Excise Tax Act — E-15 123
ume, use or supply in the course of activities specified in the designation and otherwise than exclusively in the course of activities that are not activities specified in the designation, and (c) in respect of which, or in respect of an improvement to which, an amount included in the total tax charged in respect of the property or service under paragraph (a) of the definition non-creditable tax charged in subsection 259(1) is (i) an amount of tax in respect of a supply made to, or the importation or bringing into a participating province of the property or an improvement to it by, the person at that time, (ii) an amount deemed to have been paid or collected at that time by the person, (iii) an amount required to be added under subsection 129(7) in determining the person’s net tax as a result of a branch or division of the person becoming a small supplier division at that time, or (iv) an amount required to be added under paragraph 171(4)(b) in determining the person’s net tax as a result of the person ceasing at that time to be a registrant; ( bien municipal désigné ) direct cost of a supply of tangible personal property or a service means the total of all amounts each of which is the consideration paid or payable by the supplier (a) for the property or service if it was purchased by the supplier for the purpose of making a supply by way of sale of the property or service, or (b) for an article or material (other than capital property of the supplier) that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property, or is to be consumed or expended directly in the process of manufacturing, producing, processing or packaging the property and, for the purposes of this definition, the consideration paid or payable by a supplier for property or a service is deemed to include (c) tax under this Part payable by the supplier in respect of the acquisition or importation of the property or service by the supplier, (d) if the property was brought into a participating province from another province, any tax under this Part payable by the supplier in respect of the bringing in of the property into the participating province, and (e) any tax, duty or fee payable in respect of the acquisition or importation of the property or service by the supplier and prescribed for the purposes of section 154, excluding the portion of the tax (other than 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, by the supplier at a time when the supplier was a registrant as defined in section 1 of that Act), duty or fee that is recovered or recoverable by the supplier; ( coût direct ) document includes money, a security and a record; ( document ) emission allowance means (a) an allowance, credit or similar instrument (other than a prescribed allowance, credit or instrument) that (i) is issued or created by, or on behalf of, (A) a government, a government of a foreign country, a government of a political subdivision of a country, a supranational organization or an international organization (each of which is in this definition referred to as a “regulator”), (B) a board, commission or other body established by a regulator, or (C) an agency of a regulator, (ii) can be used to satisfy a requirement under (A) a scheme or arrangement implemented by, or on behalf of, a regulator to regulate greenhouse gas emissions, or (B) a prescribed scheme or arrangement, and (iii) represents a specific quantity of greenhouse gas emissions expressed as carbon dioxide equivalent, or (b) a prescribed property; ( unité d’émission ) employee includes an officer; ( salarié ) employer , in relation to an officer, means the person from whom the officer receives remuneration; ( employeur ) equity security means a share of the capital stock of a corporation or any interest in or right to such a share; ( titre de pa