Underused Housing Tax Act — U-0.5 2
Definitions 2 The following definitions apply in this Act. assessment means an assessment under this Act and includes a reassessment. ( cotisation ) bank means a bank as defined in section 2 of the Bank Act or an authorized foreign bank , as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. ( banque ) business number means any number (other than a Social Insurance Number) used by the Minister to identify a person for the purposes of this Act. ( numéro d’entreprise ) citizen has the same meaning as in subsection 2(1) of the Citizenship Act . ( citoyen ) Commissioner means, except in sections 21 , 22 and 83 , the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act . ( commissaire ) common-law partner of an individual at any time means another individual who is the common-law partner of the individual at that time for the purposes of the Income Tax Act . ( conjoint de fait ) confirmed delivery service means certified or registered mail or any other delivery service that provides a record that a notice or document has been sent or delivered. ( service de messagerie ) credit union means a credit union as defined in subsection 137(6) of the Income Tax Act or a corporation described in paragraph (a) of the definition deposit insurance corporation in subsection 137.1(5) of that Act. ( caisse de crédit ) disaster means an earthquake, fire, flood, landslide, spill or leakage of oil, gas or another poisonous or dangerous substance or any other natural disaster or dangerous event. ( sinistre ) dwelling unit means a residential unit that contains private kitchen facilities, a private bath and a private living area. ( local d’habitation ) excluded owner of a residential property for a calendar year means a person (other than a prescribed person) that, on December 31 of the calendar year, is an owner of the residential property (a) in the person’s capacity as a trustee of a trust that is (i) a specified Canadian trust, (ii) a mutual fund trust as defined in subsection 248(1) of the Income Tax Act , (iii) a real estate investment trust as defined in subsection 122.1(1) of the Income Tax Act , or (iv) a SIFT trust as defined in subsection 122.1(1) of the Income Tax Act ; (b) in the person’s capacity as a partner of a partnership that is a specified Canadian partnership; (c) in a capacity other than as a trustee of a trust or partner of a partnership if the person is (i) an individual who is a citizen or permanent resident, (ii) a specified Canadian corporation, (iii) a corporation incorporated or continued under the laws of Canada or a province whose shares are listed on a stock exchange in Canada for which a designation under section 262 of the Income Tax Act is in effect, (iv) a registered charity as defined in subsection 248(1) of the Income Tax Act , (v) a cooperative housing corporation , a hospital authority , a municipality , a public college , a school authority , or a university , as those terms are defined in subsection 123(1) of the Excise Tax Act , or a para-municipal organization as defined in section 1 of Part VI of Schedule V to that Act, (vi) an Indigenous governing body as defined in section 2 of the Department of Indigenous Services Act , (vii) His Majesty in right of Canada or a province or an agent of His Majesty in right of Canada or a province, (viii) a corporation incorporated or continued under the laws of Canada or a province, all or substantially all of the shares of which are owned or controlled by (A) a trust referred to in any of subparagraphs (a)(ii) to (iv), (B) a corporation referred to in subparagraph (iii), or (C) any combination of corporations or trusts referred to in clauses (A) and (B); or (d) if the person is (i) an individual who is a citizen or permanent resident and an owner of the residential property as a personal representative in respect of a deceased individual, or (ii) a prescribed person