GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 197
Insignificant changes in use 197 For the purposes of subsections 206(2), (3) and (5), 207(2) and 208(2) and (3), where in any period (a) beginning on the later of (i) the day a registrant last acquired or imported property for use as capital property of the registrant, and (ii) the day subsection 206(3) or (5), 207(2) or 208(3) last applied to the property, and (b) ending at any time after that day, the extent to which the registrant changed the use of the property in commercial activities of the registrant is less than 10% of the total use of the property, the registrant shall be deemed to have used the property throughout that period to the same extent and in the same way as the registrant used the property at the beginning of that period, unless the registrant is an individual who began in that period to use the property primarily for the personal use and enjoyment of the individual or a related individual. [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. 62; 2000, c. 30, s. 41(F)
Excise Tax Act — E-15 198
Use in supply of financial services 198 For the purposes of this Part, to the extent that a registrant who is neither a listed financial institution nor a person who is a financial institution because of paragraph 149(1)(b) uses property as capital property of the registrant in the making of supplies of financial services that relate to commercial activities of the registrant, (a) where the registrant is a financial institution because of paragraph 149(1)(c), the registrant is deemed to use the property in those commercial activities only to the extent that the registrant does not use the property in activities of the registrant that relate to (i) credit cards or charge cards issued by the registrant, or (ii) the making of any advance, the lending of money or the granting of any credit; and (b) in any other case, the registrant is deemed to use the property in those commercial activities. [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. 63; 1997, c. 10, s. 40
Excise Tax Act — E-15 199
Application 199 (1) This section does not apply in respect of (a) property of a registrant that is a financial institution or a prescribed registrant; or (b) a passenger vehicle or an aircraft of a registrant who is an individual or a partnership. Acquisition of capital personal property (2) Where a registrant acquires or imports personal property or brings it into a participating province for use as capital property, (a) the tax payable by the registrant in respect of the acquisition, importation or bringing in of the property shall not be included in determining an input tax credit of the registrant for any reporting period unless the property was acquired, imported or brought in, as the case may be, for use primarily in commercial activities of the registrant; and (b) where the registrant acquires, imports or brings in the property for use primarily in commercial activities of the registrant, the registrant is deemed, for the purposes of this Part, to have acquired, imported or brought in the property, as the case may be, for use exclusively in commercial activities of the registrant. Beginning use of personal property (3) For the purposes of this Part, where a registrant last acquired or imported personal property for use as capital property of the registrant but not for use primarily in commercial activities of the registrant and the registrant begins, at a particular time, to use the property as capital property primarily in commercial activities of the registrant, except where the registrant becomes a registrant at the particular time, the registrant shall be deemed (a) to have received, at the particular time, a supply of the property by way of sale; and (b) except where the supply is an exempt supply, to have paid, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time. Improvement to capital personal property (4) Where a registrant acquires, imports or brings into a participating province an improvement to personal property that is capital property of the registrant, tax payable by the registrant in respect of the acquisition, importation or bringing in shall not be included in determining an input tax credit of the registrant unless, at the time that tax becomes payable or is paid without having become payable, the capital property is used primarily in commercial activities of the registrant. Use of musical instrument (5) For the purposes of subsections (2) and (3) and 200(2) and (3), where an individual who is a registrant uses a musical instrument that is capital property of the individual in an employment of the individual or in a business carried on by a partnership of which the individual is a member, that use is deemed to be use in commercial activities of the individual. [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. 66; 1997, c. 10, s. 189
Excise Tax Act — E-15 200.1
Credit on sale of personal property of a municipality 200.1 If a registrant is a municipality or a person designated to be a municipality for the purposes of section 259, subsection 193(2) applies, with any modifications that the circumstances require, to personal property (other than a passenger vehicle, an aircraft of a registrant who is an individual or a partnership and property of a person designated to be a municipality for the purposes of section 259 that is not designated municipal property of the person) acquired or imported by the registrant for use as capital property of the registrant as if the personal property were real property. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2004, c. 22, s. 34
