall be deemed to be made in Canada if the property is sent, by mail or courier, to the recipient of the supply at an address in Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 21
Excise Tax Act — E-15 144
Supply before release 144 For the purposes of this Part, a supply of goods that have been imported in compliance with the Customs Act or any other Act of Parliament that prohibits, controls or regulates the importation of goods, but have not been released before the goods are delivered or made available in Canada to the recipient of the supply, shall be deemed to be made outside Canada. [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-15 144.01
Property in transit 144.01 For the purposes of this Part (other than sections 4, 15.3 and 15.4 of Part V of Schedule VI), if a continuous transmission commodity is transported by means of a wire, pipeline or other conduit (a) outside Canada in the course of, and solely for the purpose of, being delivered by that means from a place in Canada to another place in Canada, (b) in Canada in the course of, and solely for the purpose of, being delivered by that means from a place outside Canada to another place outside Canada, (c) from a place in Canada to a place outside Canada where it is stored or taken up as surplus for a period until further transported by that means to a place in Canada in the same measure and state except to the extent of any consumption or alteration necessary or incidental to its transportation, or (d) from a place outside Canada to a place in Canada where it is stored or taken up as surplus for a period until further transported by that means to a place outside Canada in the same measure and state except to the extent of any consumption or alteration necessary or incidental to its transportation, the commodity is deemed not to be exported or imported in the course of that transportation or further transportation. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 21
Excise Tax Act — E-15 144.1
Supply in a province 144.1 For the purposes of this Part, a supply is deemed to be made in a province if it is made in Canada and is, under the rules set out in Schedule IX, made in the province, but is deemed to be made outside the province in any other case and a supply made in Canada that is not made in any participating province is deemed to be made in a non-participating province. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 158
Excise Tax Act — E-15 145
145 [Repealed, 1997, c. 10, s. 8] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 8
Excise Tax Act — E-15 146
Supplies by governments and municipalities 146 For the purposes of this Part, the following supplies, when made for consideration by a government or municipality or a board, commission or other body established by a government or municipality, shall, for greater certainty, be deemed to be made in the course of a commercial activity, except where the supply is an exempt supply: (a) a supply of a service of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner; (b) a supply to a consumer of a right to hunt or fish; (c) a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to (i) a consumer, or (ii) a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals or peat to consumers; (d) a supply of a licence, permit, quota or similar right in respect of the importation of alcoholic beverages; and (e) a supply of a right to enter, to have access to or to use property of the government, municipality or other body. [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. 22
Excise Tax Act — E-15 147
147 [Repealed, 1994, c. 9, s. 5] [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. 5
Excise Tax Act — E-15 148.1
Meaning of gross revenue 148.1 (1) In this section, gross revenue of a person for a fiscal year of the person means the amount, if any, by which (a) the total of all amounts each of which is (i) a gift that is received or becomes receivable (depending on the method, in this paragraph referred to as the “accounting method”, followed by the person in determining the person’s revenue for the year) by the person during the fiscal year, (ii) a grant, subsidy, forgivable loan or other assistance (other than a refund or rebate of, or credit in respect of, taxes, duties or fees imposed by an Act of Parliament or the legislature of a province) in the form of money that is received or becomes receivable (depending on the accounting method) by the person during the fiscal year from a government, municipality or other public authority, (iii) revenue that is or would be, if the person were a taxpayer under the Income Tax Act , included for the purposes of that Act in determining the person’s income for the fiscal year from property, a business, an adventure or concern in the nature of trade or other source and that is not included in subparagraph (ii), (iv) an amount that is or would be, if the person were a taxpayer under the Income Tax Act , a capital gain for the fiscal year for the purposes of that Act from the disposition of property of the person, or (v) other revenue of any kind whatever (other than an amount that is or would be, if the person were a taxpayer under the Income Tax Act , included in determining the amount of a capital gain or loss of the person for the purposes of that Act) that is received or becomes receivable (depending on the accounting method) by the person during the fiscal year, and that is not included in determining the total under this paragraph for a preceding fiscal year of the person, exceeds (b) the total of all amounts each of which is or would be, if