GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15
game of chance means a lottery or other scheme under which prizes or winnings are awarded by way of chance or by way of a mixture of chance and other factors where the result depends more on chance than on the other factors; ( jeu de hasard )
Excise Tax Act — E-15
goods has the same meaning as in the Customs Act ; ( produits )
Excise Tax Act — E-15
government means Her Majesty in right of Canada or a province; ( gouvernement )
Excise Tax Act — E-15 (a)
harmonization date for a participating province means (a) April 1, 1997 in the case of Nova Scotia, New Brunswick, Newfoundland and Labrador, the Nova Scotia offshore area or the Newfoundland offshore area, (b) July 1, 2010 in the case of Ontario, and (c) the prescribed date in the case of another participating province; ( date d’harmonisation )
Excise Tax Act — E-15
hospital authority means an organization that operates a public hospital and that is designated by the Minister as a hospital authority for the purposes of this Part; ( administration hospitalière )
Excise Tax Act — E-15
import means import into Canada; ( importation )
Excise Tax Act — E-15
improvement , in respect of property of a person, means any property or service supplied to, or goods imported by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act , included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act; ( améliorations )
Excise Tax Act — E-15
individual means a natural person; ( Version anglaise seulement )
Excise Tax Act — E-15 (a)
insurance policy means (a) a policy or contract of insurance (other than a warranty in respect of the quality, fitness or performance of tangible property, where the warranty is supplied to a person who acquires the property otherwise than for resale) that is issued by an insurer, including (i) a policy of reinsurance issued by an insurer, (ii) an annuity contract issued by an insurer, or a contract issued by an insurer that would be an annuity contract except that the payments under the contract (A) are payable on a periodic basis at intervals that are longer or shorter than one year, or (B) vary in amount depending on the value of a specified group of assets or on changes in interest rates, and (iii) a contract issued by an insurer all or part of the insurer’s reserves for which vary in amount depending on the value of a specified group of assets, (b) a policy or contract in the nature of accident and sickness insurance, whether the policy is issued, or the contract is entered into, by an insurer, and (c) a bid, performance, maintenance or payment bond issued in respect of a construction contract; ( police d’assurance )
Excise Tax Act — E-15
insurer means a person who is licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an insurance business or under the laws of another jurisdiction to carry on in that other jurisdiction an insurance business; ( assureur )
Excise Tax Act — E-15
inter vivos trust means a trust other than a testamentary trust; ( Version anglaise seulement )
Excise Tax Act — E-15 (a)
investment limited partnership means a limited partnership, the primary purpose of which is to invest funds in property consisting primarily of financial instruments, if (a) the limited partnership is, or forms part of an arrangement or structure that is, represented or promoted as a hedge fund, investment limited partnership, mutual fund, private equity fund, venture capital fund or other similar collective investment vehicle, or (b) the total value of all interests in the limited partnership held by listed financial institutions is 50% or more of the total value of all interests in the limited partnership; ( société en commandite de placement )
Excise Tax Act — E-15
invoice includes a statement of account, a bill and any other similar record, regardless of its form or characteristics, and a cash register slip or receipt; ( facture )
Excise Tax Act — E-15
listed financial institution means a person referred to in paragraph 149(1)(a); ( institution financière désignée )
Excise Tax Act — E-15
management or administrative service includes an asset management service; ( service de gestion ou d’administration )
Excise Tax Act — E-15 (a)
master pension entity of a pension plan means a person that is not a pension entity of the pension plan and that is (a) a corporation described in paragraph 149(1)(o.2) of the Income Tax Act , one or more shares of which are owned by a pension entity of the pension plan, or (b) a trust prescribed to be a master trust for the purposes of paragraph 149(1)(o.4) of the Income Tax Act , one or more units of which are owned by a pension entity of the pension plan; ( entité de gestion principale )
Excise Tax Act — E-15
master pension factor means, in respect of a pension plan for a fiscal year of a master pension entity, the amount (expressed as a percentage) determined by the formula A/B where A is the total value, on the first day of the fiscal year, of the units or shares of the master pension entity that are held by pension entities of the pension plan on that day, and B is the total value, on the first day of the fiscal year, of the units or shares of the master pension entity; ( facteur d’entité de gestion principale )
Excise Tax Act — E-15
