GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Excise Tax Act — E-15 (a)
tax fraction of a coupon value or of the discount or exchange value of a coupon means (a) where the coupon is accepted in full or partial consideration for a supply made in a participating province, the fraction A/B where A is the total of the rate set out in subsection 165(1) and the tax rate for that participating province, and B is the total of 100% and the percentage determined for A; and (b) in any other case, the fraction C/D where C is the rate set out in subsection 165(1), and D is the total of 100% and the percentage determined for C. ( fraction de taxe )
Excise Tax Act — E-15 181.1
Rebates 181.1 Where (a) a registrant makes a taxable supply in Canada of property or a service (other than a zero-rated supply), (b) a particular person acquires the property or service, either from the registrant or from another person, (c) the registrant pays, at any time, a rebate in respect of the property or service to the particular person and therewith provides written indication that a portion of the rebate is an amount on account of tax, and (d) subsection 232(3) does not apply to the rebate, the following rules apply: (e) the registrant may claim an input tax credit for the reporting period of the registrant that includes that time equal to the product obtained when the amount of the rebate is multiplied by the fraction (in this section referred to as the “tax fraction in respect of the rebate”) A/B where A is (i) if tax under subsection 165(2) was payable in respect of the supply of the property or service to the particular person, the total of the rate set out in subsection 165(1) and the tax rate of the participating province in which that supply was made, and (ii) in any other case, the rate set out in subsection 165(1), and B is the total of 100% and the percentage determined for A, and (f) where the particular person is a registrant who was entitled to claim an input tax credit, or a rebate under Division VI, in respect of the acquisition of the property or service, the particular person shall be deemed, for the purposes of this Part, to have made a taxable supply and to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula A × (B/C) × D where A is the tax fraction in respect of the rebate, B is the input tax credit or rebate under Division VI that the particular person was entitled to claim in respect of the acquisition of the property or service, C is the tax payable by the particular person in respect of the acquisition of the property or service, and D is the amount of the rebate paid to the particular person by the registrant. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 46; 1997, c. 10, s. 175; 2006, c. 4, s. 8
Excise Tax Act — E-15 181.2
Gift certificates 181.2 For the purposes of this Part, the issuance or sale of a gift certificate for consideration shall be deemed not to be a supply and, when given as consideration for a supply of property or a service, the gift certificate shall be deemed to be money. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 46
Excise Tax Act — E-15 181.3
Definitions 181.3 (1) The definitions in this subsection apply in this section. administrator of a barter exchange network means the person who is responsible for administering, maintaining or operating a system of accounts, to which barter units may be credited, of members of the network. ( administrateur ) barter exchange network means a group of persons each member of which has agreed in writing to accept as full or partial consideration for the supply of property or services by that particular member to any other member of that group one or more credits (in this section referred to as “barter units”) on an account of the particular member maintained or operated by a single administrator of all such accounts of the members, which credits can be used as full or partial consideration for supplies of property or services between members of that group. ( réseau de troc ) Application for designation (2) The administrator of a barter exchange network may make an application to the Minister, in prescribed form containing prescribed information and filed in prescribed manner, to have the network designated for the purposes of subsection (5). Designation of barter exchange network (3) On application by an administrator of a barter exchange network under subsection (2), the Minister may designate the barter exchange network for the purposes of subsection (5), in which case the Minister shall notify the administrator in writing of the designation and its effective date. Notification by administrator (4) On receipt of a notification by the Minister of a designation of a barter exchange network, the administrator of the network shall, within a reasonable time, notify each member of the network in writing of the designation and its effective date. Exchange of barter unit (5) If a member of a barter exchange network or the administrator of a barter exchange network gives, while a designation of the network under subsection (3) is in effect, property, a service or money in exchange for a barter unit, the value of that property, service or money as consideration for the barter unit is, for the purposes of this Part and despite section 155, deemed to be nil. Deemed non-financial services (6) For the purposes of this Part, each of the following is deemed not to be a financial service: (a) the operation, maintenance or administration of a system of accounts, to which barter units can be credited, of members of a barter exchange network; (b) the crediting of a barter unit to such an account; (c) the supply, receipt or redemption of a barter unit; and (d) the agreeing to provide, or the arranging for, anything referred to in any of paragraphs (a) to (c). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 34
Excise Tax Act — E-15
administrator of a barter exchange network means the person who is responsible for administering, maintaining or operating a system of accounts, to which barter units may be credited, of members of the network. ( administrateur )
Excise Tax Act — E-15
barter exchange network means a group of persons each member of which has agreed in writing to accept as full or partial consideration for the supply of property or services by that particular member to any other member of that group one or more credits (in this section referred to as “barter units”) on an account of the particular member maintained or operated by a single administrator of all such accounts of the members, which credits can be used as full or partial consideration for supplies of property or services between members of that group. ( réseau de troc )
