GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 4
4 A supply by way of sale of a single unit residential complex (in this section referred to as the “complex”) or a residential condominium unit (in this section referred to as the “unit”) or an interest in the complex or unit made by a builder of the complex or unit where (a) in the case of a unit situated in a residential complex (in this section referred to as the “premises”) that was converted by the builder from use as a multiple unit residential complex to use as a condominium complex, the builder received an exempt supply of the premises by way of sale or was deemed under subsection 191(3) of the Act to have received a taxable supply of the premises by way of sale, and that supply was the last supply of the premises made by way of sale to the builder, or (b) in any case, the builder received an exempt supply of the complex or unit by way of sale or was deemed under subsection 191(1) or (2) of the Act to have received a taxable supply of the complex or unit by way of sale, and that supply was the last supply of the complex or unit made by way of sale to the builder, unless (c) after the complex, unit or premises were last acquired by the builder, the builder carried on, or engaged another person to carry on for the builder, the substantial renovation of the complex, unit or premises, or (d) the builder claimed an input tax credit in respect of the last acquisition by the builder of the complex, unit or premises or in respect of an improvement to the complex, unit or premises acquired, imported or brought into a participating province by the builder after the complex, unit or premises was last acquired by the builder.
Excise Tax Act — E-15 (a)
(a) in the case of a unit situated in a residential complex (in this section referred to as the “premises”) that was converted by the builder from use as a multiple unit residential complex to use as a condominium complex, the builder received an exempt supply of the premises by way of sale or was deemed under subsection 191(3) of the Act to have received a taxable supply of the premises by way of sale, and that supply was the last supply of the premises made by way of sale to the builder, or
Excise Tax Act — E-15 (b)
(b) in any case, the builder received an exempt supply of the complex or unit by way of sale or was deemed under subsection 191(1) or (2) of the Act to have received a taxable supply of the complex or unit by way of sale, and that supply was the last supply of the complex or unit made by way of sale to the builder,
Excise Tax Act — E-15 (c)
(c) after the complex, unit or premises were last acquired by the builder, the builder carried on, or engaged another person to carry on for the builder, the substantial renovation of the complex, unit or premises, or
Excise Tax Act — E-15 (d)
(d) the builder claimed an input tax credit in respect of the last acquisition by the builder of the complex, unit or premises or in respect of an improvement to the complex, unit or premises acquired, imported or brought into a participating province by the builder after the complex, unit or premises was last acquired by the builder.
Excise Tax Act — E-15 5
5 A supply by way of sale of a multiple unit residential complex or an interest therein made by a person who is a builder of the complex or an addition thereto where (a) in the case of a person who is a builder of the complex, the person received an exempt supply of the complex by way of sale, or was deemed under subsection 191(3) of the Act to have received a taxable supply of the complex by way of sale, and that supply was the last supply of the complex made by way of sale to the person, and (b) in the case of a person who is a builder of an addition to the complex, the person received an exempt supply of the addition by way of sale, or was deemed under subsection 191(4) of the Act to have received a taxable supply of the addition by way of sale, and that supply was the last supply of the addition made by way of sale to the person, unless (c) after the complex was last supplied to the person, the person carried on, or engaged another person to carry on for the person, the substantial renovation of the complex, or (d) the person claimed an input tax credit in respect of the last acquisition by the person of the complex or an addition thereto or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person, other than an input tax credit in respect of the construction of an addition to the complex.
Excise Tax Act — E-15 (a)
(a) in the case of a person who is a builder of the complex, the person received an exempt supply of the complex by way of sale, or was deemed under subsection 191(3) of the Act to have received a taxable supply of the complex by way of sale, and that supply was the last supply of the complex made by way of sale to the person, and
Excise Tax Act — E-15 (b)
(b) in the case of a person who is a builder of an addition to the complex, the person received an exempt supply of the addition by way of sale, or was deemed under subsection 191(4) of the Act to have received a taxable supply of the addition by way of sale, and that supply was the last supply of the addition made by way of sale to the person,
Excise Tax Act — E-15 (c)
(c) after the complex was last supplied to the person, the person carried on, or engaged another person to carry on for the person, the substantial renovation of the complex, or
Excise Tax Act — E-15 (d)
(d) the person claimed an input tax credit in respect of the last acquisition by the person of the complex or an addition thereto or in respect of an improvement to the complex acquired, imported or brought into a participating province by the person after the complex was last acquired by the person, other than an input tax credit in respect of the construction of an addition to the complex.
