Excise Tax Act — E-15 240
Registration required 240 (1) Every person who makes a taxable supply in Canada in the course of a commercial activity engaged in by the person in Canada is required to be registered for the purposes of this Part, except where (a) the person is a small supplier; (b) the only commercial activity of the person is the making of supplies of real property by way of sale otherwise than in the course of a business; or (c) the person is a non-resident person who does not carry on any business in Canada. Taxi business (1.1) Notwithstanding subsection (1), every small supplier who carries on a taxi business is required to be registered for the purposes of this Part in respect of that business. Prescribed selected listed financial institutions (1.2) Every selected listed financial institution that is prescribed is required to be registered for the purposes of this Part. Group registration of selected listed financial institutions (1.3) The following rules apply in respect of a prescribed group of selected listed financial institutions: (a) the group is required to be registered for the purposes of this Part; (b) a person that is prescribed in respect of the group must apply to the Minister for registration of the group before the day that is prescribed; (c) each member of the group is deemed to be a registrant for the purposes of this Part; and (d) despite subsections (1) to (1.2), each member of the group is not required to be separately registered. Additional member of group (1.4) If a selected listed financial institution becomes, on a particular day, a member of an existing group that is required to be registered for the purposes of this Part or that is registered under this Subdivision, the following rules apply: (a) if the group is required to be registered, the application for the registration of the group under paragraph (1.3)(b) must list the financial institution as a member of the group; (b) if the group is registered, the financial institution or the person that is prescribed in respect of the group for the purpose of paragraph (1.3)(b) must, before the day that is 30 days after the particular day, apply to the Minister to add the financial institution to the registration of the group; (c) the financial institution is deemed to be a registrant for the purposes of this Part as of the particular day; and (d) despite subsections (1) to (1.2), the financial institution is not required to be separately registered as of the particular day. Non-resident supplier — tangible personal property (1.5) Despite subsection (1), every person that is required under section 211.22 to be registered under this Subdivision is required to be registered for the purposes of this Part. Non-resident performers, etc. (2) Every person (other than a person registered under Subdivision E of Division II) that enters Canada for the purpose of making taxable supplies of admissions in respect of a place of amusement, a seminar, an activity or an event is required to be registered for the purposes of this Part and shall, before making any such supply, apply to the Minister for registration. Application (2.1) A person required under any of subsections (1) to (1.2) and (1.5) to be registered must apply to the Minister for registration before the day that is 30 days after (a) in the case of a person required under subsection (1.1) to be registered in respect of a taxi business, the day the person first makes a taxable supply in Canada in the course of that business; (a.1) in the case of a selected listed financial institution required under subsection (1.2) to be registered, the day that is prescribed; (a.2) in the case of a person required under subsection (1.5) to be registered, the first day on which the person is required under section 211.22 to be registered under this Subdivision; and (b) in any other case, the day the person first makes a taxable supply in Canada, otherwise than as a small supplier, in the course of a commercial activity engaged in by the