membership includes a right granted by a particular person that entitles another person to services that are provided by, or to the use of facilities that are operated by, the particular person and that are not available, or are not available to the same extent or for the same fee or charge, to persons to whom such a right has not been granted, and also includes such a right that is conditional on the acquisition or ownership of a share, bond, debenture or other security; ( droit d’adhésion )
Excise Tax Act — E-15
mineral includes ammonite gemstone, bituminous sands, calcium chloride, coal, gravel, kaolin, oil shale, silica, sand and petroleum, natural gas and related hydrocarbons; ( minéral )
Excise Tax Act — E-15
mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete plumbing, electrical and heating facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use; ( maison mobile )
Excise Tax Act — E-15
money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value; ( argent )
Excise Tax Act — E-15 (a)
month means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or (b) where the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month; ( mois )
Excise Tax Act — E-15
multiple unit residential complex means a residential complex that contains more than one residential unit, but does not include a condominium complex; ( immeuble d’habitation à logements multiples )
Excise Tax Act — E-15 (a)
municipality means (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated, and (b) such other local authority as the Minister may determine to be a municipality for the purposes of this Part; ( municipalité )
Excise Tax Act — E-15 (a)
mutual insurance federation means a corporation each member of which is a mutual insurance corporation that is required, under an Act of the legislature of a province, to be a member of the corporation, but does not include a corporation the main purpose of which is (a) related to automobile insurance, (b) to provide compensation to insurance policy holders of, or claimants on, insolvent insurers, or (c) to establish and manage a guarantee fund, cash reserve fund, mutual aid fund or similar fund for the benefit of its members and to provide financial assistance with regard to losses sustained on the winding-up or dissolution of its members; ( fédération de sociétés mutuelles d’assurance )
Excise Tax Act — E-15 (a)
mutual insurance group means a group that consists of (a) a mutual insurance federation and its members, (b) where the members of the mutual insurance federation are the sole investors in an investment fund, that fund, and (c) where there exists a mutual reinsurance corporation each member of which is a member of the mutual insurance federation and is not entitled to obtain reinsurance from any other reinsurance corporation, that mutual reinsurance corporation; ( regroupement de sociétés mutuelles d’assurance )
Excise Tax Act — E-15
Newfoundland offshore area means the offshore area as defined in section 2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act ; ( zone extracôtière de Terre-Neuve )
Excise Tax Act — E-15
new harmonized value-added tax system has the same meaning as in subsection 277.1(1); ( nouveau régime de la taxe à valeur ajoutée harmonisée )
Excise Tax Act — E-15 (a)
non-participating province means (a) a province that is not a participating province, or (b) another area in Canada that is outside the participating provinces; ( province non participante )
Excise Tax Act — E-15
non-profit organization means a person (other than an individual, an estate, a trust, a charity, a public institution, a municipality or a government) that was organized and is operated solely for a purpose other than profit, no part of the income of which is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof unless the proprietor, member or shareholder is a club, a society or an association the primary purpose and function of which is the promotion of amateur athletics in Canada; ( organisme à but non lucratif )
Excise Tax Act — E-15
non-resident means not resident in Canada; ( non résidant )
Excise Tax Act — E-15
Nova Scotia offshore area means the offshore area as defined in section 2 of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act ; ( zone extracôtière de la Nouvelle-Écosse )
Excise Tax Act — E-15 (a)
office has the meaning assigned by subsection 248(1) of the Income Tax Act , but does not include (a) the position of trustee in bankruptcy, (b) the position of receiver (including the position of a receiver within the meaning assigned by subsection 266(1)), or (c) the position of trustee of a trust or personal representative of a deceased individual where the person who acts in that capacity is entitled to an amount for doing so that is included in computing, for the purposes of that Act, the person’s income or, where the person is an individual, the person’s income from a business; ( charge )
Excise Tax Act — E-15
officer means a person who holds an office; ( cadre )
Excise Tax Act — E-15 (a)
