Excise Tax Act — E-15 240
er 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 person in Canada. Registration permitted (3) An application for registration for the purposes of this Part may be made to the Minister by any person that is not required under subsection (1), (1.1), (1.2), (1.5), (2) or (4) to be registered, that is not required to be included in, or added to, the registration of a group under subsection (1.3) or (1.4) and that (a) is engaged in a commercial activity in Canada; (b) is a non-resident person who in the ordinary course of carrying on business outside Canada (i) regularly solicits orders for the supply by the person of tangible personal property for export to, or delivery in, Canada, or (ii) has entered into an agreement for the supply by the person of (A) services to be performed in Canada, or (B) intangible personal property to be used in Canada or that relates to (I) real property situated in Canada, (II) tangible personal property ordinarily situated in Canada, or (III) services to be performed in Canada; (c) is a listed financial institution resident in Canada; (d) is resident in Canada and is (i) a particular corporation, partnership or trust that owns units (as defined in subsection 186(0.1)) or holds indebtedness of a corporation that is, for the purposes of section 186, an operating corporation of the particular corporation, partnership or trust, or (ii) a particular corporation that is acquiring, or proposes to acquire, all or substantially all of the issued and outstanding shares of the capital stock of another corporation, having full voting rights under all circumstances, if all or substantially all of the property of the other corporation is, for the purposes of section 186, property that was last manufactured, produced, acquired or imported by the other corporation for consumption, use or supply exclusively in the course of its commercial activities, (e) is the recipient of a qualifying supply (as defined in subsection 167.11(1)), or of a supply that would be a qualifying supply if the recipient were a registrant, and the recipient files an election referred to in subsection 167.11(2) with the Minister in respect of the qualifying supply before the particular day that is referred to in paragraph 167.11(7)(a); or (f) a corporation that would be a temporary member, as defined in subsection 156(1), in the absence of paragraph (a) of that definition. Extended registration permitted for taxi business (3.1) Where a person who is a small supplier carrying on a taxi business files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have the registration of the person apply in respect of all commercial activities engaged in by the person in Canada, the Minister may approve the request and shall thereupon notify the person in writing of the date from which the registration so applies. Suppliers of prescribed property (4) Every person (other than a small supplier), whether or not resident in Canada, who, in Canada, whether through an employee or agent or by means of advertising directed at the Canadian market, solicits orders for the supply by the person of, or offers to supply, property that is prescribed property for the purposes of section 143.1 and that is to be sent by mail or courier to the recipient at an address in Canada (a) shall be deemed, for the purposes of this Part, to be carrying on business in Canada; and (b) is required to be registered for the purposes of this Part. Form and contents of application (5) An application for registration, or an application to be added to the registration of a group, is to be filed with the Minister in prescribed manner and is to be made in prescribed form containing prescribed information. Security (6) Every person who (a) is not resident in Canada or would not, but for subsecti