GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 15
15 A supply of natural gas made by a person to a recipient who is not registered under Subdivision D of Division V of Part IX of the Act and who intends to export the gas by pipeline, if (a) the recipient (i) exports the gas, or (ii) receives a supply, included in section 15.3, of a service provided for a period in respect of the gas and subsequently exports the gas, as soon after the gas is delivered to the recipient by the supplier of the gas, or, if subparagraph (ii) applies, after the gas is delivered to the recipient on the expiry of the period, as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the recipient; (b) the gas is not acquired by the recipient for consumption or use in Canada (other than by a carrier as fuel or compressor gas to transport the gas by pipeline) or for supply in Canada (other than to supply natural gas liquids or ethane as described in subsection 153(6) of the Act) before the exportation of the gas by the recipient; (c) after the supply is made, and before the exportation, the gas is not, except to the extent reasonably necessary or incidental to its transportation, further processed, transformed or altered in Canada other than to recover natural gas liquids or ethane from the gas at a straddle plant; and (d) the person maintains evidence satisfactory to the Minister of the exportation of the gas by the recipient.
Excise Tax Act — E-15 (a)
(a) the recipient (i) exports the gas, or (ii) receives a supply, included in section 15.3, of a service provided for a period in respect of the gas and subsequently exports the gas, as soon after the gas is delivered to the recipient by the supplier of the gas, or, if subparagraph (ii) applies, after the gas is delivered to the recipient on the expiry of the period, as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the recipient;
Excise Tax Act — E-15 (ii)
(ii) receives a supply, included in section 15.3, of a service provided for a period in respect of the gas and subsequently exports the gas,
Excise Tax Act — E-15
as soon after the gas is delivered to the recipient by the supplier of the gas, or, if subparagraph (ii) applies, after the gas is delivered to the recipient on the expiry of the period, as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the recipient;
Excise Tax Act — E-15 (b)
(b) the gas is not acquired by the recipient for consumption or use in Canada (other than by a carrier as fuel or compressor gas to transport the gas by pipeline) or for supply in Canada (other than to supply natural gas liquids or ethane as described in subsection 153(6) of the Act) before the exportation of the gas by the recipient;
Excise Tax Act — E-15 (c)
(c) after the supply is made, and before the exportation, the gas is not, except to the extent reasonably necessary or incidental to its transportation, further processed, transformed or altered in Canada other than to recover natural gas liquids or ethane from the gas at a straddle plant; and
Excise Tax Act — E-15 (d)
(d) the person maintains evidence satisfactory to the Minister of the exportation of the gas by the recipient.
Excise Tax Act — E-15 15.1
15.1 A supply of (a) a continuous transmission commodity made by a supplier (in this section referred to as the “first seller”) to a person (in this section referred to as the “first buyer”) who is not registered under Subdivision D of Division V of Part IX of the Act, if (i) the first buyer makes a supply of the commodity to a registrant and delivers it in Canada to the registrant, (ii) all or part of the consideration for the first buyer’s supply of the commodity to the registrant is property of the same class or kind delivered to the first buyer outside Canada, (iii) between the time at which the commodity is delivered to the first buyer and the time at which the first buyer delivers it to the registrant, (A) the first buyer does not use the commodity except, in the case of natural gas, to the extent that it is used by a carrier as fuel or compressor gas to transport the gas by pipeline, and (B) the commodity is not (except to the extent reasonably necessary or incidental to its transportation) further processed, transformed or altered other than, in the case of natural gas, to recover natural gas liquids or ethane from the gas at a straddle plant, (iv) between the time at which the first seller’s supply is made and the time at which the registrant receives delivery of the commodity, the commodity is not transported by any means other than a wire, pipeline or other conduit, and (v) the first seller maintains evidence satisfactory to the Minister of the first buyer’s supply of the commodity to the registrant; and (b) any service, supplied by the registrant to the first buyer, of arranging for or effecting the exchange of the commodity for the property of the same class or kind, if the first buyer is a non-resident person.