offshore activity means (a) when used in connection with an activity carried on in the Nova Scotia offshore area, an activity in respect of which tax would be imposed under section 212 of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act if this Part were included in the definition Consumption Tax Acts in section 211 of the Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act ; and (b) when used in connection with an activity carried on in the Newfoundland offshore area, an activity in respect of which tax would be imposed under section 207 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act if this Part were included in the definition Consumption Tax Acts in section 206 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation and Offshore Renewable Energy Management Act ; ( activité extracôtière )
Excise Tax Act — E-15
organizer of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention; ( organisateur )
Excise Tax Act — E-15 (a)
participating employer of a pension plan means (a) in the case of a registered pension plan, an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition participating employer in subsection 147.1(1) of the Income Tax Act , and (b) in the case of a pooled registered pension plan, an employer that (i) has made, or is required to make, contributions to the pension plan in respect of all or a class of its employees or former employees, or (ii) has remitted, or is required to remit, to the PRPP administrator of the pension plan contributions made by members (as defined in subsection 147.5(1) of the Income Tax Act ) of the pension plan under a contract with the PRPP administrator in respect of all or a class of its employees; ( employeur participant )
Excise Tax Act — E-15 (a)
participating province means (a) a province or area referred to in Schedule VIII, but does not include the Nova Scotia offshore area or the Newfoundland offshore area except to the extent that offshore activities are carried on in that area, and (b) if there is a sales tax harmonization agreement with the government of a province relating to the new harmonized value-added tax system and the province is a prescribed province, that province; ( province participante )
Excise Tax Act — E-15
passenger vehicle means a passenger vehicle or a zero-emission passenger vehicle , as those terms are defined in subsection 248(1) of the Income Tax Act ; ( voiture de tourisme )
Excise Tax Act — E-15
patronage dividend means an amount that is deductible under section 135 of the Income Tax Act in computing, for the purposes of that Act, the income of the person paying the amount; ( ristourne )
Excise Tax Act — E-15 (a)
pension entity of a pension plan means a person in respect of the pension plan that is (a) a trust governed by the pension plan, (b) a corporation referred to in paragraph (b) of the definition pension plan , or (c) a prescribed person; ( entité de gestion )
Excise Tax Act — E-15 (a)
pension plan means a registered pension plan or a pooled registered pension plan (a) that governs a trust, (b) in respect of which a corporation (i) is incorporated and operated either (A) solely for the administration of the plan, or (B) for the administration of the plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement (as defined in subsection 248(1) of the Income Tax Act ), where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the plan, (ii) in the case of a registered pension plan, is accepted by the Minister, under subparagraph 149(1)(o.1)(ii) of the Income Tax Act , as a funding medium for the purpose of the registration of the plan under that Act, and (iii) in the case of a pooled registered pension plan, is a corporation (A) that is described in paragraph 149(1)(o.2) of the Income Tax Act , and (B) all of the shares, and rights to acquire shares, of the capital stock of which are owned, at all times since the date on which it was incorporated, by the plan, or (c) in respect of which a person is prescribed for the purposes of the definition pension entity ; ( régime de pension )
Excise Tax Act — E-15 (a)
permanent establishment , in respect of a particular person, means (a) a fixed place of business of the particular person, including (i) a place of management, a branch, an office, a factory or a workshop, and (ii) a mine, an oil or gas well, a quarry, timberland or any other place of extraction of natural resources, through which the particular person makes supplies, or (b) a fixed place of business of another person (other than a broker, general commission agent or other independent agent acting in the ordinary course of business) who is acting in Canada on behalf of the particular person and through whom the particular person makes supplies in the ordinary course of business; ( établissement stable )
Excise Tax Act — E-15
person means an individual, a partnership, a corporation, the estate of a deceased individual, a trust, or a body that is a society, union, club, association, commission or other organization of any kind; ( personne )
Excise Tax Act — E-15
personal property means property that is not real property; ( bien meuble )
Excise Tax Act — E-15
personal representative , of a deceased individual or the estate of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate or any person who is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate; ( représentant personnel )
Excise Tax Act — E-15 (a)
