GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 265
ecomes a bankrupt shall end on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates shall begin on the day immediately after the particular day, and (ii) the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the Bankruptcy and Insolvency Act shall end on the day the discharge is granted; (h) subject to paragraph (j), the trustee in bankruptcy shall file with the Minister in prescribed form containing prescribed information all returns in respect of (i) the activities of the person to which the bankruptcy relates for, or (ii) supplies of real property to which the bankruptcy relates and that are made to the person in, reporting periods of the person ending in the period beginning on the day immediately after the particular day and ending on the day the discharge of the trustee is granted under the Bankruptcy and Insolvency Act and that are required under this Part to be filed by the person, as if those activities were the only activities of the person; (i) subject to paragraph (j), if the person has not on or before the particular day filed a return required under this Part to be filed by the person for, or in respect of a supply of real property made to the person in, a reporting period of the person ending (i) on or before the particular day, and (ii) in, or immediately before, the fiscal year of the person that included the particular day, the trustee in bankruptcy shall, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in prescribed form containing prescribed information a return for that reporting period of the person or in respect of that supply, as the case may be; (j) where there is a receiver (within the meaning assigned by subsection 266(1)) with authority in respect of a business, a property, affairs or assets of the person, the trustee in bankruptcy is not required (i) to include in any return any information that the receiver is required under section 266 to include in a return, or (ii) to file a return in respect of any supply of real property made to the person in respect of which the receiver is required under section 266 to file a return; and (k) the property and money held by the trustee in bankruptcy for the person on the day an order of absolute discharge of the person is granted under the Bankruptcy and Insolvency Act shall be deemed not to pass to the person on the order being granted but to have been held by and vested in the person continuously since the day it was acquired by the person or the trustee, as the case may be. Definitions (2) In this section, bankrupt and estate of the bankrupt have the same meanings as in the Bankruptcy and Insolvency Act . [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1992, c. 27, s. 90; 1993, c. 27, s. 121; 1997, c. 10, s. 72; 2004, c. 25, s. 199
Excise Tax Act — E-15
business includes a part of a business; ( entreprise )
Excise Tax Act — E-15 (a)
receiver means a person who (a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person, (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security, (c) is appointed by a bank to act as agent of the bank in the exercise of the authority of the bank under subsection 426(3) of the Bank Act in respect of property of another person, (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation, or (e) is appointed as a committee, guardian or curator with authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets, and includes a person who is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person but, where a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, does not include that creditor; ( séquestre )
Excise Tax Act — E-15 (a)
relevant assets of a receiver means (a) where the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets, and (b) where the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets, as the case may be. ( actif pertinent )
Excise Tax Act — E-15 267
Estate of a deceased individual 267 Subject to sections 267.1, 269 and 270, if an individual dies, this Part (other than section 279) applies as though the estate of the individual were the individual and the individual had not died, except that (a) the reporting period of the individual during which the individual died ends on the day the individual died; and (b) a reporting period of the estate begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 73; 2000, c. 30, s. 81
Excise Tax Act — E-15 267.1
Definitions 267.1 (1) The definitions in this subsection apply in this section and in sections 268 to 270. trust includes the estate of a deceased individual. ( fiducie ) trustee includes the personal representative of a deceased individual, but does not include a receiver (within the meaning assigned by subsection 266(1)). ( fiduciaire ) Trustee’s liability (2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Part, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation. Joint and several liability (3) A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment or remittance of all amounts that become payable or remittable by the trust under this Part before or during the period during which the trustee acts as trustee of the trust except that (a) the trustee is liable for the payment or remittance of amounts that became payable or remittable before the period only to the extent of the property and money of the trust under the control of the trustee; and (b) the payment or remittance by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount. Waiver (4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died. Activities of a trustee (5) For the purposes of this Part, where a person acts as trustee of a trust, (a) anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person; and (b) notwithstanding paragraph (a), where the person is not an officer of the trust, the person is deemed to supply a service to the trust of acting as a trustee of the trust and any amount to which the person is entitled for acting in that capacity that is included in computing, for the purposes of the Income Tax Act , the person’s income or, where the person is an individual, the person’s income from a business, is deemed to be consideration for that supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, s. 73; 2017, c. 33, s. 143
Excise Tax Act — E-15
trust includes the estate of a deceased individual. ( fiducie )
Excise Tax Act — E-15
trustee includes the personal representative of a deceased individual, but does not include a receiver (within the meaning assigned by subsection 266(1)). ( fiduciaire )
Excise Tax Act — E-15 268