Excise Tax Act — E-15 201
Value of passenger vehicle 201 For the purpose of determining an input tax credit of a registrant in respect of a passenger vehicle that the registrant at a particular time acquires, imports or brings into a participating province for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition, importation or bringing in, as the case may be, of the vehicle is deemed to be the lesser of (a) the tax that was payable by the registrant in respect of the acquisition, importation or bringing in, as the case may be, of the vehicle; and (b) the amount determined by the formula (A × B) - C where A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time (i) where the registrant is bringing the vehicle into a participating province at the particular time, in that province, and (ii) in any other case, in Canada for consideration equal to the amount that would, under whichever of paragraphs 13(7)(g) to (i) of the Income Tax Act is applicable in respect of the vehicle, be deemed to be, for the purposes of section 13 of that Act, the capital cost to a taxpayer of a passenger vehicle in respect of which that paragraph applies if the formulae in paragraph 7307(1)(b) and subsection 7307(1.1) of the Income Tax Regulations were read without reference to the description of B, B is (i) if the registrant is deemed under subsection 199(3) or 206(2) or (3) to have acquired the vehicle or a portion of it at the particular time, or the registrant is bringing the vehicle into a participating province at the particular time, and the registrant was previously entitled to claim a rebate under section 259 in respect of the vehicle or any improvement to it, the difference between 100% and the specified percentage (within the meaning of that section) that applied in determining the amount of that rebate, and (ii) in any other case, 100%; and C is (i) where the registrant is bringing the vehicle into a participating province at the particular time, the total of all input tax credits that the registrant was entitled to claim in respect of the last acquisition or importation of the vehicle by the registrant or in respect of any improvement to it acquired or imported by the registrant after the vehicle was last so acquired or imported, and (ii) in any other case, zero. [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. 68; 1997, c. 10, s. 191; 2004, c. 22, s. 35; 2007, c. 18, s. 15 2019, c. 29, s. 71
Excise Tax Act — E-15 202
raft from a non-participating prov­ince and in the case of an acquisition in respect of which tax under section 220.06 is payable, the amount determined by the formula E/F where E is the tax rate for the participating province, and F is the total of 100% and the percentage determined for E, (iii) in the case of an acquisition or importation in respect of which tax is payable under subsection 165(2), section 212.1 or subsection 218.1(1) calculated at the tax rate for a participating province, the amount determined by the formula G/H where G is the total of the rate set out in subsection 165(1) and the tax rate for the participating province, and H is the total of 100% and the percentage determined for G, and (iv) in any other case, the amount determined by the formula I/J where I is the rate determined in prescribed manner, and J is the total of 100% and the percentage determined for I, and B is (i) where an amount in respect of the vehicle or aircraft is required by paragraph 6(1)(e) or subsection 15(1) of the Income Tax Act to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and (ii) in any other case, the capital cost allowance in respect of the vehicle or aircraft that was deducted under the Income Tax Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant. Deemed acquisition (5) For the purpose of subsection (4), where at any time a registrant is deemed under section 203 to have made a taxable supply of a passenger vehicle or aircraft, (a) the registrant shall be deemed to have acquired the vehicle or aircraft at that time; and (b) tax shall be deemed to be payable at that time by the registrant in respect of the vehicle or aircraft. [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. 69; 1997, c. 10, s. 192; 2006, c. 4, s. 17; 2007, c. 18, s. 16; 2009, c. 32, s. 13 2019, c. 29, s. 72
Excise Tax Act — E-15 203
me, B is the total of (i) the tax that was payable by the registrant in respect of the last acquisition or importation of the vehicle by the registrant, (ii) if the registrant brought the vehicle into a participating province after it was last acquired or imported by the registrant, the tax that was payable by the registrant in respect of bringing it into that province, and (iii) the tax that was payable by the registrant in respect of improvements to the vehicle acquired, imported or brought into a participating province by the registrant after the property was last acquired or imported, and C is the total of all input tax credits that the registrant was entitled to claim in respect of any tax included in the total for B, and (b) the tax that is or would, in the absence of section 167, be payable in respect of the taxable supply. [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. 70; 1997, c. 10, s. 193; 2004, c. 22, s. 36
Excise Tax Act — E-15 204