personal trust means (a) a testamentary trust, or (b) an inter vivos trust that is a personal trust (within the meaning assigned by subsection 248(1) of the Income Tax Act ) all the beneficiaries (other than contingent beneficiaries) of which are individuals and all the contingent beneficiaries of which, if any, are individuals, charities or public institutions; ( fiducie personnelle )
Excise Tax Act — E-15 (a)
place of amusement means any premises or place, whether or not enclosed, at or in any part of which is staged or held any (a) film, slide show, sound and light or similar presentation, (b) artistic, literary, theatrical, musical or other performance, entertainment or exhibition, (c) fair, circus, menagerie, rodeo or similar event, or (d) race, game of chance, athletic contest or other contest or game, and includes a museum, historical site, zoo, wildlife or other park, place where bets are placed and any place, structure, apparatus, machine or device the purpose of which is to provide any type of amusement or recreation; ( lieu de divertissement )
Excise Tax Act — E-15
pooled registered pension plan has the same meaning as in paragraph 149(5)(a); ( régime de pension agréé collectif )
Excise Tax Act — E-15 (a)
precious metal means a bar, ingot, coin or wafer that is composed of gold, silver or platinum and that is refined to a purity level of at least (a) 99.5% in the case of gold and platinum, and (b) 99.9% in the case of silver; ( métal précieux )
Excise Tax Act — E-15 (a)
prescribed means (a) in the case of a form or the manner of filing a form, authorized by the Minister, (b) in the case of the information to be given on a form, specified by the Minister, (c) in the case of the manner of making or filing an election, authorized by the Minister, and (d) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( Version anglaise seulement )
Excise Tax Act — E-15
property means any property, whether real or personal, movable or immovable, tangible or intangible, corporeal or incorporeal, and includes a right or interest of any kind, a share and a chose in action, but does not include money; ( bien )
Excise Tax Act — E-15
province includes a participating province; ( province )
Excise Tax Act — E-15
PRPP administrator of a pooled registered pension plan has the meaning assigned by the definition administrator in subsection 147.5(1) of the Income Tax Act ; ( administrateur de RPAC )
Excise Tax Act — E-15 (a)
public college means an organization that operates a post-secondary college or post-secondary technical institute (a) that receives from a government or a municipality funds that are paid for the purpose of assisting the organization in the ongoing provision of educational services to the general public, and (b) the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education; ( collège public )
Excise Tax Act — E-15
public institution means a registered charity (within the meaning assigned by subsection 248(1) of the Income Tax Act ) that is a school authority, a public college, a university, a hospital authority or a local authority determined under paragraph (b) of the definition municipality to be a municipality; ( institution publique )
Excise Tax Act — E-15
public sector body means a government or a public service body; ( organisme du secteur public )
Excise Tax Act — E-15
public service body means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university; ( organisme de services publics )
Excise Tax Act — E-15 (a)
qualifying subsidiary of a particular corporation means another corporation in respect of which the particular corporation holds qualifying voting control and owns not less than 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the other corporation, and includes (a) a corporation that is a qualifying subsidiary of a qualifying subsidiary of the particular corporation, (b) where the particular corporation is a credit union, every other credit union, and (c) where the particular corporation is a member of a mutual insurance group, every other member of that group; ( filiale déterminée )
Excise Tax Act — E-15 (a)
real property includes (a) in respect of property in the Province of Quebec, immovable property and every lease thereof, (b) in respect of property in any other place in Canada, messuages, lands and tenements of every nature and description and every estate or interest in real property, whether legal or equitable, and (c) a mobile home, a floating home and any leasehold or proprietary interest therein; ( immeuble )
Excise Tax Act — E-15 (a)
recipient of a supply of property or a service means (a) where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration, (b) where paragraph (a) does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and (c) where no consideration is payable for the supply, (i) in the case of a supply of property by way of sale, the person to whom the property is delivered or made available, (ii) in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available, and (iii) in the case of a supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be read as a reference to the recipient of the supply; ( acquéreur )
Excise Tax Act — E-15
registered pension plan has the same meaning as in paragraph 149(5)(a); ( régime de pension agréé )
Excise Tax Act — E-15
registrant means a person who is registered, or who is required to be registered, under Subdivision D of Division V; ( inscrit )