the person were a taxpayer under the Income Tax Act , a capital loss for the fiscal year for the purposes of that Act from the disposition of property of the person. Charity and public institution as small supplier (2) For the purposes of this Part, a person that is a charity or a public institution at any time in a particular fiscal year of the person is a small supplier throughout the particular fiscal year if (a) the particular fiscal year is the first fiscal year of the person; (b) the particular fiscal year is the second fiscal year of the person and the gross revenue of the person for the first fiscal year of the person was $250,000 or less; or (c) the particular fiscal year is not the first or second fiscal year of the person and the gross revenue of the person for either of the two fiscal years of the person immediately preceding the particular fiscal year was $250,000 or less. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1994, c. 9, s. 6; 1997, c. 10, s. 10
Excise Tax Act — E-15 149
ation (within the meaning of subsection 259(2)). Meaning of investment plan (5) In this section, investment plan means (a) a trust governed by (i) a registered pension plan, (i.1) a pooled registered pension plan, (ii) an employees profit sharing plan, (iii) a registered supplementary unemployment benefit plan, (iv) a registered retirement savings plan, (iv.1) a TFSA, (v) a deferred profit sharing plan, (vi) a registered education savings plan, (vi.1) a registered disability savings plan, (vii) a registered retirement income fund, (viii) an employee benefit plan, (ix) an employee trust, (x) a mutual fund trust, (xi) [Repealed, 2017, c. 33, s. 109] (xii) a unit trust, or (xiii) a retirement compensation arrangement, as each of those terms is defined for the purposes of the Income Tax Act or the Income Tax Regulations ; (b) an investment corporation, as that term is defined for the purposes of that Act; (c) a mortgage investment corporation, as that term is defined for the purposes of that Act; (d) a mutual fund corporation, as that term is defined for the purposes of that Act; (e) a non-resident owned investment corporation, as that term is defined for the purposes of that Act; (f) a corporation exempt from tax under that Act by reason of paragraph 149(1)(o.1) or (o.2) of that Act; (f.1) an investment limited partnership; and (g) a prescribed person or a person of a prescribed class. [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. 24; 1997, c. 10, s. 11; 2000, c. 30, s. 22; 2009, c. 32, s. 4; 2014, c. 39, s. 93; 2016, c. 7, s. 63; 2017, c. 33, s. 109; 2018, c. 27, s. 43 2024, c. 15, s. 131
Excise Tax Act — E-15 150
ting period of the member that includes the day specified in the revocation, and (B) the day on or before which the corporation is required to file a return under Division V for the reporting period of the corporation that includes the day specified in the revocation, or (ii) any day after the particular day that the Minister may allow. Subsequent elections (5) Where an election made under subsection (1) jointly by a member of a closely related group and a corporation ceases to be effective, the member and the corporation shall not thereafter make an election jointly under subsection (1) without the written concurrence of the Minister. Credit unions deemed to have elected (6) For the purposes of this Part, (a) every credit union shall be deemed to be at all times a member of a closely related group of which every other credit union is a member; (b) every credit union shall be deemed to have made an election under subsection (1) with every other credit union that is in effect at all times; and (c) every supply of tangible personal property by a credit union, other than a capital property of the credit union, to another credit union shall be deemed to be a supply of a financial service. (d) [Repealed, 1993, c. 27, s. 25] Mutual insurance group — deemed election (7) For the purposes of this Part, every member of a mutual insurance group shall be deemed (a) to be at all times a member of a closely related group of which every other member of the mutual insurance group is a member; and (b) to have made, with every other member of the group, an election under subsection (1) that is in effect at all times. [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. 25; 1997, c. 10, s. 12; 2007, c. 18, s. 5 2024, c. 15, s. 132
Excise Tax Act — E-15
exempt services means services prescribed by section 3 of the Financial Services (GST/HST) Regulations . ( services exonérés )
Excise Tax Act — E-15
unrelated party , in respect of a supply of services, means a person that is not a member of a closely related group of which the supplier is a member and that is acquiring the services for the purpose of making a supply of services in relation to the clearing or settlement of cheques and other payment items under the national payments system of the Canadian Payments Association. ( tiers non lié )
Excise Tax Act — E-15 151
Effect of election under subsection 150(1) 151 For the purposes of this Part, where a corporation that is a member of a closely related group has made an election under subsection 150(1), the corporation shall be deemed to be a financial institution throughout the period during which the election is in effect. [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-15 152