Application 204 (1) This section does not apply to personal property of a financial institution having a cost to the institution of $50,000 or less. Personal property of a financial institution (2) Where a financial institution is a registrant, subsections 206(2) to (5) apply, with such modifications as the circumstances require, to personal property acquired or imported by the institution for use as capital property of the institution, and to improvements to personal property that is capital property of the institution, as if the personal property were real property. Credit on sale (3) Where a financial institution is a registrant, subsection 193(1) applies, with such modifications as the circumstances require, to personal property (other than a passenger vehicle) acquired or imported by the institution for use as capital property of the institution, as if the personal property were real property. [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. 71
Excise Tax Act — E-15 205
n (in this subsection referred to as the “new corporation”) that is a financial institution in circumstances to which section 271 applies, (b) the new corporation is a registrant, and (c) personal property that was capital property of the particular corporation becomes at any time the property of the new corporation as a consequence of the merger or amalgamation, subsection (2) applies to the property as if the new corporation became a financial institution at that time. Winding-up (7) Where (a) a particular corporation that is not a financial institution is wound up at a particular time in circumstances to which section 272 applies, (b) not less than 90% of the issued shares of each class of the capital stock of the corporation were, immediately before the particular time, owned by another corporation (in this subsection referred to as the “new corporation”) that is a financial institution, (c) the new corporation is a registrant, and (d) personal property that was capital property of the particular corporation becomes at any time the property of the new corporation as a consequence of the winding-up, subsection (2) applies to the property as if the new corporation became a financial institution at the particular time. [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. 71; 2007, c. 18, s. 17
Excise Tax Act — E-15 206
xtent (expressed as a percentage of the total use of the property by the registrant at the particular time) to which the registrant reduced the use of the property in commercial activities of the registrant at the particular time. [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. 72; 1997, c. 10, s. 194
Excise Tax Act — E-15 207
Individual ceasing use in commercial activities 207 (1) For the purposes of this Part, where an individual who is a registrant last acquired real property for use as capital property in commercial activities of the individual, and not primarily for the personal use and enjoyment of the individual or a related individual, and the individual begins, at a particular time, to use the property exclusively for other purposes, or primarily for the personal use and enjoyment of the individual or a related individual, the individual shall be deemed (a) to have made, immediately before the particular time, a supply of the property by way of sale and, except where the supply is an exempt supply, to have collected, at the particular time, tax in respect of the supply equal to the amount determined by the formula A - B where A is the basic tax content of the property at the particular time, and B is the tax, if any, that the individual is deemed under section 190 to have collected at the particular time in respect of the property; and (b) to have received, at the particular time, a supply of the property by way of sale and, except where the supply is an exempt supply, to have paid, at the particular time, tax in respect of the supply equal to the amount determined under paragraph (a). Individual reducing use in commercial activities (2) Except where subsection (1) applies, where an individual who is a registrant last acquired real property for use as capital property in commercial activities of the individual, and not primarily for the personal use and enjoyment of the individual or a related individual, and the individual reduces, at a particular time, the extent to which the property is used in commercial activities of the individual without beginning to use the property primarily for the personal use and enjoyment of the individual or a related individual, for the purposes of determining the net tax of the individual, the individual shall be deemed (a) to have made, immediately before the particular time, a supply by way of sale of a portion of the property; and (b) except where the supply is an exempt supply, to have collected, at the particular time, tax in respect of the supply equal to the amount determined by the formula (A × B) - C where A is the basic tax content of the property at the particular time, B is the extent (expressed as a percentage of the total use of the property by the individual at the particular time) to which the individual reduced the use of the property in commercial activities of the individual at the particular time, and C is the tax, if any, that the individual is deemed under section 190 to have collected at the particular time in respect of the property. [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. 73; 1997, c. 10, s. 195
Excise Tax Act — E-15 209
