GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 121.1
Application of anti-avoidance rule 121.1 Section 274 applies to this Part with such modifications as the circumstances require, and for that purpose every reference in that section to “an assessment, a reassessment or an additional assessment” shall be read as a reference to “an assessment, a reassessment, an additional assessment, a determination or a redetermination”. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 8
Excise Tax Act — E-15 122
Application 122 This Part is binding (a) on Her Majesty in right of Canada; and (b) on Her Majesty in right of a province in respect of obligations as a supplier to collect and to remit tax in respect of taxable supplies made by Her Majesty in right of the province. (c) [Repealed, 1993, c. 27, s. 9] [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 9
Excise Tax Act — E-15 123
aning as in the Customs Act . Application of provisions to schedules (4) Any provision of this Part that applies for the purposes of this Part also applies for the purposes of Schedules V to X. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, ss. 10, 204(F); 1994, c. 9, s. 2, c. 13, s. 7; 1996, c. 21, s. 64; 1997, c. 10, ss. 1, 150, 255; 1998, c. 19, s. 281; 1999, c. 17, s. 152, c. 28, s. 159; 2000, c. 12, ss. 111, 113, c. 30, s. 18; 2001, c. 17, s. 236; 2002, c. 22, s. 387; 2004, c. 22, s. 29; 2005, c. 38, s. 104; 2006, c. 4, ss. 2, 136; 2007, c. 18, s. 2, c. 35, s. 183; 2009, c. 32, s. 2; 2010, c. 12, s. 55; 2011, c. 15, s. 11; 2012, c. 19, s. 20, c. 31, s. 74; 2014, c. 13, ss. 101, 115, c. 39, s. 92; 2016, c. 12, s. 89; 2017, c. 20, s. 35, c. 33, ss. 106, 162(F); 2018, c. 12, s. 95, c. 27, s. 41 2019, c. 29, s. 70 2021, c. 23, s. 100 2022, c. 10, s. 82 2023, c. 26, s. 114 2024, c. 15, s. 130 2024, c. 20, s. 214 2024, c. 20, s. 216 2026, c. 2, s. 3
Excise Tax Act — E-15
amount means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service; ( montant )
Excise Tax Act — E-15
assessment means an assessment under this Part and includes a reassessment under this Part; ( cotisation )
Excise Tax Act — E-15 (a)
asset management service means a service (other than a prescribed service) rendered by a particular person in respect of the assets or liabilities of another person that is a service of (a) managing or administering the assets or liabilities, irrespective of the level of discretionary authority the particular person has to manage some or all of the assets or liabilities, (b) providing research, analysis, advice or reports in respect of the assets or liabilities, (c) determining which assets or liabilities are to be acquired or disposed of, or (d) acting to realize performance targets or other objectives in respect of the assets or liabilities; ( service de gestion des actifs )
Excise Tax Act — E-15 (a)
builder of a residential complex or of an addition to a multiple unit residential complex means a person who (a) at a time when the person has an interest in the real property on which the complex is situated, carries on or engages another person to carry on for the person (i) in the case of an addition to a multiple unit residential complex, the construction of the addition to the multiple unit residential complex, and (ii) [Repealed, 2014, c. 39, s. 92] (iii) in any other case, the construction or substantial renovation of the complex, (b) acquires an interest in the complex at a time when (i) in the case of an addition to a multiple unit residential complex, the addition is under construction, and (ii) in any other case, the complex is under construction or substantial renovation, (c) in the case of a mobile home or floating home, makes a supply of the home before the home has been used or occupied by any individual as a place of residence, (d) acquires an interest in the complex (i) in the case of a condominium complex or residential condominium unit, at a time when the complex is not registered as a condominium, or (ii) in any case, before it has been occupied by an individual as a place of residence or lodging, for the primary purpose of (iii) making one or more supplies of the complex or parts thereof or interests therein by way of sale, or (iv) making one or more supplies of the complex or parts thereof by way of lease, licence or similar arrangement to persons other than to individuals who are acquiring the complex or parts otherwise than in the course of a business or an adventure or concern in the nature of trade, or (e) in any case, is deemed under subsection 190(1) to be a builder of the complex, but does not include (f) an individual described in paragraph (a), (b) or (d) who (i) carries on the construction or substantial renovation, (ii) engages another person to carry on the construction or substantial renovation for the individual, or (iii) acquires the complex or interest in it, otherwise than in the course of a business or an adventure or concern in the nature of trade, (g) an individual described in paragraph (c) who makes a supply of the mobile home or floating home otherwise than in the course of a business or an adventure or concern in the nature of trade, or (h) a person described in any of paragraphs (a) to (c) whose only interest in the complex is a right to purchase the complex or an interest in it from a builder of the complex; ( constructeur )
