Excise Tax Act — E-15 2
ate to that room or area, and that, when installed on a foundation at the site, with or without other similarly manufactured and assembled components or units, forms a complete residential, commercial, educational, institutional or industrial building, but does not include any freestanding appliances or furniture sold with the unit; ( bâtiment modulaire ) municipality means (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated, or (b) such other local authority as the Minister may determine to be a municipality for the purposes of this Act; ( municipalité ) operator of a duty free shop means the person operating the duty free shop who is licensed as a wholesaler under Part VI and is deemed by subsection 55(2) to be a bona fide wholesaler or jobber; ( exploitant ) person means an individual, partnership, corporation, trust, estate, or a body that is a society, union, club, association, commission or other organization of any kind whatever; ( personne ) prescribed means (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( prescrit ) record includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form; ( registre ) stamp or excise stamp means a stamp prepared for the purposes of this Act pursuant to a direction of the Minister under section 60; ( timbre ou timbre d’accise ) telecommunication [Repealed, 1993, c. 38, s. 86] this Act means this Act except Part IX and Schedules V to X. ( présente loi ) tobacco stick [Repealed, 2002, c. 22, s. 366] Application to territories (2) For the purposes of this Act, the expression “Her Majesty in right of a province” includes the governments of Yukon, the Northwest Territories and Nunavut and the expression “legislature of any province” includes the Legislative Assembly of Yukon, the Northwest Territories or Nunavut. Arm’s length (2.1) For the purposes of this Act, (a) related persons shall be deemed not to deal with each other at arm’s length; and (b) it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length. Related persons (2.2) For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act , except that (a) references in those subsections to “corporation” shall be read as references to “corporation or partnership”; and (b) references in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as references to “rights” or “partners”, respectively. Associated persons (2.3) For the purposes of this Act, a particular corporation is associated with another corporation if, by reason of subsections 256(1) to (6) of the Income Tax Act , the particular corporation is associated with the other corporation for the purposes of that Act. Corporations controlled by same person or group (2.4) For the purposes of this Act, a person other than a corporation is associated with a particular corporation if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others. Partnership or trust (2.5) For the purposes of this Act, a person is associated with (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be mor