GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 25
25 A supply of real property made by a public service body (other than a financial institution, a municipality or a government), but not including a supply of (a) a residential complex or an interest therein made by way of sale; (b) real property where the supply is deemed under Part IX of the Act to have been made (other than a supply that is deemed only under section 136.1 of the Act to have been made); (c) real property made by way of sale to an individual or a personal trust, other than a supply of real property on which is situated a structure that was used by the body as an office or in the course of commercial activities or of making exempt supplies; (d) real property where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) primarily in commercial activities of the body; (e) short-term accommodation made by a non-profit organization, municipality, university, public college or school authority; (f) real property (other than short-term accommodation) made by way of (i) lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month, (ii) a licence, where the supply is made in the course of a business carried on by the body; (g) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply; (h) a parking space made by way of lease, licence or similar arrangement in the course of a business carried on by the body; (i) real property the last supply of which to the body was deemed to have been made under subsection 183(1) of the Act; or (j) designated municipal property, if the body is a person designated to be a municipality for the purposes of section 259 of the Act.
Excise Tax Act — E-15 (a)
(a) a residential complex or an interest therein made by way of sale;
Excise Tax Act — E-15 (b)
(b) real property where the supply is deemed under Part IX of the Act to have been made (other than a supply that is deemed only under section 136.1 of the Act to have been made);
Excise Tax Act — E-15 (c)
(c) real property made by way of sale to an individual or a personal trust, other than a supply of real property on which is situated a structure that was used by the body as an office or in the course of commercial activities or of making exempt supplies;
Excise Tax Act — E-15 (d)
(d) real property where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) primarily in commercial activities of the body;
Excise Tax Act — E-15 (e)
(e) short-term accommodation made by a non-profit organization, municipality, university, public college or school authority;
Excise Tax Act — E-15 (f)
(f) real property (other than short-term accommodation) made by way of (i) lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month, (ii) a licence,
Excise Tax Act — E-15 (i)
(i) lease, where the period throughout which continuous possession or use of the property is provided under the lease is less than one month,
Excise Tax Act — E-15
where the supply is made in the course of a business carried on by the body;
Excise Tax Act — E-15 (g)
(g) real property in respect of which an election under section 211 of the Act is in effect at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply;
Excise Tax Act — E-15 (h)
(h) a parking space made by way of lease, licence or similar arrangement in the course of a business carried on by the body;
Excise Tax Act — E-15 (i)
(i) real property the last supply of which to the body was deemed to have been made under subsection 183(1) of the Act; or
Excise Tax Act — E-15 (j)
(j) designated municipal property, if the body is a person designated to be a municipality for the purposes of section 259 of the Act.
Excise Tax Act — E-15 25.1
25.1 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a public sector body if (a) at the time the supply is made, either (i) all of the parking spaces in the specified parking area in relation to the supply are reserved for use by individuals who are accessing a public hospital, or (ii) it is reasonable to expect that the specified parking area in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital; (b) it is not the case that (i) all or substantially all of the parking spaces in the specified parking area in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity, (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and (c) no election made by the public sector body under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.
Excise Tax Act — E-15 (a)
(a) at the time the supply is made, either (i) all of the parking spaces in the specified parking area in relation to the supply are reserved for use by individuals who are accessing a public hospital, or (ii) it is reasonable to expect that the specified parking area in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
Excise Tax Act — E-15 (i)
(i) all of the parking spaces in the specified parking area in relation to the supply are reserved for use by individuals who are accessing a public hospital, or
Excise Tax Act — E-15 (ii)
(ii) it is reasonable to expect that the specified parking area in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
Excise Tax Act — E-15 (b)
(b) it is not the case that (i) all or substantially all of the parking spaces in the specified parking area in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity, (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
Excise Tax Act — E-15 (i)
(i) all or substantially all of the parking spaces in the specified parking area in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,
Excise Tax Act — E-15 (iii)
(iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
Excise Tax Act — E-15 (c)
(c) no election made by the public sector body under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.
