GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 20
20 Artificial limbs, with or without power, and all accessories and devices therefor; spinal and other orthopaedic braces; specially constructed appliances made to order for a person having a crippled or deformed foot or ankle; parts of the foregoing.
Excise Tax Act — E-15 21
21 Aural, nasal, mastectomy and other medical or surgical prostheses; ileostomy, colostomy and urinary appliances or similar articles designed to be worn by an individual; articles and materials, not including cosmetics, for use by the individual user of the prosthesis, appliance or similar article and necessary for the proper application and maintenance of the foregoing.
Excise Tax Act — E-15 22
22 Canes and crutches designed for use by the handicapped; attachments, accessories and parts therefor.
Excise Tax Act — E-15 23
23 Blood glucose monitors and meters and parts and accessories specially designed therefor, blood sugar testing strips, blood ketone testing strips, urinary sugar testing strips, reagents and tablets and urinary ketone testing strips, reagents and tablets.
Excise Tax Act — E-15 24
24 Articles and materials to be incorporated into or to form a constituent or component part of any of the tax exempt goods mentioned in this Part when sold to or imported by a manufacturer or producer for use by that manufacturer or producer in the manufacture or production of any such tax exempt goods.
Excise Tax Act — E-15 1
1 Boats purchased by fishermen for use in the fisheries, and articles and materials for use exclusively in the manufacture, equipment or repair thereof.
Excise Tax Act — E-15 3
3 Cotton duck and cotton sail twine for use exclusively in the manufacture of equipment for ships or vessels.
Excise Tax Act — E-15 4
4 Lobster pots, lobster traps, crab or shrimp pots, crab or shrimp traps, cod traps, eel traps, articles for binding or wedging lobster claws, and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 5
5 Fishing nets and nettings of all kinds; specially designed needles for use in repairing fishing nets; metal panel devices for use in keeping nets open; metal swivels; fish hooks, lures, jiggers and artificial baits; sinkers and floats including trawl kegs; threads, twine, marlines, fishing lines, rope and cordage; carapace measures; all the foregoing for use in commercial fishing, or in the commercial harvesting of marine plants; none of the foregoing for sports fishing purposes; articles and materials for use in the manufacture, preservation or repair of the tax exempt goods specified in this section.
Excise Tax Act — E-15 2
2 Gold and silver in bars, blocks, drops, ingots, plates or sheets not further manufactured.
Excise Tax Act — E-15 6
6 Blast furnace slag and boiler slag, not further processed than crushed and screened.
Excise Tax Act — E-15 1
1 Articles and materials purchased or imported by a government of a country designated by the Governor in Council pursuant to heading No. 98.10 of Schedule I to the Customs Tariff , or purchased or imported by a Canadian government agency on behalf of such a government, for the construction, maintenance or operation of military or defence establishments in Canada and not intended for resale, gift or other disposition except as may be authorized by the Minister of National Revenue.
Excise Tax Act — E-15 2
2 Baler twine and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 3
3 British and Canadian coins; foreign gold coin.
Excise Tax Act — E-15 4
4 Coin of any metal, of authorized weight and design, issued for use as currency under the authority of the government of any country.
Excise Tax Act — E-15 5
5 Donations of clothing and books for charitable purposes.
Excise Tax Act — E-15 6
6 Fire brick, plastic refractories, high temperature cement, fire clay and other refractory materials and materials to be used or consumed exclusively in the manufacture thereof.
Excise Tax Act — E-15 7
7 Identification tags or labels for designating the grades or quality of meat, poultry, fish, eggs, fruit and vegetables, and materials for use exclusively in the manufacture thereof.
Excise Tax Act — E-15 8
8 Memorials or monuments erected in memory of members of the Armed Forces who lost their lives in the service of their country.
Excise Tax Act — E-15 10
10 Stained glass windows of blown glass, technically called Antique glass, or of handmade slab glass, and materials for use exclusively in the manufacture of those windows.
Excise Tax Act — E-15 11
11 Tanks for collecting milk and materials for use exclusively in the manufacture thereof, not including chassis or cabs.
Excise Tax Act — E-15 15
15 Bicycles and tricycles, and articles and materials for use exclusively in the manufacture or production thereof.
Excise Tax Act — E-15 16
16 Amusement riding devices, ancillary equipment and parts therefor, not including motor trucks or coin operated devices, specially designed for use at agricultural exhibitions or commercial fairs, and articles and materials for use exclusively in the manufacture or production thereof.
Excise Tax Act — E-15 17
17 Conversion parts and kits, for use in the conversion or modification to the metric system of retail scales having a maximum weighing capacity of one hundred kilograms, specifically designed for and used in the weighing of goods in retail operations, when sold or imported before January 1, 1984.
Excise Tax Act — E-15 18
18 Articles and materials to be used in Canada for the construction of bridges and tunnels crossing the boundary between the United States and Canada.
Excise Tax Act — E-15 19
19 Postage stamps; medals, trophies and other prizes, not including usual merchantable goods, won abroad in competitions or bestowed, received or accepted abroad, or donated by persons or organizations abroad for heroic deeds, valour or distinction.
Excise Tax Act — E-15 19.1
19.1 Original engravings, prints and lithographs produced directly in black and white or in colour of one or of several plates wholly executed by hand by the artist, but not including such articles produced by any mechanical or photo-mechanical process.
Excise Tax Act — E-15 20
20 Paintings, drawings and pastels; all the foregoing when produced by an artist and valued at not less than twenty dollars each.
Excise Tax Act — E-15 21
21 Original sculptures and statuary; the first twelve replicas thereof; assemblages; all the foregoing when produced by a professional artist and valued at not less than seventy-five dollars each.
Excise Tax Act — E-15 22
22 Hand-woven tapestries or handmade appliqués; all the foregoing when suitable only for use as wall hangings and valued at not less than two hundred and fifteen dollars per square metre.
Excise Tax Act — E-15 23
23 All articles specially designed for the use of the blind for any purpose when for blind persons and purchased or imported by, or on the order or certificate of, the Canadian National Institute for the Blind, or any other bona fide institution or association for the blind.
Excise Tax Act — E-15 24
24 Sanitary napkins, tampons, belts for sanitary napkins, and articles and materials for use exclusively in the manufacture or production thereof.
Excise Tax Act — E-15 25
25 Contraceptives and articles and materials for use exclusively in the manufacture or production thereof.
Excise Tax Act — E-15 26
26 Trophies of war, being arms, military stores, munitions of war and other articles, which are to be retained for use as trophies, when imported into Canada.
Excise Tax Act — E-15 27
27 Menageries; carriages equipped to be animal drawn and harness for use therewith.
Excise Tax Act — E-15 28
28 All the following: (a) electronic bar-code scanning equipment designed to read product bar codes applied to goods held by a person for sale in the ordinary course of business; (b) cash registers designed with the capability of calculating and recording sales taxes imposed by more than one jurisdiction; (c) equipment designed to convert a cash register or similar sales recording device to one that has the capability of calculating and recording sales taxes imposed by more than one jurisdiction; (d) sales recording devices similar to cash registers, designed with the capability of calculating and recording sales taxes imposed by more than one jurisdiction, sold to or imported by a person for use by the person in a retail or wholesale outlet primarily for recording sales and controlling inventory; (e) electronic equipment that is ancillary to the goods described in any of paragraphs (a) to (d), when sold to or imported by a person for use by the person in a retail or wholesale outlet primarily for recording sales and controlling inventory; and (f) articles and materials to be incorporated into or to form a constituent or component part of any of the goods described in paragraphs (a) to (e), when sold to or imported by a manufacturer or producer for use by the manufacturer or producer in the manufacture or production of those goods.
Excise Tax Act — E-15 (a)
(a) electronic bar-code scanning equipment designed to read product bar codes applied to goods held by a person for sale in the ordinary course of business;
Excise Tax Act — E-15 (b)
(b) cash registers designed with the capability of calculating and recording sales taxes imposed by more than one jurisdiction;
Excise Tax Act — E-15 (c)
(c) equipment designed to convert a cash register or similar sales recording device to one that has the capability of calculating and recording sales taxes imposed by more than one jurisdiction;
Excise Tax Act — E-15 (d)
(d) sales recording devices similar to cash registers, designed with the capability of calculating and recording sales taxes imposed by more than one jurisdiction, sold to or imported by a person for use by the person in a retail or wholesale outlet primarily for recording sales and controlling inventory;
Excise Tax Act — E-15 (e)
(e) electronic equipment that is ancillary to the goods described in any of paragraphs (a) to (d), when sold to or imported by a person for use by the person in a retail or wholesale outlet primarily for recording sales and controlling inventory; and
Excise Tax Act — E-15 (f)
(f) articles and materials to be incorporated into or to form a constituent or component part of any of the goods described in paragraphs (a) to (e), when sold to or imported by a manufacturer or producer for use by the manufacturer or producer in the manufacture or production of those goods.
Excise Tax Act — E-15 1
1 Certain goods sold to or imported by municipalities for their own use and not for resale, as follows: (a) culverts; (b) equipment, at a price in excess of two thousand dollars per unit, specially designed for use directly for road making, road cleaning or fire fighting, but not including automobiles or ordinary motor trucks; (c) fire hose including couplings and nozzles therefor; (d) fire truck chassis for the permanent attachment thereon of fire fighting equipment for use directly in fire fighting; (e) goods for use directly in a water distribution, sewerage or drainage system; goods used in the construction of a building, or that part of a building, used exclusively to house machinery and apparatus for use directly in a water distribution, sewerage or drainage system; chemicals for use in the treatment of water or sewage in a water distribution, sewerage or drainage system; and, for the purposes of this exemption, any agency operating a water distribution, sewerage or drainage system for or on behalf of a municipality may be declared by the Minister to be a municipality; (f) laminated timber for bridges; (g) precast concrete shapes for bridges in public highway systems; (h) structural steel and aluminum for bridges; (i) instruments and materials, not including motor vehicles, aircraft, ships or office equipment, to be used directly and exclusively to detect, measure, record or sample pollutants to water, soil or air; (j) truck chassis for the permanent attachment thereon of equipment, at a price in excess of two thousand dollars per unit, specially designed for use directly for road making or road cleaning; and (k) passenger transportation vehicles and parts therefor, not including vehicles designed to carry less than twelve passengers, for use directly and principally in the operation of a municipal public passenger transportation system, which each day provides a regularly scheduled service to the general public, owned or operated or to be owned or operated by or on behalf of a municipality.
Excise Tax Act — E-15 (b)
(b) equipment, at a price in excess of two thousand dollars per unit, specially designed for use directly for road making, road cleaning or fire fighting, but not including automobiles or ordinary motor trucks;
Excise Tax Act — E-15 (c)
(c) fire hose including couplings and nozzles therefor;
Excise Tax Act — E-15 (d)
(d) fire truck chassis for the permanent attachment thereon of fire fighting equipment for use directly in fire fighting;
Excise Tax Act — E-15 (e)
(e) goods for use directly in a water distribution, sewerage or drainage system; goods used in the construction of a building, or that part of a building, used exclusively to house machinery and apparatus for use directly in a water distribution, sewerage or drainage system; chemicals for use in the treatment of water or sewage in a water distribution, sewerage or drainage system; and, for the purposes of this exemption, any agency operating a water distribution, sewerage or drainage system for or on behalf of a municipality may be declared by the Minister to be a municipality;
Excise Tax Act — E-15 (g)
(g) precast concrete shapes for bridges in public highway systems;
Excise Tax Act — E-15 (h)
(h) structural steel and aluminum for bridges;
Excise Tax Act — E-15 (i)
(i) instruments and materials, not including motor vehicles, aircraft, ships or office equipment, to be used directly and exclusively to detect, measure, record or sample pollutants to water, soil or air;
Excise Tax Act — E-15 (j)
(j) truck chassis for the permanent attachment thereon of equipment, at a price in excess of two thousand dollars per unit, specially designed for use directly for road making or road cleaning; and
Excise Tax Act — E-15 (k)
(k) passenger transportation vehicles and parts therefor, not including vehicles designed to carry less than twelve passengers, for use directly and principally in the operation of a municipal public passenger transportation system, which each day provides a regularly scheduled service to the general public, owned or operated or to be owned or operated by or on behalf of a municipality.
Excise Tax Act — E-15 2
2 Articles and materials for use exclusively in the manufacture of the tax exempt goods mentioned in section 1 of this Part.
Excise Tax Act — E-15 1
generators and electric alternators that are portable or mobile, including drive motors therefor, and generator and alternator sets that are portable or mobile, except when such generators, alternators or sets are purchased for use on a farm for farm purposes only; stand-by electric generators and stand-by electric alternators, including drive motors therefor, and stand-by generator and stand-by alternator sets, for the production of electricity for use primarily in a building that normally utilizes electricity supplied by a public or private utility where that building is used primarily for activities other than the manufacture or production of goods, (s) containers designed for repeated use sold to or imported by manufacturers or producers that are not for use by them exclusively and directly in the manufacture or production of goods, (t) goods, including transformers, for use in the transmission or distribution of electricity, other than goods for use within the plant where the electricity is generated or within any other plant where goods, other than electricity, are manufactured or produced, or (u) pipes, valves, fittings, pumps, compressors, regulators and equipment ancillary to any such goods, for use in transporting or distributing goods, but not including any such pipes, valves, fittings, pumps, compressors, regulators or equipment for use within a manufacturing or production facility or for use in gathering systems for natural gas, natural gas liquids or oil in natural gas fields or oil fields.
Excise Tax Act — E-15 (a)
(a) machinery and apparatus sold to or imported by manufacturers or producers for use by them primarily and directly in (i) the manufacture or production of goods, (ii) the development of manufacturing or production processes for use by them, or (iii) the development of goods for manufacture or production by them,
Excise Tax Act — E-15 (i)
(i) the manufacture or production of goods,
Excise Tax Act — E-15 (ii)
(ii) the development of manufacturing or production processes for use by them, or
Excise Tax Act — E-15 (iii)
(iii) the development of goods for manufacture or production by them,
Excise Tax Act — E-15 (b)
(b) machinery and apparatus sold to or imported by manufacturers or producers for use by them directly in the detection, measurement, prevention, treatment, reduction or removal of pollutants to water, soil or air attributable to the manufacture or production of goods,
Excise Tax Act — E-15 (b.1)
(b.1) machinery and apparatus for use primarily and directly in the treatment or processing of toxic waste in a toxic waste treatment plant,
Excise Tax Act — E-15 (c)
(c) equipment sold to or imported by manufacturers or producers for use by them in carrying refuse or waste from machinery and apparatus used by them directly in the manufacture or production of goods or for use by them for exhausting dust and noxious fumes produced by their manufacturing or producing operations,
Excise Tax Act — E-15 (d)
(d) safety devices and equipment sold to or imported by manufacturers or producers for use by them in the prevention of accidents in the manufacture or production of goods,
Excise Tax Act — E-15 (e)
(e) self-propelled trucks mounted on rubber-tired wheels for off-highway use exclusively at mines and quarries,
Excise Tax Act — E-15 (f)
(f) internal combustion tractors, other than highway truck tractors, for use exclusively in the operation of logging, the operation to include the removal of the log from stump to skidway, log dump, or common or other carrier,
Excise Tax Act — E-15 (h)
(h) machinery, logging cars, cranes, captive balloons having a volume of four thousand two hundred and forty-eight cubic metres (4 248 m 3 ) or more, blocks and tackle, wire rope and logging boom chain; all the foregoing for use exclusively in the operation of logging, the operation to include the removal of the log from stump to skidway, log dump, or common or other carrier,
Excise Tax Act — E-15 (i)
(i) pipes or tubes commonly known as “oil-country goods”, being casing or tubing and fittings, couplings, thread protectors and nipples therefor; drill pipe; all of the foregoing for use in connection with natural gas or oil wells,
Excise Tax Act — E-15 (j)
(j) machinery and apparatus, including wire rope, drilling bits and seismic shot-hole casing, for use in exploration for or discovery or development of petroleum, natural gas or minerals,
Excise Tax Act — E-15 (k)
(k) repair and maintenance equipment sold to or imported by manufacturers or producers for use by them in servicing goods described in paragraphs (a) to (j) that are used by them,
Excise Tax Act — E-15 (l)