Excise Tax Act — E-15 5.1
5.1 A supply by way of sale of a building, or that part of a building, in which one or more residential units are located, or an interest in such a building or part, where (a) both immediately before and immediately after the earlier of the time ownership of the building, part or interest is transferred to the recipient of the supply (in this section referred to as the “purchaser”) and the time possession thereof is transferred to the purchaser under the agreement for the supply, the building or part forms part of a residential complex; and (b) immediately after the earlier of the time ownership of the building, part or interest is transferred to the purchaser and the time possession thereof is transferred to the purchaser under the agreement for the supply, the purchaser is a recipient described in subparagraph 7(a)(i) of an exempt supply, described by paragraph 7(a), of the land included in the complex.
Excise Tax Act — E-15 (a)
(a) both immediately before and immediately after the earlier of the time ownership of the building, part or interest is transferred to the recipient of the supply (in this section referred to as the “purchaser”) and the time possession thereof is transferred to the purchaser under the agreement for the supply, the building or part forms part of a residential complex; and
Excise Tax Act — E-15 (b)
(b) immediately after the earlier of the time ownership of the building, part or interest is transferred to the purchaser and the time possession thereof is transferred to the purchaser under the agreement for the supply, the purchaser is a recipient described in subparagraph 7(a)(i) of an exempt supply, described by paragraph 7(a), of the land included in the complex.
Excise Tax Act — E-15 5.2
5.2 A supply by way of sale of land that forms part of a residential complex or an interest in such land where (a) immediately before the earlier of the time ownership thereof is transferred to the recipient of the supply and the time possession thereof is transferred to the recipient of the supply under the agreement for the supply, the land is subject to a lease, licence or similar arrangement by which a supply that is an exempt supply described by paragraph 7(a) was made; and (b) if a supply by way of sale were made of the residential complex immediately before that earlier time, the supply would be an exempt supply described in any of sections 2 to 5.
Excise Tax Act — E-15 (a)
(a) immediately before the earlier of the time ownership thereof is transferred to the recipient of the supply and the time possession thereof is transferred to the recipient of the supply under the agreement for the supply, the land is subject to a lease, licence or similar arrangement by which a supply that is an exempt supply described by paragraph 7(a) was made; and
Excise Tax Act — E-15 (b)
(b) if a supply by way of sale were made of the residential complex immediately before that earlier time, the supply would be an exempt supply described in any of sections 2 to 5.
Excise Tax Act — E-15 5.3
5.3 A supply of a residential trailer park or an interest therein made by a person where (a) the person received an exempt supply, described by this section, of the park or was deemed under subsection 190(4), 200(2), 206(4) or 207(1) of the Act to have received a taxable supply of the land included in the park as a consequence of using the land for purposes of the park, and that supply was the last supply of the park made by way of sale to the person, and (b) if the person increased the area of land included in the park, the person received an exempt supply, described by this section, of the area of land by which the park was increased (in this section referred to as the “additional area”) or was deemed under subsection 190(5), 200(2), 206(4) or 207(1) of the Act to have made a taxable supply of the additional area as a consequence of using the additional area for purposes of the park, and that supply was the last supply of the additional area made by way of sale to the person, unless the person claimed an input tax credit in respect of the last acquisition by the person of the park or an additional area thereof or in respect of an improvement to the park acquired, imported or brought into a participating province by the person after the park was last acquired by the person, other than an input tax credit in respect of an improvement to an additional area that was acquired, imported or brought into a participating province by the person before the additional area was last acquired by the person.
Excise Tax Act — E-15 (a)
(a) the person received an exempt supply, described by this section, of the park or was deemed under subsection 190(4), 200(2), 206(4) or 207(1) of the Act to have received a taxable supply of the land included in the park as a consequence of using the land for purposes of the park, and that supply was the last supply of the park made by way of sale to the person, and
Excise Tax Act — E-15 (b)
(b) if the person increased the area of land included in the park, the person received an exempt supply, described by this section, of the area of land by which the park was increased (in this section referred to as the “additional area”) or was deemed under subsection 190(5), 200(2), 206(4) or 207(1) of the Act to have made a taxable supply of the additional area as a consequence of using the additional area for purposes of the park, and that supply was the last supply of the additional area made by way of sale to the person,
Excise Tax Act — E-15
unless the person claimed an input tax credit in respect of the last acquisition by the person of the park or an additional area thereof or in respect of an improvement to the park acquired, imported or brought into a participating province by the person after the park was last acquired by the person, other than an input tax credit in respect of an improvement to an additional area that was acquired, imported or brought into a participating province by the person before the additional area was last acquired by the person.
