GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (b)
(b) it is not the case that (i) all or substantially all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity, (ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
Excise Tax Act — E-15 (i)
(i) all or substantially all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,
Excise Tax Act — E-15 (ii)
(ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or
Excise Tax Act — E-15 (iii)
(iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
Excise Tax Act — E-15 (c)
(c) no election made by the charity under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.
Excise Tax Act — E-15
designated activity of an organization means an activity in respect of which the organization is designated under section 259 of the Act or under section 22 or 23;
Excise Tax Act — E-15
direct cost [Repealed, 1997, c. 10, s. 103]
Excise Tax Act — E-15
homemaker service [Repealed, 1993, c. 27, s. 163]
Excise Tax Act — E-15
local municipality of a regional municipality means a municipality that has jurisdiction over an area that is within the area over which the regional municipality has jurisdiction;
Excise Tax Act — E-15
municipal body means a municipality or a provincially established designated body;
Excise Tax Act — E-15
municipal transit service means a public passenger transportation service (other than a charter service or a service that is part of a tour), or a right that exclusively entitles an individual to use the service, that is supplied by a transit authority;
Excise Tax Act — E-15 (a)
para-municipal organization of a municipal body means an organization (other than a government) that is owned or controlled by the municipal body and that (a) where the municipal body is a municipality, (i) is designated under section 259 of the Act, or under section 22 or 23, to be a municipality for the purposes of that section, or (ii) is established by the municipal body and determined, under paragraph (b) of the definition municipality in subsection 123(1) of the Act, to be a municipality for the purposes of Part IX of the Act, or (b) where the municipal body is a provincially established designated body, is determined under that paragraph to be a municipality for the purposes of that Part, and for the purposes of this definition, an organization is owned or controlled by a municipal body if (c) all or substantially all of the shares of the organization are owned by the municipal body or all or substantially all of the assets held by the organization are owned by the municipal body or are assets the disposition of which is controlled by the municipal body so that, in the event of a winding-up or liquidation of the organization, those assets are vested in the municipal body, or (d) the organization is required to submit to the municipal body the periodic operating and, where applicable, capital budget of the organization for approval and a majority of the members of the governing body of the organization are appointed by the municipal body;
Excise Tax Act — E-15 (a)
(a) where the municipal body is a municipality, (i) is designated under section 259 of the Act, or under section 22 or 23, to be a municipality for the purposes of that section, or (ii) is established by the municipal body and determined, under paragraph (b) of the definition municipality in subsection 123(1) of the Act, to be a municipality for the purposes of Part IX of the Act, or
Excise Tax Act — E-15 (i)
(i) is designated under section 259 of the Act, or under section 22 or 23, to be a municipality for the purposes of that section, or
Excise Tax Act — E-15 (ii)
(ii) is established by the municipal body and determined, under paragraph (b) of the definition municipality in subsection 123(1) of the Act, to be a municipality for the purposes of Part IX of the Act, or
Excise Tax Act — E-15 (b)
(b) where the municipal body is a provincially established designated body, is determined under that paragraph to be a municipality for the purposes of that Part,
Excise Tax Act — E-15
and for the purposes of this definition, an organization is owned or controlled by a municipal body if
Excise Tax Act — E-15 (c)
(c) all or substantially all of the shares of the organization are owned by the municipal body or all or substantially all of the assets held by the organization are owned by the municipal body or are assets the disposition of which is controlled by the municipal body so that, in the event of a winding-up or liquidation of the organization, those assets are vested in the municipal body, or
Excise Tax Act — E-15 (d)
(d) the organization is required to submit to the municipal body the periodic operating and, where applicable, capital budget of the organization for approval and a majority of the members of the governing body of the organization are appointed by the municipal body;
Excise Tax Act — E-15
provincially established designated body means a body that is established by Her Majesty in right of a province and designated, under section 259 of the Act, to be a municipality for the purposes of that section;
Excise Tax Act — E-15
public sector body does not include a charity;