Excise Tax Act — E-15 182
Forfeiture, extinguished debt, etc. 182 (1) For the purposes of this Part, where at any time, as a consequence of the breach, modification or termination after 1990 of an agreement for the making of a taxable supply (other than a zero-rated supply) of property or a service in Canada by a registrant to a person, an amount is paid or forfeited to the registrant otherwise than as consideration for the supply, or a debt or other obligation of the registrant is reduced or extinguished without payment on account of the debt or obligation, (a) the person is deemed to have paid, at that time, an amount of consideration for the supply equal to the amount determined by the formula (A/B) × C where A is 100%, B is (i) if tax under subsection 165(2) was payable in respect of the supply, the total of 100%, the rate set out in subsection 165(1) and the tax rate for the participating province in which the supply was made, and (ii) in any other case, the total of 100% and the rate set out in subsection 165(1), and C is the amount paid, forfeited or extinguished, or by which the debt or obligation was reduced, as the case may be; and (b) the registrant is deemed to have collected, and the person is deemed to have paid, at that time, all tax in respect of the supply that is calculated on that consideration, which is deemed to be equal to (i) where tax under subsection 165(2) was payable in respect of the supply, the total of the tax under that subsection and under subsection 165(1) calculated on that consideration, and (ii) in any other case, tax under subsection 165(1) calculated on that consideration. Transitional (2) Paragraph (1)(b) does not apply in respect of amounts paid or forfeited, and debts or other obligations reduced or extinguished, as a consequence of a breach, modification or termination of an agreement where (a) the agreement was entered into in writing before 1991; (b) the amount is paid or forfeited, or the debt or other obligation is reduced or extinguished, as the case may be, after 1992; and (c) tax in respect of the amount paid, forfeited or extinguished, or by which the debt or obligation was reduced, as the case may be, was not contemplated in the agreement. Application of Division IX (2.1) Division IX does not apply for the purposes of subsection (1). Exception (3) Subsection (1) does not apply to that part of any amount paid or forfeited in respect of the breach, modification or termination of an agreement for the making of a supply where that part is (a) an additional amount that is charged to a person because the consideration for the supply is not paid within a reasonable period and is such an amount referred to in section 161; (b) an amount paid by one railway corporation to another railway corporation as or on account of a penalty for failure to return rolling stock within a stipulated time; or (c) an amount paid as or on account of demurrage. [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. 46; 1997, c. 10, ss. 32, 176; 2006, c. 4, s. 9
Excise Tax Act — E-15 183
tax amount has been included in determining a rebate or an input tax credit claimed by that recipient in an application or return, the amount of the rebate or the input tax credit shall be added in determining the net tax of that recipient for the reporting period in which the property was redeemed, and (iv) the tax amount shall not be included in determining a rebate or an input tax credit claimed by that recipient in an application or a return filed after the redemption of the property. Application of s. 266 (11) Where a creditor (a) exercises a right or power to seize or repossess property for the purpose of satisfying in whole or in part a debt or obligation owing by a person and is, in respect of the property, a receiver (within the meaning assigned by subsection 266(1)), or (b) appoints an agent to exercise a right or power to seize or repossess property for the purpose of satisfying in whole or in part a debt or obligation owing by a person and the agent is, in respect of the property, a receiver (within the meaning assigned by subsection 266(1)), subsections (1), (2) and (7) to (9) do not apply and section 266 applies. [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. 47; 1997, c. 10, ss. 33, 177; 2000, c. 30, s. 35; 2006, c. 4, s. 10; 2009, c. 32, s. 10; 2017, c. 33, s. 123(F)
Excise Tax Act — E-15 184
under subsection 165(1) calculated on that fair market value, and (B) tax under subsection 165(2) calculated on that fair market value at the lesser of the tax rate for the participating province in which the particular supply is made and the tax rate for the participating province in which the property was last held by the person before being transferred. [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. 48; 1997, c. 10, ss. 34, 178; 2000, c. 30, s. 36; 2006, c. 4, s. 11; 2009, c. 32, s. 11; 2017, c. 33, s. 124(F)
Excise Tax Act — E-15 184.1
ecause of the fact that the surety is deemed to have acquired or imported it, or brought it in, for consumption, use or supply exclusively in the course of commercial activities, that excess, and (ii) in any other case, zero. Determining credit for construction inputs (3) If a person acquires, imports or brings into a participating province property or a service for consumption, use or supply exclusively and directly in the course of carrying on construction that includes the particular construction that is undertaken in full or partial satisfaction of the person’s obligations as a surety under a performance bond and other construction, for the purposes of this section and of determining an input tax credit of the person and the total amount of all input tax credits of the person in respect of direct inputs that the person is entitled to claim, (a) despite section 138, that part (in this subsection referred to as the “particular construction input”) of the property or service that is for consumption, use or supply in the course of carrying on the particular construction and the remaining part (in this subsection referred to as the “additional construction input”) of the property or service are each deemed to be a separate property or service that does not form part of the other; (b) the particular construction input is deemed to have been acquired, imported or brought in, as the case may be, exclusively and directly for use in the course of carrying on the particular construction; (c) the additional construction input is deemed not to have been acquired, imported or brought in, as the case may be, for consumption, use or supply in the course