Excise Tax Act — E-15
business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment; ( entreprise )
Excise Tax Act — E-15
calendar quarter means a period of three months beginning on the first day of January, April, July or October in each calendar year; ( trimestre civil )
Excise Tax Act — E-15
capital property , in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act , capital property of the person within the meaning of that Act, other than property described in Class 12, 14, 14.1 or 44 of Schedule II to the Income Tax Regulations ; ( immobilisation )
Excise Tax Act — E-15
carrier means a person who supplies a freight transportation service within the meaning assigned by subsection 1(1) of Part VII of Schedule VI; ( transporteur )
Excise Tax Act — E-15
charity means a registered charity or registered Canadian amateur athletic association within the meaning assigned to those expressions by subsection 248(1) of the Income Tax Act , but does not include a public institution; ( organisme de bienfaisance )
Excise Tax Act — E-15 (a)
closely related group means a group of corporations, each member of which is a registrant resident in Canada and is closely related, within the meaning assigned by section 128, to each other member of the group, and for the purposes of this definition, (a) a non-resident insurer that has a permanent establishment in Canada is deemed to be resident in Canada, and (b) credit unions and members of a mutual insurance group are deemed to be registrants; ( groupe étroitement lié )
Excise Tax Act — E-15 (a)
commercial activity of a person means (a) a business carried on by the person (other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the business involves the making of exempt supplies by the person, (b) an adventure or concern of the person in the nature of trade (other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals), except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and (c) the making of a supply (other than an exempt supply) by the person of real property of the person, including anything done by the person in the course of or in connection with the making of the supply; ( activité commerciale )
Excise Tax Act — E-15 (a)
commercial service , in respect of tangible personal property, means any service in respect of the property other than (a) a service of shipping the property supplied by a carrier, (b) a financial service, and (c) a service that is acquired for consumption, use or supply in the course of, or in connection with, the performance of a mining activity (as defined in subsection 188.2(1)) in Canada; ( service commercial )
Excise Tax Act — E-15
common-law partner of an individual at any time means a person who is the common-law partner of the individual at that time for the purposes of the Income Tax Act ; ( conjoint de fait )
Excise Tax Act — E-15
condominium complex means a residential complex that contains more than one residential condominium unit; ( immeuble d’habitation en copropriété )
Excise Tax Act — E-15
consideration includes any amount that is payable for a supply by operation of law; ( contrepartie )
Excise Tax Act — E-15
consideration fraction [Repealed, 1997, c. 10, s. 150]
Excise Tax Act — E-15
consumer of property or a service means a particular individual who acquires or imports the property or service for the particular individual’s personal consumption, use or enjoyment or the personal consumption, use or enjoyment of any other individual at the particular individual’s expense, but does not include an individual who acquires or imports the property or service for consumption, use or supply in the course of commercial activities of the individual or other activities in the course of which the individual makes exempt supplies; ( consommateur )
Excise Tax Act — E-15
continuous transmission commodity means electricity, crude oil, natural gas, or any tangible personal property, that is transportable by means of a wire, pipeline or other conduit; ( produit transporté en continu )
Excise Tax Act — E-15 (a)
convention means a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is (a) to provide any type of amusement, entertainment or recreation, (b) to conduct contests or games of chance, or (c) to transact the business of the convenor or attendees (i) in the course of a trade show that is open to the general public, or (ii) otherwise than in the course of a trade show; ( congrès )