Inter vivos trust 268 For the purposes of this Part, where a person settles property on an inter vivos trust, (a) the person is deemed to have made and the trust is deemed to have received a supply by way of sale of the property; and (b) the supply is deemed to have been made for consideration equal to the amount determined under the Income Tax Act to be the proceeds of disposition of the property. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 73
Excise Tax Act — E-15 269
Distribution by trust 269 For the purposes of this Part, where a trustee of a trust distributes property of the trust to one or more persons, the distribution of the property is deemed to be a supply of the property made by the trust at the place at which the property is delivered or made available to the persons and for consideration equal to the amount determined under the Income Tax Act to be the proceeds of disposition of the property. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, ss. 73, 231
Excise Tax Act — E-15 270
Definitions 270 (1) In this section, receiver means a person who is a receiver within the meaning assigned by subsection 266(1); ( séquestre ) representative means (a) a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, commercial activity or estate of a registrant, and (b) a trustee of a trust that is a registrant. ( représentant ) Certificates for receivers (2) Every receiver shall, before distributing to any person any property or money under the control of the receiver in the receiver’s capacity as receiver, obtain a certificate from the Minister certifying that all amounts that are, or can reasonably be expected to become, payable or remittable under this Part by the receiver in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period, have been paid or that security for the payment or remittance of the amounts has, in accordance with this Part, been accepted by the Minister. Certificates for representatives (3) Every representative of a registrant shall, before distributing to any person any property or money under the control of the representative in the representative’s capacity as the representative, obtain a certificate from the Minister certifying that (a) all amounts that are payable or remittable by the registrant under this Part in respect of the reporting period during which the distribution is made, or any previous reporting period, and (b) all amounts that are, or can reasonably be expected to become, payable or remittable under this Part by the representative in that capacity in respect of the reporting period during which the distribution is made, or any previous reporting period, have been paid or that security for the payment or remittance of the amounts has, in accordance with this Part, been accepted by the Minister. Liability for failure to obtain certificate (4) Any (a) receiver who distributes property or money without obtaining a certificate as required by subsection (2) in respect of the amounts referred to in that subsection, or (b) representative who distributes property or money without obtaining a certificate as required by subsection (3) in respect of the amounts referred to in that subsection is personally liable for the payment or remittance of those amounts to the extent of the value of the property or money so distributed. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 123; 1997, c. 10, s. 74
Excise Tax Act — E-15
receiver means a person who is a receiver within the meaning assigned by subsection 266(1); ( séquestre )
Excise Tax Act — E-15 (a)
representative means (a) a person, other than a trustee in bankruptcy or a receiver, who is administering, winding up, controlling or otherwise dealing with any property, business, commercial activity or estate of a registrant, and (b) a trustee of a trust that is a registrant. ( représentant )
Excise Tax Act — E-15 271
Amalgamations 271 Where two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, (a) except as otherwise provided in this Part, the new corporation shall, for the purposes of this Part, be deemed to be a separate person from each of the predecessors; (b) for the purposes of applying the provisions of this Part in respect of property or a service acquired, imported or brought into a participating province by a predecessor, for the purposes of sections 231 and 249, and for prescribed purposes, the new corporation shall be deemed to be the same corporation as, and a continuation of, each predecessor; and (c) for the purposes of this Part, the transfer of any property by a predecessor to the new corporation as a consequence of the merger or amalgamation shall be deemed not to be a supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 255
Excise Tax Act — E-15 272
Winding-up 272 Where at any time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation, (a) for the purposes of applying the provisions of this Part in respect of property or a service acquired, imported or brought into a participating province by the other corporation as a consequence of the winding-up, for the purposes of sections 231 and 249, and for prescribed purposes, the other corporation shall be deemed to be the same corporation as, and a continuation of, the particular corporation; and (b) for the purposes of this Part, the transfer of any property to the other corporation as a consequence of the winding-up shall be deemed not to be a supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1997, c. 10, s. 255
Excise Tax Act — E-15 272.1
t in the capital of the predecessor partnership become members of another partnership of which they comprise more than half of the members, and (c) the members of the predecessor partnership who become members of the other partnership transfer to the other partnership all or substantially all of the property distributed to them in settlement of their capital interests in the predecessor partnership, except where the other partnership is registered or applies for registration under section 240, the other partnership is deemed to be a continuation of and the same person as the predecessor partnership. Investment limited partnership — supply by general partner (8) For the purposes of this Part, if a general partner of an investment limited partnership renders a management or administrative service to the investment limited partnership, (a) the rendering of the service is deemed not to be done by the general partner as a member of the investment limited partnership; and (b) the supply by the general partner to the investment limited partnership that includes the service is deemed to have been made otherwise than in the course of the investment limited partnership’s activities. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1997, c. 10, ss. 76, 232; 2009, c. 32, s. 36; 2017, c. 33, s. 144; 2018, c. 27, s. 49
Excise Tax Act — E-15 273
