Excise Tax Act — E-15 21.22
Definitions 21.22 (1) In this Part, amount charged , in respect of a service, means any amount paid or payable by a person for the service, before any amount paid or payable in respect of any tax under this Part or imposed under an Act of the legislature of a province respecting retail sales tax is added thereto; ( montant exigé ) approved tariff , in respect of a licensee, means a current schedule or tariff that sets out or otherwise provides for amounts that may be charged by the licensee for any service and that is approved by (a) the Canadian Radio-television and Telecommunications Commission, (b) the lieutenant governor in council of a province, (c) a commission, board, tribunal, authority or other body established by or pursuant to an Act of the legislature of a province to regulate telecommunications, (d) a person designated by the lieutenant governor in council of a province to regulate telecommunications, or (e) a municipal or local commission, board, tribunal, authority or other body that regulates telecommunications in a municipality; ( tarif agréé ) licensee means any person to whom a licence has been issued under subsection 21.3(2) and includes any person who is required by subsection 21.3(1) to apply for a licence; ( titulaire de licence ou titulaire ) separate charge , in respect of a service provided by a person, means an amount charged for the service (a) as set out separately in a contract entered into by that person and the person charged for the service or in an invoice, bill, statement of account or other similar document issued or made available by that person to the person charged for the service, or (b) if no such contract was so entered into and document was so issued or made available and the person providing the service is a licensee, as set out or provided for separately in an approved tariff of the licensee; ( redevance distincte ) taxable service means (a) any telecommunication service, (b) the commencement or cessation of a telecommunication service, (c) the provision of any instrument, device, equipment or apparatus or any part thereof, other than terminal equipment for the provision of which a separate charge is made, that is (i) used in conjunction with a telecommunication service, and (ii) provided by the person providing the telecommunication service or by any person authorized or designated by him for the purpose or acting on his behalf or by any person related to him, if the person providing the telecommunication service requires that the instrument, device, equipment, apparatus or part be acquired exclusively from him or any other person referred to in subparagraph (ii), and (d) the installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof referred to in paragraph (c) by the person providing the telecommunication service in conjunction with which it is being used or by any other person referred to in subparagraph (c)(ii), but does not include a taxable service within the meaning assigned by subsection 21.1(1); ( service taxable ) telecommunication service means the transmission of any information by means of a system for telecommunication or any part thereof and includes the making available of such a system or part for that use, whether or not it is so used, but does not include (a) any such service provided for taxi, messenger or other dispatch purposes, if the person providing the service uses, primarily for the person’s own dispatch purposes, the system or part thereof by means of which the service is provided, (b) any such service provided to an occupant in a building or building complex by the owner or manager of the building or complex, if (i) the system or part thereof by means of which the service is provided and that is controlled by the owner or manager is used exclusively to provide the service within the building or complex, and (ii) the owner or manager provides the service exclusively (A) by means o