Excise Tax Act — E-15 123
t from a builder of the complex; ( constructeur ) business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment; ( entreprise ) calendar quarter means a period of three months beginning on the first day of January, April, July or October in each calendar year; ( trimestre civil ) capital property , in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act , capital property of the person within the meaning of that Act, other than property described in Class 12, 14, 14.1 or 44 of Schedule II to the Income Tax Regulations ; ( immobilisation ) carrier means a person who supplies a freight transportation service within the meaning assigned by subsection 1(1) of Part VII of Schedule VI; ( transporteur ) charity means a registered charity or registered Canadian amateur athletic association within the meaning assigned to those expressions by subsection 248(1) of the Income Tax Act , but does not include a public institution; ( organisme de bienfaisance ) closely related group means a group of corporations, each member of which is a registrant resident in Canada and is closely related, within the meaning assigned by section 128, to each other member of the group, and for the purposes of this definition, (a) a non-resident insurer that has a permanent establishment in Canada is deemed to be resident in Canada, and (b) credit unions and members of a mutual insurance group are deemed to be registrants; ( groupe étroitement lié ) commercial activity of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply; ( activité commerciale ) commercial service , in respect of tangible personal property, means any service in respect of the property other than (a) a service of shipping the property supplied by a carrier, (b) a financial service, and (c) a service that is acquired for consumption, use or supply in the course of, or in connection with, the performance of a mining activity (as defined in subsection 188.2(1)) in Canada; ( service commercial ) Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act ; ( commissaire ) common-law partner of an individual at any time means a person who is the common-law partner of the individual at that time for the purposes of the Income Tax Act ; ( conjoint de fait ) condominium complex means a residential complex that contains more than one residential condominium unit; ( immeuble d’habitation en copropriété ) consideration includes any amount that is payable for a supply by operation of law; ( contrepartie ) consideration fraction [Repealed, 1997, c. 10, s. 150] consumer of property or a service means a particular individual who acquires or imports the property or service for the particular individual’s personal consumption, use or enjoyment or the personal consumption, use or enjoyment