When consideration due 152 (1) For the purposes of this Part, the consideration, or a part thereof, for a taxable supply shall be deemed to become due on the earliest of (a) the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice, (b) the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part, and (c) the day the recipient is required to pay that consideration or part to the supplier pursuant to an agreement in writing. Consideration under leases, etc. (2) Notwithstanding subsection (1), where property is supplied by way of lease, licence or similar arrangement under an agreement in writing, the consideration, or any part thereof, for the supply shall, for the purposes of this Part, be deemed to become due on the day the recipient is required to pay the consideration or part to the supplier pursuant to the agreement. Payment (3) For the purposes of this Part, where consideration that is not money is given or required to be given, the consideration that is given or required to be given shall be deemed to be paid or required to be paid, as the case may be. [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-15 154
Meaning of provincial levy 154 (1) In this section, provincial levy means a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply, consumption or use of property or a service. Levies included in consideration (2) For the purposes of this Part, the consideration for a supply of property or a service includes (a) any tax, duty or fee imposed under an Act of Parliament that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the production, importation, consumption or use of the property or service, other than tax under this Part that is payable by the recipient; (b) any provincial levy that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the consumption or use of the property or service, other than a prescribed provincial levy that is payable by the recipient; and (c) any other amount that is collectible by the supplier under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy, except where the amount is payable by the recipient and the provincial levy is a prescribed provincial levy. Reference to “recipient” (3) If, under this Part, a person is deemed to be the recipient of a supply in respect of which another person would, but for that deeming, be the recipient, a reference in this section to the recipient of the supply shall be read as a reference to that other person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 14; 2000, c. 30, s. 24
Excise Tax Act — E-15 155
Non-arm’s length supplies 155 (1) For the purposes of this Part, where a supply of property or a service is made between persons not dealing with each other at arm’s length for no consideration or for consideration less than the fair market value of the property or service at the time the supply is made, and the recipient of the supply is not a registrant who is acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the recipient, (a) if no consideration is paid for the supply, the supply shall be deemed to be made for consideration, paid at that time, of a value equal to the fair market value of the property or service at that time; and (b) if consideration is paid for the supply, the value of the consideration shall be deemed to be equal to the fair market value of the property or service at that time. Exception (2) Subsection (1) does not apply to a supply of property or a service by a person where (a) an amount is deemed under section 173 to be the total consideration for the supply; or (b) in the absence of subsection (1), (i) the person, because of subsection 170(1), would not be entitled to claim an input tax credit in respect of the acquisition or importation of the property or service by the person, (ii) subsection 172(2) would apply to the supply, or (iii) the supply would be an exempt supply included in Part V.1 or VI of Schedule V. [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. 26; 1997, c. 10, s. 15; 2017, c. 33, s. 110(F)
Excise Tax Act — E-15 156
n or before which the particular specified member must file a return under Division V for the reporting period of the particular specified member that includes the effective day, and (B) the day on or before which the other specified member must file a return under Division V for the reporting period of the other specified member that includes the effective day, or (ii) any day after the particular day that the Minister may allow. Joint and several liability (5) A particular person and another person are jointly and severally, or solidarily, liable for all obligations under this Part that result upon, or as a consequence of, a failure to account for or pay as and when required under this Part an amount of net tax of the particular person or of the other person if that tax is attributable to a supply made at any time between the particular person and the other person and if (a) an election under subsection (2) made jointly by the particular person and the other person (i) is in effect at that time, or (ii) ceased to be in effect before that time but the particular person and the other person are conducting themselves as if the election were in effect at that time; or (b) the particular person and the other person purport to have jointly made an election under subsection (2) before that time and are conducting themselves as if an election under subsection (2) made jointly by the particular person and the other person were in effect at that time. [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. 27; 2000, c. 30, s. 25; 2007, c. 18, s. 6; 2014, c. 20, s. 40; 2016, c. 12, s. 91 2024, c. 15, s. 133
Excise Tax Act — E-15
Canadian partnership [Repealed, 2024, c. 15, s. 133]
Excise Tax Act — E-15
distribution has the meaning assigned by subsection 55(1) of the Income Tax Act . ( attribution )