Excise Tax Act — E-15 123
g province relating to the new harmonized value-added tax system, the rate that is prescribed for the participating province, (b) if the participating province is an offshore area referred to in the definition participating province , the rate that is prescribed for the participating province, and (c) in the absence of a rate that is prescribed for the participating province, the rate set opposite the name of the participating province in Schedule VIII; ( taux de taxe ) telecommunication service means (a) the service of emitting, transmitting or receiving signs, signals, writing, images or sounds or intelligence of any nature by wire, cable, radio, optical or other electromagnetic system, or by any similar technical system, or (b) making available for such emission, transmission or reception telecommunications facilities of a person who carries on the business of supplying services referred to in paragraph (a); ( service de télécommunication ) telecommunications facility means any facility, apparatus or other thing (including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof) that is used or is capable of being used for telecommunications; ( installation de télécommunication ) testamentary trust has the meaning assigned by subsection 248(1) of the Income Tax Act ; ( fiducie testamentaire ) trailer park of a person means a piece of land that is owned by or leased to the person and that is exclusively composed of (a) one or more sites each of which is, or is intended to be, supplied by the person by way of lease, licence or similar arrangement to the owner, lessee or person in occupation or possession of a mobile home, or a travel trailer, motor home or similar vehicle or trailer, situated or to be situated on the site, and (b) other land that is reasonably necessary for (i) the use and enjoyment of the sites by individuals residing in or occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or (ii) the purpose of engaging in the business of supplying the sites by way of lease, licence or similar arrangement; ( parc à roulottes ) university means a recognized degree-granting institution or an organization that operates a college affiliated with, or a research body of, such an institution; ( université ) used tangible personal property means tangible personal property that has been used in Canada; ( bien meuble corporel d’occasion ) virtual payment instrument means property that is a digital representation of value, that functions as a medium of exchange and that only exists at a digital address of a publicly distributed ledger, other than property that (a) confers a right, whether immediate or future and whether absolute or contingent, to be exchanged or redeemed for money or specific property or services or to be converted into money or specific property or services, (b) is primarily for use within, or as part of, a gaming platform, an affinity or rewards program or a similar platform or program, or (c) is prescribed property; ( effet de paiement virtuel ) zero-rated supply means a supply included in Schedule VI. ( fourniture détaxée ) Meaning of Canada (2) Subject to subsection (3), in this Part, Canada includes (a) the sea bed and subsoil of the submarine areas adjacent to the coasts of Canada in respect of which the government of Canada or of a province may grant a right, licence or privilege to explore for or exploit any minerals; and (b) the seas and airspace above the submarine areas referred to in paragraph (a) in respect of any activities carried on in connection with the exploration for or exploitation of minerals. Idem (3) In or in respect of Division III, Canada has the same meaning 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: