GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
network commission of a sales representative of a person means an amount that is payable by the person to the sales representative under an agreement between the person and the sales representative (a) as consideration for a supply of a service, made by the sales representative, of arranging for the sale of a select product or a sales aid of the person; or (b) solely as a consequence of a supply of a service, made by any sales representative of the person described in paragraph (a) of the definition sales representative , of arranging for the sale of a select product or a sales aid of the person. ( commission de réseau )
Excise Tax Act — E-15
network seller means a person notified by the Minister of an approval under subsection (5). ( vendeur de réseau )
Excise Tax Act — E-15 (a)
sales aid of a particular person that is a network seller or a sales representative of a network seller means property (other than a select product of any person) that (a) is a customized business form or a sample, demonstration kit, promotional or instructional item, catalogue or similar personal property acquired, manufactured or produced by the particular person for sale to assist in the promotion, sale or distribution of select products of the network seller; and (b) is neither sold nor held for sale by the particular person to a sales representative of the network seller that is acquiring the property for use as capital property. ( matériel de promotion )
Excise Tax Act — E-15 (a)
sales representative of a particular person means (a) a person (other than a person that is an employee of the particular person or that acts, in the course of its commercial activities, as agent in making supplies of select products of the particular person on behalf of the particular person) that (i) has a contractual right under an agreement with the particular person to arrange for the sale of select products of the particular person, and (ii) does not arrange for the sale of select products of the particular person primarily at a fixed place of business of the person other than a private residence; or (b) a person (other than a person that is an employee of the particular person or that acts, in the course of its commercial activities, as agent in making supplies of select products of the particular person on behalf of the particular person) that has a contractual right under an agreement with the particular person to be paid an amount by the particular person solely as a consequence of a supply of a service, made by a person described in paragraph (a), of arranging for the sale of a select product or a sales aid of the particular person. ( représentant commercial )
Excise Tax Act — E-15 (a)
select product of a person means tangible personal property that (a) is acquired, manufactured or produced by the person for supply by the person for consideration, otherwise than as used property, in the ordinary course of business of the person; and (b) is ordinarily acquired by consumers by way of sale. ( produit déterminé )
Excise Tax Act — E-15
applicable provincial tax means any amount that can reasonably be attributed to a tax, duty or fee imposed under an Act of the legislature of a province and prescribed for the purposes of section 154; ( taxe provinciale applicable )
Excise Tax Act — E-15
direct seller means a person who sells exclusive products of the person to independent sales contractors of the person; ( démarcheur )
Excise Tax Act — E-15
distributor of a direct seller means a person who is an independent sales contractor of the direct seller and who, in the course of the contractor’s business, sells some or all of the exclusive products of the direct seller acquired by the contractor to other independent sales contractors of the direct seller; ( distributeur )
Excise Tax Act — E-15
exclusive product of a direct seller means personal property that is acquired, manufactured or produced by the direct seller for sale, in the ordinary course of a business of the direct seller, to an independent sales contractor of the direct seller, with the expectation that the property would be ultimately sold, otherwise than as used property, by an independent sales contractor of the direct seller, in the ordinary course of a business of the contractor, for consideration to a person other than another independent sales contractor of the direct seller; ( produit exclusif )
Excise Tax Act — E-15 (a)
independent sales contractor of a direct seller means a person (other than an agent or employee of the direct seller or of a distributor of the direct seller) who (a) has a contractual right to purchase exclusive products of the direct seller from the direct seller or from a distributor of the direct seller, (b) purchases exclusive products of the direct seller for the purpose of resale to other independent sales contractors of the direct seller or to purchasers, and (c) does not solicit, negotiate or enter into contracts for the sale of exclusive products of the direct seller to purchasers primarily at a fixed place of business of the person other than a private residence; ( entrepreneur indépendant )
Excise Tax Act — E-15
purchaser of an exclusive product of a direct seller means a person who is the recipient of a supply of the product and who is not acquiring the product for the purpose of supplying it for consideration; ( acheteur )
Excise Tax Act — E-15 (a)
sales aid of a person who is a direct seller or an independent sales contractor of a direct seller means (a) property (other than an exclusive product of the direct seller) (i) that is a customized business form or a sample, demonstration kit, promotional or instructional item, catalogue or other personal property acquired, manufactured or produced by the person for sale to assist in the promotion, sale or distribution of exclusive products of the direct seller, and (ii) that is neither sold nor held for sale by the person to an independent sales contractor of the direct seller who is acquiring the property for use as capital property, and (b) the service of shipping or handling, or processing an order for, either property included in paragraph (a) or an exclusive product of the direct seller; ( matériel de promotion )
Excise Tax Act — E-15
suggested retail price at any time of an exclusive product of a direct seller means the lowest price published by the direct seller applicable to supplies of the product made at that time to purchasers, but does not include any amount on account of tax. ( prix de vente au détail suggéré )
Excise Tax Act — E-15 178.3
ent or credit is given or for a subsequent reporting period, deduct the amount paid or credited in a return under Division V filed by the direct seller within four years after the day on or before which the return for the particular reporting period is required to be filed. Recovery of bad debt (8) If all or part of a bad debt in respect of which a direct seller has made a deduction under subsection (7) is recovered, the direct seller shall, in determining the net tax for the direct seller’s reporting period in which the bad debt or that part is recovered, add the amount determined by the formula A × B/C where A is the amount recovered; B is the tax payable in respect of the supply to which the bad debt relates; and C is the total of the consideration and tax, and any applicable provincial tax, payable in respect of that supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 43; 1997, c. 10, ss. 28, 170; 2000, c. 30, s. 30; 2009, c. 32, s. 8; 2017, c. 33, s. 117(F)
Excise Tax Act — E-15 178.4
istributor may, in determining the net tax for the particular reporting period of the distributor in which the payment or credit is given or for a subsequent reporting period, deduct the amount paid or credited in a return under Division V filed by the distributor within four years after the day on or before which the return for the particular reporting period is required to be filed. Recovery of bad debt (8) If all or part of a bad debt in respect of which a distributor of a direct seller has made a deduction under subsection (7) is recovered, the distributor shall, in determining the net tax for the distributor’s reporting period in which the bad debt or that part is recovered, add the amount determined by the formula A × B/C where A is the amount recovered; B is the tax payable in respect of the supply to which the bad debt relates; and C is the total of the consideration and tax, and any applicable provincial tax, payable in respect of that supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 43; 1997, c. 10, ss. 29, 171; 2000, c. 30, s. 31; 2009, c. 32, s. 9; 2017, c. 33, s. 118(F)
Excise Tax Act — E-15 178.5
 supply, to have collected, at that time, tax in respect of the supply calculated on that consideration. Exception (10) Subsection (9) does not apply to property or a service appropriated by a registrant where the registrant was not entitled to claim an input tax credit in respect of the property or service because of section 170. Ceasing to be registrant (11) Where, at any time after March 1993 when an approval granted under subsection 178.2(3) in respect of a direct seller is in effect, an independent sales contractor of the direct seller ceases to be a registrant, paragraph 171(3)(a) does not apply to sales aids of the contractor that were supplied to the contractor by the direct seller or another independent sales contractor of the direct seller at any time when the approval was in effect. Non-arm’s length supply (12) Section 155 does not apply to a supply described in subparagraph 178.3(4)(b)(ii) or (iii) or 178.4(4)(b)(ii) or (iii) or subsection (7). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 43; 1997, c. 10, s. 172; 2017, c. 33, s. 119(F)
Excise Tax Act — E-15 178.6
pect of the supply exceeds the tax that was collectible under that Division in respect of the supply, or if the amount of tax collectible under that Division in respect of the supply is reduced because of a reduction in the consideration for the supply, and the original supplier issues to, or receives from, the person a credit note or a debit note in respect of the supply, the person shall be deemed to have received or issued the note on behalf of the ultimate recipient. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 43; 2017, c. 33, s. 120(E)
Excise Tax Act — E-15
original supplier of tangible personal property or a service means a person who makes a taxable supply of the property or service to another person who, in turn, supplies the property or service by way of a pass-through supply; ( fournisseur initial )
Excise Tax Act — E-15
pass-through supply means a taxable supply of tangible personal property or a service made by a person for consideration that is equal to the consideration paid or payable by the person to the supplier who supplied the property or service to the person; ( fourniture intermédiaire )
Excise Tax Act — E-15
ultimate recipient means a recipient of a pass-through supply. ( dernier acquéreur )
Excise Tax Act — E-15 178.7
Meaning of specified service 178.7 (1) For the purposes of this section, specified service means any service, other than a service (a) that is (i) the care, employment or training for employment of individuals with disabilities, (ii) an employment placement service rendered to such individuals, or (iii) the provision of instruction to assist such individuals in securing employment; and (b) the recipient of which is a public sector body or a board, commission or other body established by a government or a municipality. Charity supplying specified service (2) A charity may apply to the Minister, in prescribed form containing prescribed information, to be designated for the purposes of paragraph 1(d.1) of Part V.1 of Schedule V if (a) one of the main purposes of the charity is the provision of employment, training for employment or employment placement services for individuals with disabilities or the provision of instructional services to assist such individuals in securing employment; and (b) the charity supplies, on a regular basis, specified services that are performed, in whole or in part, by individuals with disabilities. Designation by the Minister (3) On application by a charity under subsection (2), the Minister may, by notice in writing, designate the charity for the purposes of paragraph 1(d.1) of Part V.1 of Schedule V, effective on the first day of a reporting period specified in the notice, if (a) the Minister is satisfied that the conditions described in paragraphs (2)(a) and (b) are met; and (b) a revocation under subsection (4) pursuant to a request made by the charity has not become effective in the 365-day period ending immediately before that day. Revocation of designation (4) The Minister may, by notice in writing, revoke a designation of a charity, effective on the first day of a reporting period specified in the notice, if (a) the Minister is satisfied that the conditions described in paragraphs (2)(a) and (b) are no longer met; or (b) the charity makes a request in writing to the Minister that the designation be revoked and the designation had not become effective in the 365-day period ending immediately before that day. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 32; 2007, c. 18, s. 12(F)
Excise Tax Act — E-15 178.8
cess as if it were an excess amount of the rebate under that Division paid to the constructive importer (A) if the constructive importer is a registrant, on the day on or before which the constructive importer’s return for the reporting period that includes the particular day is required to be filed, and (B) in any other case, on the last day of the calendar month immediately following the calendar month that includes the particular day. Application (8) Subject to subsection (9), subsections (2) to (7) apply for the purposes of this Part other than (a) Division III except subsections 215.1(2) and (3) and 216(6) and (7); (b) sections 220.07, 236.3 and 273.1; (c) Schedule VII; and (d) the Non-Taxable Imported Goods (GST/HST) Regulations and the Value of Imported Goods (GST/HST) Regulations . Application (9) Subsections (2) to (7) do not apply in respect of goods imported in circumstances in which subsection 169(2) applies or in which section 180 or subparagraph 211.23(1)(c)(i) deems a person to have paid tax in respect of a supply of property equal to the tax under Division III in respect of the importation of goods. Limitation period where retroactive agreement (10) If a registrant and a constructive importer enter into an agreement under subsection (3) in respect of a previous importation of goods, the Minister has, despite section 298, until the day that is four years after the day on which the agreement under subsection (3) is entered into to make any assessment, reassessment or additional assessment for the purpose of taking into account an amount payable or remittable by the registrant or the constructive importer as a result of the application of subsection (4). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2007, c. 18, s. 13; 2014, c. 20, s. 41 2021, c. 23, s. 104
Excise Tax Act — E-15 179
les apply: (f) the lessee is deemed to have caused, at the particular time, physical possession of the property to be transferred to the particular person at the place where the particular person has physical possession of the property immediately after the particular time, (g) if the particular person is a registrant and has physical possession of the property immediately after the particular time as the recipient of a supply referred to in subparagraph (2)(c)(i), the particular person is deemed to have acquired, at the particular time and at the place referred to in paragraph (f), physical possession of the property as the recipient of that supply, and (h) if the particular person is a registrant and has physical possession of the property immediately after the particular time for the purpose of making a supply referred to in any of subparagraphs (2)(c)(ii) to (iv), the particular person is deemed to have acquired, at the particular time and at the place referred to in paragraph (f), physical possession of the property for that purpose. Use of railway rolling stock (13) For the purpose of clause (4)(b)(ii)(C), if the only use of railway rolling stock after physical possession of it is transferred as described in that clause and before it is next exported is for the purpose of transporting tangible personal property or passengers in the course of that exportation and that exportation occurs within 60 days after the day on which the transfer takes place, that use of the rolling stock is deemed to take place entirely outside Canada. [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. 44; 1997, c. 10, ss. 30, 173; 2001, c. 15, s. 4; 2014, c. 20, s. 42; 2017, c. 33, s. 121 2021, c. 23, s. 105
Excise Tax Act — E-15 180
Receipt of property from non-resident 180 For the purposes of determining an input tax credit of, or the amount of a rebate payable under section 259 or 260 to, a particular person, where a non-resident person who is not registered under Subdivision D of Division V (a) either (i) makes a supply of tangible personal property to the particular person and delivers the property, or makes it available, in Canada to the particular person before the property is used in Canada by or on behalf of the non-resident person, or (ii) if the particular person is a registrant, causes physical possession of tangible personal property (other than property of a person that is resident in Canada) to be transferred in Canada to the particular person in circumstances in which the particular person is acquiring physical possession of the property for the purpose of making a taxable supply in Canada of a commercial service in respect of the property to the non-resident person, (b) has paid tax under Division III in respect of the importation of the property or has paid tax in respect of a supply of the property deemed under subsection 179(1) to have been made by a registrant, and (c) provides to the particular person evidence, satisfactory to the Minister, that the tax has been paid, the particular person shall be deemed (d) to have paid, at the time the non-resident person paid that tax, tax in respect of a supply of the property to the particular person equal to that tax, and (e) in a case described in subparagraph (a)(ii), to have acquired the property for use exclusively in commercial activities of the particular person. [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. 45; 2017, c. 33, s. 122
Excise Tax Act — E-15 180.01
Restriction on recovery 180.01 If, under paragraph 180(d), a particular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply: (a) subsection 232(3) does not apply in respect of the tax paid by the non-resident person; and (b) no portion of the tax paid by the non-resident person shall be rebated, refunded or remitted to the non-resident person, or shall otherwise be recovered by the non-resident person, under this or any other Act of Parliament. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2014, c. 20, s. 43
Excise Tax Act — E-15 180.1
Definitions 180.1 (1) The definitions in this subsection apply in this section. international flight means any flight (other than a flight originating and terminating in Canada) of an aircraft that is operated by a person in the course of a business of supplying passenger transportation services. ( vol international ) international voyage means any voyage (other than a voyage originating and terminating in Canada) of a vessel that is operated by a person in the course of a business of supplying passenger transportation services. ( voyage international ) Delivery while on international travel (2) For the purposes of this Part, where a supply of tangible personal property or a service (other than a passenger transportation service) is made to an individual on board an aircraft on an international flight or a vessel on an international voyage and physical possession of the property is transferred to the individual, or the service is wholly performed, on board the aircraft or vessel, the supply is deemed to have been made outside Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 31
Excise Tax Act — E-15
international flight means any flight (other than a flight originating and terminating in Canada) of an aircraft that is operated by a person in the course of a business of supplying passenger transportation services. ( vol international )
Excise Tax Act — E-15
international voyage means any voyage (other than a voyage originating and terminating in Canada) of a vessel that is operated by a person in the course of a business of supplying passenger transportation services. ( voyage international )
Excise Tax Act — E-15 181
s otherwise determined for the purposes of this Part exceeds the discount or exchange value of the coupon. Redemption of coupon (5) For the purposes of this Part, if, in full or partial consideration for a taxable supply of property or a service, a supplier that is a registrant accepts a coupon that may be exchanged for the property or service or that entitles the recipient of the supply to a reduction of, or a discount on, the price of the property or service and a particular person at any time pays, exclusively in the course of commercial activities of the particular person, an amount to the supplier for the redemption of the coupon, the following rules apply: (a) the amount shall be deemed not to be consideration for a supply; (b) the payment and receipt of the amount shall be deemed not to be a financial service; and (c) if the supply is not a zero-rated supply and the coupon entitled the recipient to a reduction of the price of the property or service equal to a fixed dollar amount specified in the coupon (in this paragraph referred to as the “coupon value”), the particular person, if a registrant (other than a registrant who is a prescribed registrant for the purposes of subsection 188(5)) at that time, may claim an input tax credit for the reporting period of the particular person that includes that time equal to the tax fraction of the coupon value, unless all or part of that coupon value is an amount of an adjustment, refund or credit to which subsection 232(3) applies. Redemption – commercial activities (6) For the purposes of subsection (5), a payment is made by a person exclusively in the course of commercial activities of the person only if (a) the person is not a financial institution and all or substantially all of the activities in the course of which the payment is made are commercial activities; or (b) the person is a financial institution and all of the activities in the course of which the payment is made are commercial activities. [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. 46; 1994, c. 9, s. 10; 1997, c. 10, s. 174; 2000, c. 30, s. 33; 2006, c. 4, s. 7 2026, c. 3, s. 159
Excise Tax Act — E-15
coupon includes a voucher, receipt, ticket or other device but does not include a gift certificate or a barter unit (within the meaning of section 181.3). ( bon )