Excise Tax Act — E-15 (a)
(a) a continuous transmission commodity made by a supplier (in this section referred to as the “first seller”) to a person (in this section referred to as the “first buyer”) who is not registered under Subdivision D of Division V of Part IX of the Act, if (i) the first buyer makes a supply of the commodity to a registrant and delivers it in Canada to the registrant, (ii) all or part of the consideration for the first buyer’s supply of the commodity to the registrant is property of the same class or kind delivered to the first buyer outside Canada, (iii) between the time at which the commodity is delivered to the first buyer and the time at which the first buyer delivers it to the registrant, (A) the first buyer does not use the commodity except, in the case of natural gas, to the extent that it is used by a carrier as fuel or compressor gas to transport the gas by pipeline, and (B) the commodity is not (except to the extent reasonably necessary or incidental to its transportation) further processed, transformed or altered other than, in the case of natural gas, to recover natural gas liquids or ethane from the gas at a straddle plant, (iv) between the time at which the first seller’s supply is made and the time at which the registrant receives delivery of the commodity, the commodity is not transported by any means other than a wire, pipeline or other conduit, and (v) the first seller maintains evidence satisfactory to the Minister of the first buyer’s supply of the commodity to the registrant; and
Excise Tax Act — E-15 (i)
(i) the first buyer makes a supply of the commodity to a registrant and delivers it in Canada to the registrant,
Excise Tax Act — E-15 (ii)
(ii) all or part of the consideration for the first buyer’s supply of the commodity to the registrant is property of the same class or kind delivered to the first buyer outside Canada,
Excise Tax Act — E-15 (iii)
(iii) between the time at which the commodity is delivered to the first buyer and the time at which the first buyer delivers it to the registrant, (A) the first buyer does not use the commodity except, in the case of natural gas, to the extent that it is used by a carrier as fuel or compressor gas to transport the gas by pipeline, and (B) the commodity is not (except to the extent reasonably necessary or incidental to its transportation) further processed, transformed or altered other than, in the case of natural gas, to recover natural gas liquids or ethane from the gas at a straddle plant,
Excise Tax Act — E-15 (A)
(A) the first buyer does not use the commodity except, in the case of natural gas, to the extent that it is used by a carrier as fuel or compressor gas to transport the gas by pipeline, and
Excise Tax Act — E-15 (B)
(B) the commodity is not (except to the extent reasonably necessary or incidental to its transportation) further processed, transformed or altered other than, in the case of natural gas, to recover natural gas liquids or ethane from the gas at a straddle plant,
Excise Tax Act — E-15 (iv)
(iv) between the time at which the first seller’s supply is made and the time at which the registrant receives delivery of the commodity, the commodity is not transported by any means other than a wire, pipeline or other conduit, and
Excise Tax Act — E-15 (v)
(v) the first seller maintains evidence satisfactory to the Minister of the first buyer’s supply of the commodity to the registrant; and
Excise Tax Act — E-15 (b)
(b) any service, supplied by the registrant to the first buyer, of arranging for or effecting the exchange of the commodity for the property of the same class or kind, if the first buyer is a non-resident person.
Excise Tax Act — E-15 15.2
15.2 A particular supply made by a supplier to a recipient who is registered under Subdivision D of Division V of Part IX of the Act of a continuous transmission commodity, if the recipient provides the supplier with a declaration in writing that (a) the recipient intends to export the commodity by means of a wire, pipeline or other conduit in the circumstances described in (i) in the case of natural gas, paragraphs 15(a) to (c), and (ii) in any other case, paragraphs 1(b) to (d), or (b) the recipient intends to supply the commodity in the circumstances described in subparagraphs 15.1(a)(i) to (iv), provided that, if the recipient subsequently neither exports the commodity as described in paragraph (a) nor supplies it as described in paragraph (b), it is the case that the supplier did not know, and could not reasonably be expected to have known, at or before the latest time at which tax in respect of the particular supply would have become payable if the supply were not a zero-rated supply, that the recipient would neither so export nor so supply the commodity.