Excise Tax Act — E-15 26
26 A supply made by a particular non-profit organization established primarily for the benefit of organized labour where the supply is made to (a) a trade union, association or body referred to in paragraphs 189(a) to (c) of the Act that is a member of or affiliated with the organization, or (b) another non-profit organization established primarily for the benefit of organized labour, or a supply made by a person referred to in paragraph (a) or (b) to any such organization.
Excise Tax Act — E-15 (a)
(a) a trade union, association or body referred to in paragraphs 189(a) to (c) of the Act that is a member of or affiliated with the organization, or
Excise Tax Act — E-15 (b)
(b) another non-profit organization established primarily for the benefit of organized labour,
Excise Tax Act — E-15
or a supply made by a person referred to in paragraph (a) or (b) to any such organization.
Excise Tax Act — E-15 27
27 A supply of a poppy or wreath made by (a) the Minister of Veterans Affairs in the course of operating a sheltered employment workshop; or (b) the Dominion Command, or any provincial command or branch of the Royal Canadian Legion.
Excise Tax Act — E-15 (a)
(a) the Minister of Veterans Affairs in the course of operating a sheltered employment workshop; or
Excise Tax Act — E-15 (b)
(b) the Dominion Command, or any provincial command or branch of the Royal Canadian Legion.
Excise Tax Act — E-15 28
28 A supply between (a) a municipal body and any of its para-municipal organizations, (b) a para-municipal organization of a municipal body and any other para-municipal organization of the municipal body, (c) a regional municipality and any of its local municipalities or any para-municipal organization of any of those local municipalities, (d) a para-municipal organization of a regional municipality and any local municipality of the regional municipality or any para-municipal organization of the local municipality, or (e) a regional municipality or any of its para-municipal organizations and any other organization (other than a government) the designated activities of which include the provision of water or municipal services within an area over which the regional municipality has jurisdiction, but not including (f) a supply of electricity, gas, steam or telecommunication services made by a municipal body or a para-municipal organization, or a branch or division thereof, that acts as a public utility, or (g) any supply made or received by (i) a provincially established designated body, (ii) a para-municipal organization designated under section 259 of the Act or section 22 or 23, or (iii) another organization referred to in paragraph (e), otherwise than in the course of the designated activities of the body or organization, as the case may be.
Excise Tax Act — E-15 (a)
(a) a municipal body and any of its para-municipal organizations,
Excise Tax Act — E-15 (b)
(b) a para-municipal organization of a municipal body and any other para-municipal organization of the municipal body,
Excise Tax Act — E-15 (c)
(c) a regional municipality and any of its local municipalities or any para-municipal organization of any of those local municipalities,
Excise Tax Act — E-15 (d)
(d) a para-municipal organization of a regional municipality and any local municipality of the regional municipality or any para-municipal organization of the local municipality, or
Excise Tax Act — E-15 (e)
(e) a regional municipality or any of its para-municipal organizations and any other organization (other than a government) the designated activities of which include the provision of water or municipal services within an area over which the regional municipality has jurisdiction,
Excise Tax Act — E-15 (f)
(f) a supply of electricity, gas, steam or telecommunication services made by a municipal body or a para-municipal organization, or a branch or division thereof, that acts as a public utility, or
Excise Tax Act — E-15 (g)
(g) any supply made or received by (i) a provincially established designated body, (ii) a para-municipal organization designated under section 259 of the Act or section 22 or 23, or (iii) another organization referred to in paragraph (e), otherwise than in the course of the designated activities of the body or organization, as the case may be.
Excise Tax Act — E-15 (i)
(i) a provincially established designated body,
Excise Tax Act — E-15 (ii)
(ii) a para-municipal organization designated under section 259 of the Act or section 22 or 23, or
Excise Tax Act — E-15 (iii)
(iii) another organization referred to in paragraph (e), otherwise than in the course of the designated activities of the body or organization, as the case may be.
Excise Tax Act — E-15
otherwise than in the course of the designated activities of the body or organization, as the case may be.
Excise Tax Act — E-15 1
1 A supply of a financial service that is not included in Part IX of Schedule VI.
Excise Tax Act — E-15 2
2 A supply deemed under subsection 150(1) of the Act to be a supply of a financial service.
Excise Tax Act — E-15 1
1 A supply, other than a zero-rated supply, of a service of ferrying by watercraft passengers or property where the principal purpose of the ferrying is to transport motor vehicles and passengers between parts of a road or highway system that are separated by a stretch of water.