Real property of certain public service bodies 209 (1) If a registrant (other than a financial institution or a government) is a public service body, section 141.2 and subsections 199(2) to (4) and 200(2) and (3) apply, with any modifications that the circumstances require, to real property acquired by the registrant for use as capital property of the registrant or, in the case of subsection 199(4), to improvements to real property that is capital property of the registrant, as if the real property were personal property. Real property of certain Crown agents (2) If a registrant (other than a financial institution) is a specified Crown agent, section 141.2 and subsections 199(2) to (4) and 200(2) and (4) apply, with any modifications that the circumstances require, to real property acquired by the registrant for use as capital property of the registrant or, in the case of subsection 199(4), to improvements to real property that is capital property of the registrant, as if the real property were personal property. Exception (3) Despite subsections (1) and (2), section 141.2 and subsections 200(3) and (4) do not apply to (a) a supply of a residential complex or an interest in one made by way of sale; or (b) a supply of real property made by way of sale to an individual. [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. 75; 2000, c. 30, s. 43; 2004, c. 22, s. 37; 2017, c. 33, s. 162(F)
Excise Tax Act — E-15 210
210 [Repealed, 1993, c. 27, s. 75] [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. 75
Excise Tax Act — E-15 211.1
ting on behalf of the supplier, if the supplier maintains evidence satisfactory to the Minister that the property was so sent; (c) a supply that is deemed under subsection 180.1(2) to have been made outside Canada; and (d) a prescribed supply. ( fourniture admissible d’un bien meuble corporel ) specified Canadian recipient means a recipient of a supply in respect of which the following conditions are met: (a) the recipient has not provided to the supplier, or to a distribution platform operator in respect of the supply, evidence satisfactory to the Minister that the recipient is registered under Subdivision D of Division V; and (b) the usual place of residence of the recipient is situated in Canada. ( acquéreur canadien déterminé ) specified distribution platform means a digital platform through which a person facilitates the making of specified supplies by another person that is a specified non-resident supplier or facilitates the making of qualifying tangible personal property supplies by another person that is not registered under Subdivision D of Division V. ( plateforme de distribution déterminée ) specified non-resident supplier means a non-resident person that does not make supplies in the course of a business carried on in Canada and that is not registered under Subdivision D of Division V. ( fournisseur non-résident déterminé ) specified supply means a taxable supply of intangible personal property or a service other than (a) a supply of intangible personal property that (i) may not be used in Canada, (ii) relates to real property situated outside Canada, or (iii) relates to tangible personal property ordinarily situated outside Canada; (b) a supply of a service that (i) may only be consumed or used outside Canada, (ii) is in relation to real property situated outside Canada, or (iii) is rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a country other than Canada or that is in the nature of an appeal from a decision of a court or other tribunal established under the laws of a country other than Canada; (c) a supply of a service that is deemed under subsection 180.1(2) to have been made outside Canada; (d) a supply of a service (i) that is made to a person in connection with a supply of short-term accommodation made to the person, and (ii) the consideration for which represents a booking fee, administration fee or other similar charge; and (e) a prescribed supply. ( fourniture déterminée ) Registration (2) For greater certainty, in this Part (other than this Subdivision) and in Schedules V to X, a reference to registration does not include registration under this Subdivision. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2021, c. 23, s. 107
Excise Tax Act — E-15
accommodation platform means a digital platform through which a person facilitates the making of supplies of short-term accommodation situated in Canada by another person that is not registered under Subdivision D of Division V. ( plateforme de logements )
Excise Tax Act — E-15 (a)
accommodation platform operator , in respect of a supply of short-term accommodation made through an accommodation platform, means a person (other than the supplier or an excluded operator in respect of the supply) that (a) controls or sets the essential elements of the transaction between the supplier and the recipient; (b) if paragraph (a) does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier; or (c) is a prescribed person. ( exploitant de plateforme de logements )
Excise Tax Act — E-15 (a)
Canadian accommodation related supply means a taxable supply of a service (a) that is made to a person in connection with a supply of short-term accommodation situated in Canada made to the person; and (b) the consideration for which represents a booking fee, administration fee or other similar charge. ( fourniture liée à un logement au Canada )
Excise Tax Act — E-15 (a)
digital platform includes a website, an electronic portal, gateway, store or distribution platform or any other similar electronic interface but does not include (a) an electronic interface that solely processes payments; or (b) a prescribed platform or interface. ( plateforme numérique )