Excise Tax Act — E-15 6
6 A supply (a) of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the period throughout which continuous occupancy of the complex or unit is given to the same individual under the arrangement is at least one month; or (b) of a residential unit by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupancy.
Excise Tax Act — E-15 (a)
(a) of a residential complex or a residential unit in a residential complex by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the period throughout which continuous occupancy of the complex or unit is given to the same individual under the arrangement is at least one month; or
Excise Tax Act — E-15 (b)
(b) of a residential unit by way of lease, licence or similar arrangement for the purpose of its occupancy as a place of residence or lodging by an individual, where the consideration for the supply does not exceed $20 for each day of occupancy.
Excise Tax Act — E-15 6.1
6.1 A supply of property that is (a) land, or (b) a building, or that part of a building, that consists solely of residential units made by way of lease, licence or similar arrangement to a recipient (in this section referred to as a “lessee”) for a lease interval (within the meaning assigned by subsection 136.1(1) of the Act) throughout which the lessee or any sublessee makes, or holds the property for the purpose of making, one or more supplies of the property, parts of the property or leases, licences or similar arrangements in respect of the property or parts of it and all or substantially all of those supplies (c) are exempt supplies included in section 6 or 7, or (d) are supplies that are made, or are reasonably expected to be made, to other lessees or sublessees described in this section.
Excise Tax Act — E-15 (b)
(b) a building, or that part of a building, that consists solely of residential units
Excise Tax Act — E-15
made by way of lease, licence or similar arrangement to a recipient (in this section referred to as a “lessee”) for a lease interval (within the meaning assigned by subsection 136.1(1) of the Act) throughout which the lessee or any sublessee makes, or holds the property for the purpose of making, one or more supplies of the property, parts of the property or leases, licences or similar arrangements in respect of the property or parts of it and all or substantially all of those supplies
Excise Tax Act — E-15 (c)
(c) are exempt supplies included in section 6 or 7, or
Excise Tax Act — E-15 (d)
(d) are supplies that are made, or are reasonably expected to be made, to other lessees or sublessees described in this section.
Excise Tax Act — E-15 6.11
6.11 A supply made by way of lease, licence or similar arrangement of property that is a residential complex or that is land, a building or that part of a building, that forms or is reasonably expected to form part of a residential complex if the supply is made to a recipient (in this section referred to as the “lessee”) for a lease interval (within the meaning assigned by subsection 136.1(1) of the Act) throughout which all or substantially all of the property is (a) supplied, or is held for the purpose of being supplied, in one or more supplies, by the lessee or any sublessee for the purpose of the occupancy of the property or parts of the property by individuals as a place of residence or lodging and all or substantially all of the supplies of the property or parts of the property are exempt supplies included in section 6, or (b) used, or held for the purpose of being used, by the lessee or any sublessee in the course of making exempt supplies and, as part of one or more exempt supplies, possession or use of all or substantially all of the residential units situated in the property is given under a lease, licence or similar arrangement for the purpose of their occupancy by an individual as a place of residence.
Excise Tax Act — E-15 (a)
(a) supplied, or is held for the purpose of being supplied, in one or more supplies, by the lessee or any sublessee for the purpose of the occupancy of the property or parts of the property by individuals as a place of residence or lodging and all or substantially all of the supplies of the property or parts of the property are exempt supplies included in section 6, or
Excise Tax Act — E-15 (b)
(b) used, or held for the purpose of being used, by the lessee or any sublessee in the course of making exempt supplies and, as part of one or more exempt supplies, possession or use of all or substantially all of the residential units situated in the property is given under a lease, licence or similar arrangement for the purpose of their occupancy by an individual as a place of residence.
Excise Tax Act — E-15 6.2
6.2 A supply of meals made by a person who is making a supply, described by paragraph 6(a), of a residential complex or unit where the meals are provided, to the occupant of the complex or unit, in the complex or unit or in the residential complex in which the unit is located under an arrangement whereby at least 10 meals per week are supplied for a single consideration determined before any meal is provided under the arrangement.