Excise Tax Act — E-15 (a)
(a) the recipient intends to export the commodity by means of a wire, pipeline or other conduit in the circumstances described in (i) in the case of natural gas, paragraphs 15(a) to (c), and (ii) in any other case, paragraphs 1(b) to (d), or
Excise Tax Act — E-15 (i)
(i) in the case of natural gas, paragraphs 15(a) to (c), and
Excise Tax Act — E-15 (ii)
(ii) in any other case, paragraphs 1(b) to (d), or
Excise Tax Act — E-15 (b)
(b) the recipient intends to supply the commodity in the circumstances described in subparagraphs 15.1(a)(i) to (iv),
Excise Tax Act — E-15
provided that, if the recipient subsequently neither exports the commodity as described in paragraph (a) nor supplies it as described in paragraph (b), it is the case that the supplier did not know, and could not reasonably be expected to have known, at or before the latest time at which tax in respect of the particular supply would have become payable if the supply were not a zero-rated supply, that the recipient would neither so export nor so supply the commodity.
Excise Tax Act — E-15 15.3
15.3 A supply made by a person to a non-resident recipient who is not registered under Subdivision D of Division V of Part IX of the Act of a service of storing natural gas for a period, or of taking up surplus natural gas of the recipient for a period, and returning the gas to the recipient at the end of the period, if (a) at the end of the period, the gas is to be delivered to the recipient for export; (b) at the end of the period, the recipient holds a valid licence or order for the export of the natural gas issued under the Canadian Energy Regulator Act ; and (c) it is not the case that, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, the person knew or could reasonably be expected to have known either that (i) the recipient would not export the gas as soon after the end of the period as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the recipient, or (ii) the gas would not be exported (A) in the same measure as was stored or taken up except for any loss due to its use by a carrier as fuel or compressor gas for transporting the gas by pipeline, and (B) in the same state except to the extent of any processing or alteration reasonably necessary or incidental to its transportation or necessary to recover natural gas liquids or ethane from the gas at a straddle plant.
Excise Tax Act — E-15 (a)
(a) at the end of the period, the gas is to be delivered to the recipient for export;
Excise Tax Act — E-15 (b)
(b) at the end of the period, the recipient holds a valid licence or order for the export of the natural gas issued under the Canadian Energy Regulator Act ; and
Excise Tax Act — E-15 (c)
(c) it is not the case that, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, the person knew or could reasonably be expected to have known either that (i) the recipient would not export the gas as soon after the end of the period as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the recipient, or (ii) the gas would not be exported (A) in the same measure as was stored or taken up except for any loss due to its use by a carrier as fuel or compressor gas for transporting the gas by pipeline, and (B) in the same state except to the extent of any processing or alteration reasonably necessary or incidental to its transportation or necessary to recover natural gas liquids or ethane from the gas at a straddle plant.
Excise Tax Act — E-15 (i)
(i) the recipient would not export the gas as soon after the end of the period as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the recipient, or
Excise Tax Act — E-15 (ii)
(ii) the gas would not be exported (A) in the same measure as was stored or taken up except for any loss due to its use by a carrier as fuel or compressor gas for transporting the gas by pipeline, and (B) in the same state except to the extent of any processing or alteration reasonably necessary or incidental to its transportation or necessary to recover natural gas liquids or ethane from the gas at a straddle plant.
Excise Tax Act — E-15 (A)
(A) in the same measure as was stored or taken up except for any loss due to its use by a carrier as fuel or compressor gas for transporting the gas by pipeline, and
Excise Tax Act — E-15 (B)
(B) in the same state except to the extent of any processing or alteration reasonably necessary or incidental to its transportation or necessary to recover natural gas liquids or ethane from the gas at a straddle plant.
Excise Tax Act — E-15 15.4
15.4 A supply made by a supplier to a non-resident recipient who is not registered under Subdivision D of Division V of Part IX of the Act of a service of taking up surplus electricity of the recipient for a period and returning the electricity to the recipient at the end of the period or of deferring delivery of electricity supplied to the recipient at the beginning of a period until the end of the period, if (a) the electricity is exported by the supplier or recipient (i) in the same measure and state except for any consumption or alteration reasonably necessary or incidental to its transportation, and (ii) as soon after the end of the period as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the exporter; and (b) at the end of the period, the requirement under the Canadian Energy Regulator Act with respect to the holding of a valid licence, order or permit for the export of the electricity issued under that Act is met.
