Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations — 42
Definitions 42 (1) The following definitions apply in this Part. eligible roadway has the same meaning as in section 26 of the New Harmonized Value-added Tax System Regulations, No. 2 . ( voie admissible ) excluded property or service means property or a service that is (a) specified energy that is acquired or imported for consumption or use exclusively in the heating of asphalt to be used directly in the construction or maintenance of an eligible roadway; (b) property or a service described in any of paragraphs (e) to (g) of the definition specified property or service that is acquired or imported by the organizer or sponsor of a convention for consumption or use exclusively at the convention; (c) a 1-800, 1-866, 1-877 or 1-888 telephone service or a similar toll-free telephone service or a service described in paragraph (f) or (g) of the definition specified property or service that is related to a 1-800, 1-866, 1-877 or 1-888 telephone service or a similar toll-free telephone service; (d) access to the Internet; (e) a web-hosting service; (f) a taxi, the operation and custody of which is entrusted to a person by the holder of a taxi permit for the taxi; or (g) property or a service that is acquired or imported exclusively for the purpose of (i) being supplied by a person, (ii) becoming a component of tangible personal property that is to be supplied by a person, or (iii) in the case of property or a service described in paragraph (f) or (g) of the definition specified property or service acquired by a person operating a telecommunication service, being used directly and solely in the making of a taxable supply of a telecommunication service by the person. ( bien ou service exclu ) farming has the meaning assigned by subsection 248(1) of the Income Tax Act . ( agriculture ) large business , at any time, means a person that is, at that time, a prescribed person for the purposes of the definition large business in subsection 236.01(1) of the Act. ( grande entreprise ) motor vehicle has the same meaning as in section 26 of the New Harmonized Value-added Tax System Regulations, No. 2 . ( véhicule automobile ) qualifying energy means specified energy, other than qualifying heating oil, that is a specified property or service. ( forme d’énergie admissible ) qualifying food, beverages and entertainment means food, beverages or entertainment that is a specified property or service. ( aliments, boissons et divertissements admissibles ) qualifying fuel means motive fuel that is a specified property or service. ( carburant admissible ) qualifying heating oil has the same meaning as in section 1 of the Deduction for Provincial Rebate (GST/HST) Regulations . ( huile de chauffage admissible ) qualifying motor vehicle means (a) a selected motor vehicle that is a specified property or service; and (b) property (other than motive fuel) or a service, in respect of a selected motor vehicle, that is a specified property or service. ( véhicule automobile admissible ) qualifying telecommunications services means a specified property or service described in paragraph (f) or (g) of the definition specified property or service . ( service de télécommunication admissible ) recapture rate applicable at a time in respect of a province means (a) if the province is Ontario, (i) in the case of a time that is on or after July 1, 2010 and before July 1, 2015, 100%, (ii) in the case of a time that is on or after July 1, 2015 and before July 1, 2016, 75%, (iii) in the case of a time that is on or after July 1, 2016 and before July 1, 2017, 50%, (iv) in the case of a time that is on or after July 1, 2017 and before July 1, 2018, 25%, and (v) in the case of a time that is on or after July 1, 2018, 0%; (b) if the province is British Columbia, (i) in the case of a time that is on or after July 1, 2010 and before April 1, 2013, 100%, and (ii) in the case of a time that is on or after April 1, 2013, 0%; and (c) if the province is Prince Edward Island, (i) in the ca