Excise Tax Act — E-15 7
7 A supply (a) of land (other than a site in a residential trailer park) made, under a lease, licence or similar arrangement which provides for continuous possession or use of the land for a period of at least one month, to (i) the owner, lessee or person in occupation or possession of a residential unit that is or is to be affixed to the land for the purpose of its use and enjoyment as a place of residence for individuals, or (ii) a person who is acquiring possession of the land for the purpose of constructing a residential complex on it in the course of a commercial activity, (b) of a site in a residential trailer park made, under a lease, licence or similar arrangement which provides for continuous possession or use of the site for a period of at least one month, to the owner, lessee or person in occupation or possession of (i) a mobile home, or (ii) a travel trailer, motor home or similar vehicle or trailer, situated or to be situated on the site, or (c) of a lease, licence or similar arrangement referred to in paragraph (a) or (b) by way of assignment, but not including any land on which the residential unit, mobile home, vehicle or trailer is or is to be affixed or situated, or any land contiguous to it, that is not reasonably necessary for the use and enjoyment of the unit, home, vehicle or trailer as a place of residence for individuals.
Excise Tax Act — E-15 (a)
(a) of land (other than a site in a residential trailer park) made, under a lease, licence or similar arrangement which provides for continuous possession or use of the land for a period of at least one month, to (i) the owner, lessee or person in occupation or possession of a residential unit that is or is to be affixed to the land for the purpose of its use and enjoyment as a place of residence for individuals, or (ii) a person who is acquiring possession of the land for the purpose of constructing a residential complex on it in the course of a commercial activity,
Excise Tax Act — E-15 (i)
(i) the owner, lessee or person in occupation or possession of a residential unit that is or is to be affixed to the land for the purpose of its use and enjoyment as a place of residence for individuals, or
Excise Tax Act — E-15 (ii)
(ii) a person who is acquiring possession of the land for the purpose of constructing a residential complex on it in the course of a commercial activity,
Excise Tax Act — E-15 (b)
(b) of a site in a residential trailer park made, under a lease, licence or similar arrangement which provides for continuous possession or use of the site for a period of at least one month, to the owner, lessee or person in occupation or possession of (i) a mobile home, or (ii) a travel trailer, motor home or similar vehicle or trailer,
Excise Tax Act — E-15 (ii)
(ii) a travel trailer, motor home or similar vehicle or trailer,
Excise Tax Act — E-15
situated or to be situated on the site, or
Excise Tax Act — E-15 (c)
(c) of a lease, licence or similar arrangement referred to in paragraph (a) or (b) by way of assignment,
Excise Tax Act — E-15
but not including any land on which the residential unit, mobile home, vehicle or trailer is or is to be affixed or situated, or any land contiguous to it, that is not reasonably necessary for the use and enjoyment of the unit, home, vehicle or trailer as a place of residence for individuals.
Excise Tax Act — E-15 8
8 A supply by way of sale of a parking space situated within the boundaries of a condominium or strata lot plan or description, or similar plan or description, registered under the laws of a province made by a supplier to a person if (a) the supplier, at the same time or as part of the same supply, makes a supply, included in any of sections 2 to 4, by way of sale to the person of a residential condominium unit described by that plan or description; and (b) the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax credit in respect of an improvement to the space.
Excise Tax Act — E-15 (a)
(a) the supplier, at the same time or as part of the same supply, makes a supply, included in any of sections 2 to 4, by way of sale to the person of a residential condominium unit described by that plan or description; and
Excise Tax Act — E-15 (b)
(b) the space was, at any time, supplied to the supplier by way of sale and the supplier did not, after that time, claim an input tax credit in respect of an improvement to the space.
Excise Tax Act — E-15 8.1
8.1 A supply of a parking space made, under a lease, licence or similar arrangement which provides for any such space to be made available throughout a period of at least one month, (a) to a person (in this paragraph referred to as an “occupier”) who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where (i) the space forms part of the residential complex or residential trailer park, as the case may be, or (ii) the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals; (b) to the owner, lessee or person in occupation or possession of a residential condominium unit described by a condominium or strata lot plan or description, or similar plan or description, registered under the laws of a province, if the space is situated within the boundaries of that plan or description; or (c) by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 13.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.
Excise Tax Act — E-15 (a)
(a) to a person (in this paragraph referred to as an “occupier”) who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where (i) the space forms part of the residential complex or residential trailer park, as the case may be, or (ii) the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;