Excise Tax Act — E-15 1
1 In this Part, designated activity of an organization means an activity in respect of which the organization is designated under section 259 of the Act or under section 22 or 23; direct cost [Repealed, 1997, c. 10, s. 103] homemaker service [Repealed, 1993, c. 27, s. 163] local municipality of a regional municipality means a municipality that has jurisdiction over an area that is within the area over which the regional municipality has jurisdiction; municipal body means a municipality or a provincially established designated body; municipal transit service means a public passenger transportation service (other than a charter service or a service that is part of a tour), or a right that exclusively entitles an individual to use the service, that is supplied by a transit authority; para-municipal organization of a municipal body means an organization (other than a government) that is owned or controlled by the municipal body and that (a) where the municipal body is a municipality, (i) is designated under section 259 of the Act, or under section 22 or 23, to be a municipality for the purposes of that section, or (ii) is established by the municipal body and determined, under paragraph (b) of the definition municipality in subsection 123(1) of the Act, to be a municipality for the purposes of Part IX of the Act, or (b) where the municipal body is a provincially established designated body, is determined under that paragraph to be a municipality for the purposes of that Part, and for the purposes of this definition, an organization is owned or controlled by a municipal body if (c) all or substantially all of the shares of the organization are owned by the municipal body or all or substantially all of the assets held by the organization are owned by the municipal body or are assets the disposition of which is controlled by the municipal body so that, in the event of a winding-up or liquidation of the organization, those assets are vested in the municipal body, or (d) the organization is required to submit to the municipal body the periodic operating and, where applicable, capital budget of the organization for approval and a majority of the members of the governing body of the organization are appointed by the municipal body; provincially established designated body means a body that is established by Her Majesty in right of a province and designated, under section 259 of the Act, to be a municipality for the purposes of that section; public sector body does not include a charity; public service body does not include a charity; registered party means a party (including any regional or local association of the party), a candidate or a referendum committee governed by an Act of Parliament or a law of a province that imposes requirements relating to election finances or referendum expenses; specified parking area in relation to a supply of a parking space means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users; transit authority means an entity that meets the following conditions: (a) the entity is (i) a division, department or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or (ii) a non-profit organization that (A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or (B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and (b) all or substantially all of the supplies made by the entity are (i) supplies of public passenger transportation services provided within a particular municipality and its environs, or (ii) supplies of rights for individuals to use public passenger transportation services referred to in subparagraph