er an agreement referred to in subsection (1) entered into before 1991 with a co-venturer files a return for the operator’s first reporting period beginning after 1990 in which all properties and services supplied, acquired or imported by the operator on behalf of the co-venturer in the course of the activities for which the agreement was entered into are reported as having been supplied, acquired or imported, as the case may be, by the operator and not by the co-venturer, the operator shall be deemed to have made jointly with the co-venturer an election under this section in accordance with subsection (4). Application of subsection (6) (7) Subsection (6) applies as between an operator and a co-venturer, in respect of an agreement, only where (a) the operator sends a notice in writing to the co-venturer not later than December 31, 1990 of the operator’s intention to file a return for the operator’s first reporting period beginning after 1990 reporting on the basis provided in subsection (6) with respect to all property and services supplied, acquired or imported by the operator on behalf of the co-venturer in the course of the activities for which the agreement was entered into; and (b) the co-venturer has not, on or before the day that is the earlier of February 1, 1991 and the day that is 30 days after receipt of the notice from the operator, advised the operator in writing that all property and services supplied, acquired or imported by the operator on the co-venturer’s behalf in the course of the activities for which the agreement was entered into are not to be treated as having been supplied, acquired or imported by the operator. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 124; 1997, c. 10, s. 233; 2017, c. 33, s. 162(F)
Excise Tax Act — E-15
added property that is in the possession of a person means tangible personal property (other than property that serves as evidence of the payment of postage) or software that the person incorporates into, attaches to, combines or assembles with, or uses to pack, other property that is not property of the person held otherwise than for sale by the person. ( bien d’appoint )
Excise Tax Act — E-15 (a)
base value of property that a particular person imports or obtains physical possession of in Canada from another person means (a) if the particular person imports the property, the value that is or would be, but for subsection 215(2), deemed under subsection 215(1) to be the value of the property for the purposes of Division III; and (b) in any other case, the fair market value of the property at the time the particular person obtains physical possession of it in Canada. ( valeur de base )
Excise Tax Act — E-15 (a)
basic service means any of the following services performed at any time in respect of goods, to the extent that, if the goods were held in a bonded warehouse at that time, it would be feasible, given the stage of processing of the goods at that time, to perform that service in the bonded warehouse and it would be permissible to do so according to the Customs Bonded Warehouses Regulations : (a) disassembling or reassembling, if the goods have been assembled or disassembled for packing, handling or transportation purposes; (b) displaying; (c) inspecting; (d) labelling; (e) packing; (f) removing, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods; (g) storing; (h) testing; or (i) any of the following that do not materially alter the characteristics of the goods: (i) cleaning, (ii) complying with any applicable law of Canada or of a province, (iii) diluting, (iv) normal maintenance and servicing, (v) preserving, (vi) separating defective goods from prime quality goods, (vii) sorting or grading, and (viii) trimming, filing, slitting or cutting. ( service de base )
Excise Tax Act — E-15
bonded warehouse has the meaning assigned by subsection 2(1) of the Customs Act . ( entrepôt de stockage )
Excise Tax Act — E-15
customer’s good , in respect of a particular person, means tangible personal property of another person that the particular person imports, or obtains physical possession of in Canada, for the purpose of supplying a service or added property in respect of the tangible personal property. ( produit de client )
Excise Tax Act — E-15
domestic inventory of a person means tangible personal property that the person acquires in Canada, or acquires outside Canada and imports, for the purpose of selling the property separately for consideration in the ordinary course of a business carried on by the person. ( stocks intérieurs )
Excise Tax Act — E-15 (a)
export revenue of a particular person for a fiscal year means the total of all amounts each of which is consideration, included in determining the specified total revenue of the person for the year, for (a) a supply by way of sale of an item of domestic inventory of the person that is made outside Canada or included in Part V of Schedule VI (other than sections 2.1, 3, 11, 14 and 15.1 of that Part); (b) a supply by way of sale of added property acquired by the person for the purpose of processing in Canada particular property where the particular property, or all the products resulting from that processing, as the case may be, are exported, after that processing is complete, without being consumed, used, transformed or further processed, manufactured or produced in Canada by another person except to the extent reasonably necessary or incidental to the transportation of the particular property or those products; or (c) a supply of a service of processing, storing or distributing tangible personal property of another person if the property, or all the products resulting from that processing, as the case may be, are exported, after the processing in Canada, if any, by the particular person is complete, without being consumed, used, transformed or further processed, manufactured or produced in Canada by any person other than the particular person except to the extent reasonably necessary or incidental to the transportation of that property or those products. ( recettes d’exportation )
Excise Tax Act — E-15
export revenue percentage of a person for a year means the proportion (expressed as a percentage) that the person’s export revenue for the year is of the person’s specified total revenue for the year. ( pourcentage de recettes d’exportation )
Excise Tax Act — E-15
finished inventory of a person means property of the person (other than capital property) that is in the state at which it is intended to be sold by the person, or to be used by the person as added property, in the course of a business carried on by the person. ( stocks finis )
Excise Tax Act — E-15
labelling includes marking, tagging and ticketing. ( étiquetage )
Excise Tax Act — E-15
packing includes unpacking, repacking, packaging and repackaging. ( emballage )
Excise Tax Act — E-15
processing includes adjusting, altering, assembling and any basic service. ( traitement )