Excise Tax Act — E-15 220
Definitions 220 (1) The following definitions apply in this section. intangible capital of a specified person means any of the following that is consumed or used by the specified person in the process of creating, developing or bringing into existence intangible personal property: (a) all or part of a labour activity of the specified person; (b) all or part of property (other than intangible personal property described in paragraph (a) of the definition intangible resource ); or (c) all or part of a service. ( capital incorporel ) intangible resource of a specified person means (a) all or part of intangible personal property supplied to, or created, developed or brought into existence by, the specified person that is not support capital of the specified person; (b) intangible capital of the specified person; or (c) any combination of the items referred to in paragraphs (a) and (b). ( ressource incorporelle ) labour activity of a specified person means anything done by an employee of the specified person in the course of, or in relation to, the office or employment of the employee. ( activité de main-d’oeuvre ) support capital of a specified person means all or part of intangible personal property that is consumed or used by the specified person in the process of creating, developing or bringing into existence property (other than intangible personal property) or in supporting, assisting or furthering a labour activity of the specified person. ( capital d’appui ) support resource of a specified person means (a) all or part of property (other than intangible personal property) supplied to, or created, developed or brought into existence by, the specified person that is not intangible capital of the specified person; (b) all or part of a service supplied to the specified person that is not intangible capital of the specified person; (c) all or part of a labour activity of the specified person that is not intangible capital of the specified person; (d) support capital of the specified person; or (e) any combination of the items referred to in paragraphs (a) to (d). ( ressource d’appui ) Specified person and specified business (2) For the purposes of this section, (a) a person (other than a financial institution) is a specified person throughout a taxation year of the person if the person (i) carries on, at any time in the taxation year, a business through a permanent establishment of the person outside Canada, and (ii) carries on, at any time in the taxation year, a business through a permanent establishment of the person in Canada; and (b) a business of a person is a specified business of the person throughout a taxation year of the person if the business is carried on, at any time in the taxation year, in Canada through a permanent establishment of the person. Internal use (3) For the purposes of this section, internal use of a support resource, or of an intangible resource, of a specified person occurs during a taxation year of the specified person if (a) the specified person at any time in the taxation year uses outside Canada any part of the resource in relation to the carrying on of a specified business of the specified person; or (b) the specified person is permitted under the Income Tax Act , or would be so permitted if that Act applied to the specified person, to allocate for the taxation year, as an amount in respect of a specified business of the specified person, (i) any part of an outlay made, or expense incurred, by the specified person in respect of any part of the resource, or (ii) any part of an allowance, or allocation for a reserve, in respect of any part of such an outlay or expense. Dealings between permanent establishments (4) If internal use of a support resource of a specified person occurs during a taxation year of the specified person, the following rules apply: (a) for the purposes of this Division, the specified person is deemed (i) to have rendered, during the taxation year, a service of internally usi