Excise Tax Act — E-15 2
2 A supply of a right to use a road or bridge where a toll is charged for the right.
Excise Tax Act — E-15 1
1 In this Part, authorized individual means an individual, other than a medical practitioner, who is authorized under the laws of a province to make an order directing that a stated amount of a drug or mixture of drugs specified in the order be dispensed for the individual named in the order; medical practitioner means a person who is entitled under the laws of a province to practise the profession of medicine or dentistry; pharmacist means a person who is entitled under the laws of a province to practise the profession of pharmacy; practitioner [Repealed, 1997, c. 10, s. 118] prescription means a written or verbal order, given to a pharmacist by a medical practitioner or authorized individual, directing that a stated amount of any drug or mixture of drugs specified in the order be dispensed for the individual named in the order.
Excise Tax Act — E-15
authorized individual means an individual, other than a medical practitioner, who is authorized under the laws of a province to make an order directing that a stated amount of a drug or mixture of drugs specified in the order be dispensed for the individual named in the order;
Excise Tax Act — E-15
pharmacist means a person who is entitled under the laws of a province to practise the profession of pharmacy;
Excise Tax Act — E-15
practitioner [Repealed, 1997, c. 10, s. 118]
Excise Tax Act — E-15
prescription means a written or verbal order, given to a pharmacist by a medical practitioner or authorized individual, directing that a stated amount of any drug or mixture of drugs specified in the order be dispensed for the individual named in the order.
Excise Tax Act — E-15 2
2 A supply of any of the following drugs or substances: (a) a drug included in Schedule C or D to the Food and Drugs Act , (b) a drug that is set out on the list established under subsection 29.1(1) of the Food and Drugs Act or that belongs to a class of drugs set out on that list, other than a drug or mixture of drugs that may, under that Act or the Food and Drug Regulations , be sold to a consumer without a prescription, (c) a drug or other substance included in the schedule to Part G of the Food and Drug Regulations , (d) a drug that contains a substance included in the schedule to the Narcotic Control Regulations , other than a drug or mixture of drugs that may, pursuant to the Controlled Drugs and Substances Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the Minister of Health in respect of the sale, (d.1) a drug included in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations , (e) any of the following drugs, namely, (i) Digoxin, (ii) Digitoxin, (iii) Prenylamine, (iv) Deslanoside, (v) Erythrityl tetranitrate, (vi) Isosorbide dinitrate, (vi.1) Isosorbide-5-mononitrate, (vii) Nitroglycerine, (viii) Quinidine and its salts, (ix) Medical oxygen, (x) Epinephrine and its salts, and (xi) Naloxone and its salts, (f) a drug the supply of which is authorized under the Food and Drug Regulations for use in an emergency treatment, and (g) plasma expander, but not including a supply of a drug or substance when it is labelled or supplied for agricultural or veterinary use only.
Excise Tax Act — E-15 (a)
(a) a drug included in Schedule C or D to the Food and Drugs Act ,
Excise Tax Act — E-15 (b)
(b) a drug that is set out on the list established under subsection 29.1(1) of the Food and Drugs Act or that belongs to a class of drugs set out on that list, other than a drug or mixture of drugs that may, under that Act or the Food and Drug Regulations , be sold to a consumer without a prescription,
Excise Tax Act — E-15 (c)
(c) a drug or other substance included in the schedule to Part G of the Food and Drug Regulations ,
Excise Tax Act — E-15 (d)
(d) a drug that contains a substance included in the schedule to the Narcotic Control Regulations , other than a drug or mixture of drugs that may, pursuant to the Controlled Drugs and Substances Act or regulations made under that Act, be sold to a consumer with neither a prescription nor an exemption by the Minister of Health in respect of the sale,
Excise Tax Act — E-15 (d.1)
(d.1) a drug included in Schedule 1 to the Benzodiazepines and Other Targeted Substances Regulations ,
Excise Tax Act — E-15 (e)
(e) any of the following drugs, namely, (i) Digoxin, (ii) Digitoxin, (iii) Prenylamine, (iv) Deslanoside, (v) Erythrityl tetranitrate, (vi) Isosorbide dinitrate, (vi.1) Isosorbide-5-mononitrate, (vii) Nitroglycerine, (viii) Quinidine and its salts, (ix) Medical oxygen, (x) Epinephrine and its salts, and (xi) Naloxone and its salts,
Excise Tax Act — E-15 (f)
(f) a drug the supply of which is authorized under the Food and Drug Regulations for use in an emergency treatment, and
Excise Tax Act — E-15
but not including a supply of a drug or substance when it is labelled or supplied for agricultural or veterinary use only.