Excise Tax Act — E-15
public service body does not include a charity;
Excise Tax Act — E-15
registered party means a party (including any regional or local association of the party), a candidate or a referendum committee governed by an Act of Parliament or a law of a province that imposes requirements relating to election finances or referendum expenses;
Excise Tax Act — E-15
specified parking area in relation to a supply of a parking space means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users;
Excise Tax Act — E-15 (a)
transit authority means an entity that meets the following conditions: (a) the entity is (i) a division, department or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or (ii) a non-profit organization that (A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or (B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and (b) all or substantially all of the supplies made by the entity are (i) supplies of public passenger transportation services provided within a particular municipality and its environs, or (ii) supplies of rights for individuals to use public passenger transportation services referred to in subparagraph (i);
Excise Tax Act — E-15 (a)
(a) the entity is (i) a division, department or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or (ii) a non-profit organization that (A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or (B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and
Excise Tax Act — E-15 (i)
(i) a division, department or agency of a government, municipality or school authority, the primary purpose of which is to supply public passenger transportation services, or
Excise Tax Act — E-15 (ii)
(ii) a non-profit organization that (A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or (B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and
Excise Tax Act — E-15 (A)
(A) receives funding from a government, municipality or school authority to support the supply of public passenger transportation services, or
Excise Tax Act — E-15 (B)
(B) is established and operated for the purpose of providing public passenger transportation services to individuals with a disability, and
Excise Tax Act — E-15 (b)
(b) all or substantially all of the supplies made by the entity are (i) supplies of public passenger transportation services provided within a particular municipality and its environs, or (ii) supplies of rights for individuals to use public passenger transportation services referred to in subparagraph (i);
Excise Tax Act — E-15 (i)
(i) supplies of public passenger transportation services provided within a particular municipality and its environs, or
Excise Tax Act — E-15 (ii)
(ii) supplies of rights for individuals to use public passenger transportation services referred to in subparagraph (i);
Excise Tax Act — E-15 2
out reference to sections 1.1 and 1.2 or Part II of Schedule VI were read without reference to section 1.2, as the case may be; or (q) property or a service (i) the supply of which is not a qualifying health care supply (as defined in section 1 of Part II of this Schedule), and (ii) the supply of which would be included in any of sections 2 to 8 and 10 of Part II of this Schedule if that Part were read without reference to sections 1.1 and 1.2.
Excise Tax Act — E-15 (b)
(b) property or a service where the supply is deemed under Part IX of the Act to have been made by the institution (other than a supply that is deemed only under section 136.1 of the Act to have been made);
Excise Tax Act — E-15 (c)
(c) property (other than capital property of the institution or property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property) where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) in commercial activities of the institution;
Excise Tax Act — E-15 (d)
(d) capital property of the institution where, immediately before the time tax would be payable in respect of the supply if it were a taxable supply, the property was used (otherwise than in making the supply) primarily in commercial activities of the institution;
Excise Tax Act — E-15 (e)
(e) tangible property that was acquired, manufactured or produced by the institution for the purpose of making a supply of the property and was neither donated to the institution nor used by another person before its acquisition by the institution, or any service supplied by the institution in respect of such property, other than such property or such a service supplied by the institution under a contract for catering;
Excise Tax Act — E-15 (f)
(f) property made by way of lease, licence or similar arrangement in conjunction with a supply of real property included in paragraph 25(f);
Excise Tax Act — E-15 (g)
(g) property or a service made by the institution under a contract for catering for an event or occasion sponsored or arranged by another person who contracts with the institution for catering;
Excise Tax Act — E-15 (h)
(h) a membership where the membership (i) entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, or (ii) includes a right to participate in a recreational or athletic activity, or use facilities, at a place of amusement, except where the value of the supplies, discounts or right described in subparagraph (i) or (ii) is insignificant in relation to the consideration for the membership;