Excise Tax Act — E-15
convention facility means real property that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention; ( centre de congrès )
Excise Tax Act — E-15
cooperative corporation means a cooperative housing corporation and any other cooperative corporation within the meaning assigned by subsection 136(2) of the Income Tax Act ; ( coopérative )
Excise Tax Act — E-15 (a)
cooperative housing corporation means a corporation that was incorporated, by or under a law of Canada or a province providing for the establishment of the corporation or respecting the establishment of cooperative corporations, for the purpose of making supplies by way of lease, licence or similar arrangement of residential units to its members for the purpose of their occupancy as places of residence for individuals where (a) the statute by or under which it was incorporated, its charter, articles of association or by-laws or its contracts with its members require that the activities of the corporation be engaged in at or near cost after providing for reasonable reserves and hold forth the prospect that surplus funds arising from those activities will be distributed among its members in proportion to patronage, (b) none of its members (except other cooperative corporations) have more than one vote in the conduct of the affairs of the corporation, and (c) at least 90% of its members are individuals or other cooperative corporations and at least 90% of its shares are held by such persons; ( coopérative d’habitation )
Excise Tax Act — E-15
courier has the meaning assigned by subsection 2(1) of the Customs Act ; ( messager )
Excise Tax Act — E-15
credit note means a credit note issued under subsection 232(3); ( note de crédit )
Excise Tax Act — E-15
credit union has the meaning assigned by subsection 137(6) of the Income Tax Act and includes a corporation described in paragraph (a) of the definition deposit insurance corporation in subsection 137.1(5) of that Act; ( caisse de crédit )
Excise Tax Act — E-15
debit note means a debit note issued under subsection 232(3); ( note de débit )
Excise Tax Act — E-15
debt security means a right to be paid money and includes a deposit of money, but does not include a lease, licence or similar arrangement for the use of, or the right to use, property other than a financial instrument; ( titre de créance )
Excise Tax Act — E-15
Department [Repealed, 1999, c. 17, s. 152]
Excise Tax Act — E-15
Deputy Minister [Repealed, 1999, c. 17, s. 152]
Excise Tax Act — E-15 (a)
designated municipal property means property (a) that is property of a person who is at any time designated to be a municipality for the purposes of section 259, (b) that the person intended at that time to consume, 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 )
Excise Tax Act — E-15 (a)
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 )
Excise Tax Act — E-15 (a)
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 )
Excise Tax Act — E-15
employee includes an officer; ( salarié )
Excise Tax Act — E-15
employer , in relation to an officer, means the person from whom the officer receives remuneration; ( employeur )
Excise Tax Act — E-15
equity security means a share of the capital stock of a corporation or any interest in or right to such a share; ( titre de participation )
Excise Tax Act — E-15
excisable goods means beer or malt liquor (within the meaning assigned by section 4 of the Excise Act ) and spirits, wine, tobacco products, cannabis products and vaping products (within the meaning assigned by section 2 of the Excise Act, 2001 ); ( produit soumis à l’accise )
Excise Tax Act — E-15 (a)
exclusive means (a) in respect of the consumption, use or supply of property or a service by a person that is not a financial institution, all or substantially all of the consumption, use or supply of the property or service, and (b) in respect of the consumption, use or supply of property or a service by a financial institution, all of the consumption, use or supply of the property or service; ( exclusif )
Excise Tax Act — E-15
exempt supply means a supply included in Schedule V; ( fourniture exonérée )
Excise Tax Act — E-15
export means export from Canada; ( exportation )
Excise Tax Act — E-15
fair market value of property or a service supplied to a person means the fair market value of the property or service without reference to any tax excluded by section 154 from the consideration for the supply; ( juste valeur marchande )
Excise Tax Act — E-15
financial institution , at any time, means a person who is at that time a financial institution under section 149; ( institution financière )
Excise Tax Act — E-15 (a)