(l) parts for goods described in paragraphs (a) to (k),
Excise Tax Act — E-15 (m)
(m) drilling mud and additives therefor,
Excise Tax Act — E-15 (n)
(n) geophysical surveying precision instruments and equipment for use exclusively in prospecting for, or in the exploration and development of, petroleum, natural gas, water wells and minerals, or for geophysical studies for engineering projects, including the following: magnetometers; gravity meters and other instruments designed to measure the elements, variations and distortions of the natural gravitational force; field potentiometers, meggers, non-polarizing electrodes, and electrical equipment for making measurements in drill holes; instruments and equipment for seismic prospecting; geiger muller counters and other instruments for radioactive methods of geophysical prospecting; electrical and electronic amplifying devices and electrical thermostats designed to be used with any of the foregoing; repair parts, tripods and fitted carrying cases for any of the foregoing, and
Excise Tax Act — E-15 (o)
(o) articles and materials for use in the manufacture of goods described in paragraphs (a) to (n),
Excise Tax Act — E-15 (q)
(q) motor vehicles except those described in paragraphs (e) and (h),
Excise Tax Act — E-15 (r)
(r) electric generators and electric alternators that are portable or mobile, including drive motors therefor, and generator and alternator sets that are portable or mobile, except when such generators, alternators or sets are purchased for use on a farm for farm purposes only; stand-by electric generators and stand-by electric alternators, including drive motors therefor, and stand-by generator and stand-by alternator sets, for the production of electricity for use primarily in a building that normally utilizes electricity supplied by a public or private utility where that building is used primarily for activities other than the manufacture or production of goods,
Excise Tax Act — E-15 (s)
(s) containers designed for repeated use sold to or imported by manufacturers or producers that are not for use by them exclusively and directly in the manufacture or production of goods,
Excise Tax Act — E-15 (t)
(t) goods, including transformers, for use in the transmission or distribution of electricity, other than goods for use within the plant where the electricity is generated or within any other plant where goods, other than electricity, are manufactured or produced, or
Excise Tax Act — E-15 (u)
(u) pipes, valves, fittings, pumps, compressors, regulators and equipment ancillary to any such goods, for use in transporting or distributing goods, but not including any such pipes, valves, fittings, pumps, compressors, regulators or equipment for use within a manufacturing or production facility or for use in gathering systems for natural gas, natural gas liquids or oil in natural gas fields or oil fields.
Excise Tax Act — E-15 2
2 Materials, not including grease, lubricating oils or fuel for use in internal combustion engines, consumed or expended by manufacturers or producers directly in (a) the process of manufacture or production of goods; (b) the development of manufacturing or production processes for use by them; (c) the development of goods for manufacture or production by them; or (d) the detection, measurement, prevention, treatment, reduction or removal of pollutants described in paragraph 1(b) of this Part.
Excise Tax Act — E-15 (a)
(a) the process of manufacture or production of goods;
Excise Tax Act — E-15 (b)
(b) the development of manufacturing or production processes for use by them;
Excise Tax Act — E-15 (c)
(c) the development of goods for manufacture or production by them; or
Excise Tax Act — E-15 (d)
(d) the detection, measurement, prevention, treatment, reduction or removal of pollutants described in paragraph 1(b) of this Part.
Excise Tax Act — E-15 3
3 Plans and drawings, related specifications and substitutes therefor, and reproductions of any of the foregoing, when sold to or imported by manufacturers or producers for use by them directly in (a) the manufacture or production of goods, (b) the development of manufacturing or production processes for use by them, (c) the development of goods for manufacture or production by them, or (d) the detection, measurement, prevention, treatment, reduction or removal of pollutants described in paragraph 1(b) of this Part, and materials for use exclusively in the manufacture of those plans, drawings, specifications, substitutes or reproductions.
Excise Tax Act — E-15 (a)
(a) the manufacture or production of goods,
Excise Tax Act — E-15 (b)
(b) the development of manufacturing or production processes for use by them,
Excise Tax Act — E-15 (c)
(c) the development of goods for manufacture or production by them, or