Excise Tax Act — E-15 (i)
(i) entitles the member to supplies of admissions in respect of a place of amusement that would be taxable supplies if they were made separately from the supply of the membership, or to discounts on the value of consideration for such supplies, or
Excise Tax Act — E-15
except where the value of the supplies, discounts or right described in subparagraph (i) or (ii) is insignificant in relation to the consideration for the membership;
Excise Tax Act — E-15 (i)
(i) services of performing artists in a performance where the supply is made to a person who makes taxable supplies of admissions in respect of the performance;
Excise Tax Act — E-15 (j)
(j) a service involving, or a membership or other right entitling a person to, supervision or instruction in any recreational or athletic activity;
Excise Tax Act — E-15 (k)
(k) a right to play or participate in a game of chance;
Excise Tax Act — E-15 (l)
(l) a service of instructing individuals in, or administering examinations in respect of, any course where the supply is made by a vocational school, as defined in section 1 of Part III, or a school authority, public college or university;
Excise Tax Act — E-15 (m)
(m) an admission in respect of (i) a place of amusement, (ii) a seminar, conference or similar event where the supply is made by a university or public college, or (iii) any fund-raising event held after April 1991;
Excise Tax Act — E-15 (ii)
(ii) a seminar, conference or similar event where the supply is made by a university or public college, or
Excise Tax Act — E-15 (iii)
(iii) any fund-raising event held after April 1991;
Excise Tax Act — E-15 (n)
(n) property or a service made by a municipality;
Excise Tax Act — E-15 (o)
(o) designated municipal property, if the public institution is a person designated to be a municipality for the purposes of section 259 of the Act;
Excise Tax Act — E-15 (p)
(p) property or a service (i) the supply of which (A) is a cosmetic service supply (as defined in section 1 of Part II of this Schedule), or (B) is in respect of a cosmetic service supply referred to in clause (A) and is not made for medical or reconstructive purposes, and (ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to sections 1.1 and 1.2 or Part II of Schedule VI were read without reference to section 1.2, as the case may be; or
Excise Tax Act — E-15 (i)
(i) the supply of which (A) is a cosmetic service supply (as defined in section 1 of Part II of this Schedule), or (B) is in respect of a cosmetic service supply referred to in clause (A) and is not made for medical or reconstructive purposes, and
Excise Tax Act — E-15 (A)
(A) is a cosmetic service supply (as defined in section 1 of Part II of this Schedule), or
Excise Tax Act — E-15 (B)
(B) is in respect of a cosmetic service supply referred to in clause (A) and is not made for medical or reconstructive purposes, and
Excise Tax Act — E-15 (ii)
(ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to sections 1.1 and 1.2 or Part II of Schedule VI were read without reference to section 1.2, as the case may be; or
Excise Tax Act — E-15 (q)
(q) property or a service (i) the supply of which is not a qualifying health care supply (as defined in section 1 of Part II of this Schedule), and (ii) the supply of which would be included in any of sections 2 to 8 and 10 of Part II of this Schedule if that Part were read without reference to sections 1.1 and 1.2.
Excise Tax Act — E-15 (i)
(i) the supply of which is not a qualifying health care supply (as defined in section 1 of Part II of this Schedule), and
Excise Tax Act — E-15 (ii)
(ii) the supply of which would be included in any of sections 2 to 8 and 10 of Part II of this Schedule if that Part were read without reference to sections 1.1 and 1.2.
Excise Tax Act — E-15 3
3 A supply made by a public institution of an admission to a fund-raising dinner, ball, concert, show or like fund-raising event where part of the consideration for the supply may reasonably be regarded as an amount that is donated to the institution and in respect of which a receipt referred to in subsection 110.1(2) or 118.1(2) of the Income Tax Act may be issued or could be issued if the recipient of the supply were an individual.
Excise Tax Act — E-15 3.1
3.1 A supply by way of sale of personal property or a service made by a public institution in the course of a fund-raising activity of the institution, but not including (a) a supply of any property or service where (i) the institution makes supplies of such property or services in the course of that activity, or (ii) the agreement for the supply entitles the recipient to receive from the institution property or services, on a regular or continuous basis throughout the year or a significant portion of the year; (b) a supply of property or a service included in paragraph 2(a), (b), (c), (d) or (k); or (c) a supply of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance.