financial instrument means (a) a debt security, (b) an equity security, (b.1) a right (other than a right as a creditor), whether absolute or contingent, conferred by a corporation that does not have capital divided into shares to receive, either immediately or in the future, an amount that can reasonably be regarded as all or any part of the capital, revenue or income of the corporation, (c) an insurance policy, (d) an interest in a partnership, a trust or the estate of a deceased individual, or any right in respect of such an interest, (e) a precious metal, (f) an option or a contract for the future supply of a commodity, where the option or contract is traded on a recognized commodity exchange, (f.1) a virtual payment instrument, (g) a prescribed instrument, (h) a guarantee, an acceptance or an indemnity in respect of anything described in any of paragraphs (a) to (b.1), (d), (e) and (g), or (i) an option or a contract for the future supply of money or anything described in any of paragraphs (a) to (h); ( effet financier )
Excise Tax Act — E-15 (a)
first-time home buyer , at a particular time, means a particular individual in respect of whom the following conditions are met: (a) the particular individual is 18 years of age or older at the particular time, (b) the particular individual is, at the particular time, a Canadian citizen or permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act , (c) at no time in the period that begins at the beginning of the fourth preceding calendar year that ended before the particular time and that ends on the day before the day that includes the particular time did the particular individual occupy a residential unit situated in or outside Canada as their primary place of residence while being an owner of (i) the residential complex in which the residential unit is located, (ii) the building, or a part of the building, in which the residential unit is located, (iii) in the case of a residential unit situated in Canada, a share of the capital stock of a cooperative housing corporation which entitles the particular individual to possess the residential unit, or (iv) in the case of a residential unit situated outside Canada, a share of the capital stock of, or an interest in, an entity that is similar to a cooperative housing corporation, which share or interest entitles the particular individual to possess the residential unit, and (d) if another individual is a spouse or common-law partner of the particular individual at the particular time, at no time in the period referred to in paragraph (c) did the particular individual occupy a residential unit situated in or outside Canada as their primary place of residence while the other individual is an owner of (i) the residential complex in which the residential unit is located, (ii) the building, or a part of the building, in which the residential unit is located, (iii) in the case of a residential unit situated in Canada, a share of the capital stock of a cooperative housing corporation which entitles the other individual to possess the residential unit, or (iv) in the case of a residential unit situated outside Canada, a share of the capital stock of, or an interest in, an entity that is similar to a cooperative housing corporation, which share or interest entitles the other individual to possess the residential unit; ( acheteur d’une première habitation )
Excise Tax Act — E-15
fiscal month of a person means a period that is determined under section 243 to be the fiscal month of the person; ( mois d’exercice )
Excise Tax Act — E-15
fiscal quarter of a person means a period that is determined under section 243 to be the fiscal quarter of the person; ( trimestre d’exercice )
Excise Tax Act — E-15 (a)
fiscal year of a person means (a) if section 244.1 applies to the person, the period determined under that section, (b) if section 244.1 does not apply to the person and the person has made an election under section 244 that is in effect, the period that the person elected to be the fiscal year of the person, and (c) in all other cases, the taxation year of the person; ( exercice )
Excise Tax Act — E-15
floating home means a structure that is composed of a floating platform and a building designed to be occupied as a place of residence for individuals that is permanently affixed to the platform, but does not include any freestanding appliances or furniture sold with the structure or any structure that has means of, or is capable of being readily adapted for, self-propulsion; ( maison flottante )
Excise Tax Act — E-15 (a)
foreign convention means a convention (a) at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to non-resident persons, and (b) the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are non-resident; ( congrès étranger )
Excise Tax Act — E-15
former spouse [Repealed, 2000, c. 12, s. 111]