Excise Tax Act — E-15 3
3 A supply of a drug when the drug is for human use and is dispensed (a) by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or (b) on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription.
Excise Tax Act — E-15 (a)
(a) by a medical practitioner to an individual for the personal consumption or use of the individual or an individual related thereto; or
Excise Tax Act — E-15 (b)
(b) on the prescription of a medical practitioner or authorized individual for the personal consumption or use of the individual named in the prescription.
Excise Tax Act — E-15 4
4 A supply of a service of dispensing a drug where the supply of the drug is included in this Part.
Excise Tax Act — E-15 6
6 A supply of an ovum , as defined in section 3 of the Assisted Human Reproduction Act .
Excise Tax Act — E-15 1
1 In this Part, cosmetic means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes a toilet soap, skin cream or lotion, mouth wash, oral rinse, toothpaste, tooth powder, denture cream or adhesive, antiseptic, bleach, depilatory, perfume, scent and any similar toilet article, preparation or cosmetic; medical practitioner [Repealed, 2012, c. 19, s. 32] practitioner [Repealed, 1997, c. 10, s. 121] specified professional means (a) in respect of a supply included in any of sections 23, 24.1 and 35, (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy, occupational therapy, chiropody or podiatry, or (ii) a registered nurse, and (b) in respect of any other supply, (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or (ii) a registered nurse.
Excise Tax Act — E-15
cosmetic means a property, whether or not possessing therapeutic or prophylactic properties, commonly or commercially known as a toilet article, preparation or cosmetic that is intended for use or application for toilet purposes or for use in connection with the care of the human body, or any part thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes a toilet soap, skin cream or lotion, mouth wash, oral rinse, toothpaste, tooth powder, denture cream or adhesive, antiseptic, bleach, depilatory, perfume, scent and any similar toilet article, preparation or cosmetic;
Excise Tax Act — E-15
medical practitioner [Repealed, 2012, c. 19, s. 32]
Excise Tax Act — E-15
practitioner [Repealed, 1997, c. 10, s. 121]
Excise Tax Act — E-15 (a)
specified professional means (a) in respect of a supply included in any of sections 23, 24.1 and 35, (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy, occupational therapy, chiropody or podiatry, or (ii) a registered nurse, and (b) in respect of any other supply, (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or (ii) a registered nurse.
Excise Tax Act — E-15 (a)
(a) in respect of a supply included in any of sections 23, 24.1 and 35, (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy, occupational therapy, chiropody or podiatry, or (ii) a registered nurse, and
Excise Tax Act — E-15 (i)
(i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy, occupational therapy, chiropody or podiatry, or
Excise Tax Act — E-15 (b)
(b) in respect of any other supply, (i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or (ii) a registered nurse.
Excise Tax Act — E-15 (i)
(i) a person that is entitled under the laws of a province to practise the profession of medicine, physiotherapy or occupational therapy, or
Excise Tax Act — E-15 1.1
1.1 For the purposes of this Part, other than section 33, a supply of property that is not designed for human use or for assisting an individual with a disability or impairment is deemed not to be included in this Part.
Excise Tax Act — E-15 1.2
1.2 For the purposes of this Part, a cosmetic service supply (as defined in section 1 of Part II of Schedule V) and a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes are deemed not to be included in this Part.
Excise Tax Act — E-15 2
2 A supply of a communication device, other than a device described in section 7, that is specially designed for use by an individual with a hearing, speech or vision impairment.
Excise Tax Act — E-15 3
3 A supply of a heart-monitoring device if the device is supplied on the written order of a specified professional for use by a consumer with heart disease who is named in the order.