Excise Tax Act — E-15 (a)
(a) a supply of any property or service where (i) the institution makes supplies of such property or services in the course of that activity, or (ii) the agreement for the supply entitles the recipient to receive from the institution property or services, on a regular or continuous basis throughout the year or a significant portion of the year;
Excise Tax Act — E-15 (i)
(i) the institution makes supplies of such property or services in the course of that activity, or
Excise Tax Act — E-15 (ii)
(ii) the agreement for the supply entitles the recipient to receive from the institution property or services,
Excise Tax Act — E-15 (b)
(b) a supply of property or a service included in paragraph 2(a), (b), (c), (d) or (k); or
Excise Tax Act — E-15 4
4 A supply of tangible personal property (other than excisable goods) made by way of sale by a public sector body where (a) the body does not carry on the business of selling such property; (b) all the salespersons are volunteers; (c) the consideration for each item sold does not exceed $5; and (d) the property is not sold at an event at which supplies of property of the kind or class supplied are made by persons who carry on the business of selling such property.
Excise Tax Act — E-15 (a)
(a) the body does not carry on the business of selling such property;
Excise Tax Act — E-15 (b)
(b) all the salespersons are volunteers;
Excise Tax Act — E-15 (c)
(c) the consideration for each item sold does not exceed $5; and
Excise Tax Act — E-15 (d)
(d) the property is not sold at an event at which supplies of property of the kind or class supplied are made by persons who carry on the business of selling such property.
Excise Tax Act — E-15 5
5 A supply made by a public sector body of an admission in respect of a place of amusement at which the principal activity is the placing of bets or the playing of games of chance, where (a) the administrative functions and other functions performed in operating the game and taking the bets are performed exclusively by volunteers; and (b) in the case of a bingo or casino, the game is not conducted in premises or at a place, including any temporary structure, that is used primarily for the purposes of conducting gambling activities.
Excise Tax Act — E-15 (a)
(a) the administrative functions and other functions performed in operating the game and taking the bets are performed exclusively by volunteers; and
Excise Tax Act — E-15 5.1
5.1 A supply made by a public institution or non-profit organization (other than a prescribed person) of a right, other than an admission, to play or participate in a game of chance (other than a prescribed game of chance).
Excise Tax Act — E-15 5.2
5.2 A supply of a service that is deemed under section 187 of the Act to have been supplied (a) by a public institution or non-profit organization (other than a prescribed person); or (b) where the service is in respect of a bet made through the agency of a pari-mutuel system on a running, trotting or pacing horse-race.
Excise Tax Act — E-15 (a)
(a) by a public institution or non-profit organization (other than a prescribed person); or
Excise Tax Act — E-15 (b)
(b) where the service is in respect of a bet made through the agency of a pari-mutuel system on a running, trotting or pacing horse-race.
Excise Tax Act — E-15 6
6 A supply by way of sale made by a public service body (other than a municipality) to a recipient of tangible personal property (other than capital property of the body or, if the body is a person designated to be a municipality for the purposes of section 259 of the Act, designated municipal property), or of a service purchased by the body for the purpose of making a supply by way of sale of the service, if the total charge for the supply is the usual charge by the body for such supplies to such recipients and (a) if the body does not charge the recipient any amount as tax under Part IX of the Act in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and (b) if the body charges the recipient an amount as tax under that Part in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax , R.S.Q., c. T-0.1, at a time when the body was a registrant as defined in section 1 of that Act.
Excise Tax Act — E-15 (a)
(a) if the body does not charge the recipient any amount as tax under Part IX of the Act in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and
Excise Tax Act — E-15 (b)
(b) if the body charges the recipient an amount as tax under that Part in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under that Part and without reference to any tax that became payable under the first paragraph of section 16 of An Act respecting the Québec sales tax , R.S.Q., c. T-0.1, at a time when the body was a registrant as defined in section 1 of that Act.
Excise Tax Act — E-15 9
9 A supply made by a public sector body of an admission in respect of a place of amusement where the maximum consideration for a supply by the body of such an admission does not exceed one dollar.