Excise Tax Act — E-15 (a)
(a) the electricity is exported by the supplier or recipient (i) in the same measure and state except for any consumption or alteration reasonably necessary or incidental to its transportation, and (ii) as soon after the end of the period as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the exporter; and
Excise Tax Act — E-15 (i)
(i) in the same measure and state except for any consumption or alteration reasonably necessary or incidental to its transportation, and
Excise Tax Act — E-15 (ii)
(ii) as soon after the end of the period as is reasonable having regard to the circumstances surrounding the exportation and, if applicable, to the normal business practice of the exporter; and
Excise Tax Act — E-15 (b)
(b) at the end of the period, the requirement under the Canadian Energy Regulator Act with respect to the holding of a valid licence, order or permit for the export of the electricity issued under that Act is met.
Excise Tax Act — E-15 16
16 A supply of tangible personal property made by way of sale to a person operating a duty free shop licensed as such under the Customs Act where the person acquires the property as inventory for supply by way of sale at the shop to an individual for export by the individual and the person provides the supplier with the licence number of the shop.
Excise Tax Act — E-15 17
17 A supply made to a non-resident person of a custodial or nominee service in respect of securities or precious metals of the person.
Excise Tax Act — E-15 18
18 A supply made to a non-resident person, other than an individual, who is not registered under Subdivision D of Division V of Part IX of the Act of a service of instructing non-resident individuals in, or administering examinations in respect of, courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of the individuals to whom the service is rendered or the examination is administered to practise or perform a trade or vocation.
Excise Tax Act — E-15 19
19 A supply made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act of a service of destroying or discarding tangible personal property.
Excise Tax Act — E-15 20
20 A supply made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act of a service of dismantling property for the purpose of exporting the property.
Excise Tax Act — E-15 21
21 A supply made to a non-resident person who is not registered under Subdivision D of Division V of Part IX of the Act of a service of testing or inspecting tangible personal property that is imported or acquired in Canada for the sole purpose of having the service performed and that is to be destroyed or discarded in the course of providing, or on completion of, the service.
Excise Tax Act — E-15 22
22 A supply of a postal service where the supply is made, by a registrant who carries on the business of supplying postal services, to a non-resident person who is not a registrant and who carries on such a business.
Excise Tax Act — E-15 22.1
22.1 A supply of a telecommunication service where the supply is made, by a registrant who carries on the business of supplying telecommunication services, to a non-resident person who is not a registrant and who carries on such a business, but not including a supply of a telecommunication service where the telecommunication is emitted and received in Canada.
Excise Tax Act — E-15 23
23 A supply of an advisory, professional or consulting service made to a non-resident person, but not including a supply of (a) a service rendered to an individual in connection with criminal, civil or administrative litigation in Canada, other than a service rendered before the commencement of such litigation; (b) a service in respect of real property situated in Canada; (c) a service in respect of tangible personal property that is situated in Canada at the time the service is performed; or (d) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person.
Excise Tax Act — E-15 (a)
(a) a service rendered to an individual in connection with criminal, civil or administrative litigation in Canada, other than a service rendered before the commencement of such litigation;
Excise Tax Act — E-15 (b)
(b) a service in respect of real property situated in Canada;
Excise Tax Act — E-15 (c)
(c) a service in respect of tangible personal property that is situated in Canada at the time the service is performed; or
Excise Tax Act — E-15 (d)
(d) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the person.
Excise Tax Act — E-15 23.1
23.1 A supply of a service of rendering to individuals technical or customer support by means of telecommunications if the supply is made to a non-resident person that is not registered under Subdivision D of Division V of Part IX of the Act and is not a consumer of the service, but not including a supply of (a) an advisory, consulting or professional service; or (b) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the non-resident person.
Excise Tax Act — E-15 (a)
(a) an advisory, consulting or professional service; or
Excise Tax Act — E-15 (b)
(b) a service of acting as an agent of the non-resident person or of arranging for, procuring or soliciting orders for supplies by or to the non-resident person.
Excise Tax Act — E-15 24
24 For the purposes of this Part, (a) a floating home, and (b) a mobile home that is not affixed to land shall each be deemed to be tangible personal property and not real property.
Excise Tax Act — E-15 (b)
(b) a mobile home that is not affixed to land
Excise Tax Act — E-15
shall each be deemed to be tangible personal property and not real property.
Excise Tax Act — E-15 1
1 A supply of the part of a tour package that is not the taxable portion of the package.