Excise Tax Act — E-15 2
Definitions 2 (1) The following definitions apply in this section, Parts I to VIII (other than section 121) and Schedules I to IV: accredited representative [Repealed, 2002, c. 22, s. 366] Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act ; ( Agence ) Atlantic manufactured tobacco [Repealed, 2001, c. 16, s. 16] bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act ; ( banque ) black stock [Repealed, 2002, c. 22, s. 413] black stock cigarettes [Repealed, 2002, c. 22, s. 413] black stock manufactured tobacco [Repealed, 2001, c. 16, s. 16] cigar [Repealed, 2002, c. 22, s. 366] cigarette [Repealed, 2002, c. 22, s. 366] Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act ; ( commissaire ) cosmetics means goods, whether possessing therapeutic or prophylactic properties or not, commonly or commercially known as toilet articles, preparations or cosmetics, that are intended for use or application for toilet purposes, or for use in connection with the care of the human body, including the hair, nails, eyes, teeth, or any other part or parts thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes toilet soaps, shaving soaps and shaving creams, skin creams and lotions, shampoos, mouth washes, oral rinses, toothpastes, tooth powders, denture creams and adhesives, antiseptics, bleaches, depilatories, perfumes, scents and similar preparations; ( cosmétiques ) diesel fuel includes any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than any such fuel oil that is intended for use and is actually used as heating oil; ( combustible diesel ) document includes money, a security and a record; ( document ) duty free shop has the meaning assigned by subsection 2(1) of the Customs Act ; ( boutique hors taxes ) foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country; ( boutique hors taxes à l’étranger ) foreign ships’ stores means tobacco products taken on board a vessel or aircraft while the vessel or aircraft is outside Canada and that are intended for consumption by or sale to the passengers or crew while the passengers and crew are on board the vessel or aircraft; ( provisions de bord à l’étranger ) gasoline means gasoline type fuels for use in internal combustion engines other than aircraft engines; ( essence ) health goods means any material, substance, mixture, compound or preparation, of whatever composition or in whatever form, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, a disorder, an abnormal physical state or the symptoms thereof in human beings or animals or for use in restoring, correcting or modifying organic functions in human beings or animals; ( marchandises relatives à la santé ) heating oil means any fuel oil that is consumed exclusively for providing heat to a home, building or similar structure and that is not consumed for generating heat in an industrial process, including any commercial process that involves removing moisture from a good; ( huile à chauffage ) Indian [Repealed, 2002, c. 22, s. 413] licensed tobacco manufacturer [Repealed, 2001, c. 16, s. 16] listed international agreement means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada, or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction; ( accord international désigné ) manufactured tobacco [Repealed, 2002, c. 22, s. 366] manufactu