of carrying on the particular construction; (d) the tax payable in respect of the supply, importation or bringing in, as the case may be, of the particular construction input is deemed to be equal to the amount determined by the formula A × B where A is the tax payable (in this subsection referred to as the “total tax payable”) by the person in respect of the supply, importation or bringing in, as the case may be, of the property or service, determined without reference to this subsection, and B is the extent (expressed as a percentage) to which the property or service was acquired, imported or brought in, as the case may be, for consumption, use or supply in the course of carrying on the particular construction; and (e) the tax payable in respect of the additional construction input is deemed to be equal to the difference between the total tax payable and the amount determined under paragraph (d). [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 2000, c. 30, s. 37; 2006, c. 4, s. 12
Excise Tax Act — E-15 185
Financial services – input tax credits 185 (1) If tax in respect of property or a service acquired, imported or brought into a participating province by a registrant becomes payable by the registrant at a time when the registrant is neither a listed financial institution nor a person that is a financial institution because of paragraph 149(1)(b), for the purpose of determining an input tax credit of the registrant in respect of the property or service and for the purposes of Subdivision D, to the extent (determined in accordance with subsections 141.01(2) and 141.02(6)) that the property or service was acquired, imported or brought into the province, as the case may be, for consumption, use or supply in the course of making supplies of financial services that relate to commercial activities of the registrant, (a) if the registrant is a financial institution because of paragraph 149(1)(c), the property or service is deemed, despite subsections 141.01(2) and 141.02(6), to have been so acquired, imported or brought into the province for consumption, use or supply in the course of those commercial activities except to the extent that the property or service was so acquired, imported or brought into the province for consumption, use or supply in the course of 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 property or service is deemed, despite subsections 141.01(2) and 141.02(6), to have been so acquired, imported or brought into the province for consumption, use or supply in the course of those commercial activities. Financial service relating to commercial activity (2) For the purposes of subsection (1), financial services shall be deemed not to be related to commercial activities of an individual, except to the extent that the revenues and expenses relating to the services are taken into account in determining the individual’s income from a business for the purposes of the Income Tax Act . [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1994, c. 9, s. 11; 1997, c. 10, ss. 35, 179; 2010, c. 12, s. 60
Excise Tax Act — E-15 187
Bets and games of chance 187 For the purposes of this Part, where a particular person bets an amount on a game of chance, a race or other event or occurrence, the following rules apply: (a) the person with whom the bet is placed is deemed to have made a supply of a service to the particular person; (b) where the bet is placed in a participating province, that supply is deemed to have been made in that province; and (c) the consideration for that supply is deemed to be equal to the amount determined by the formula (A/B) × (C - D) where A is 100%, B is (i) if that supply is made in a participating province, the total of 100%, the rate set out in subsection 165(1) and the tax rate for that province, and (ii) in any other case, the total of 100% and the rate set out in subsection 165(1), C is the total amount in respect of the bet that is given by the particular person to the person with whom the bet is placed, including any amount given as or on account of tax imposed on the particular person under an Act of the legislature of a province or under this Part, and D is the amount of any tax imposed under an Act of the legislature of a province on the particular person in respect of the amount that is bet. [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. 50; 1997, c. 10, s. 181; 2006, c. 4, s. 13
Excise Tax Act — E-15 188
Prizes 188 (1) If a commercial activity of a registrant (other than a registrant to whom subsection (5) applies) consists of taking bets or conducting games of chance and, in the course of that activity, the registrant pays an amount of money at any time in a reporting period as a prize or winnings to a bettor or a person playing or participating in the games, for the purpose of determining an input tax credit of the registrant, the registrant shall be deemed to have received at that time a taxable supply of a service for use exclusively in the activity and to have paid, at that time, tax in respect of the supply equal to the amount determined by the formula (A/B) × C where A is (a) if the supply is made in a participating province, the total of the rate set out in subsection 165(1) and the tax rate for that province, and (b) in any other case, the rate set out in subsection 165(1), B is the total of 100% and the percentage determined for A, and C is the amount of money paid as the prize or winnings. Prizes in competitive events (2) Where, in the course of an activity that involves the organization, promotion hosting or other staging of a competitive event, a person gives a prize to a competitor in the event, (a) the giving of the prize shall be deemed, for the purposes of this Part, not to be a supply; (b) the prize shall be deemed, for the purposes of this Part, not to be consideration for a supply by the competitor to the person; and (c) tax payable by the person in respect of any property given as the prize shall not be included in determining any input tax credit of the person for any reporting period. Contributions by competitors (3) For the purposes of this Part, where a competitor in a competitive event contributes an amount to the prizes to be given to competitors in the event, the contribution shall be deemed not to be consideration for a supply. Application of subsection (3) (4) Subsection (3) does not apply in respect of a contribution that is made as part of a fee or charge paid by a competitor in a competitive event for the right or privilege of participating in the event and that is not separately identified as a contribution to the prizes. Net tax of prescribed registrant (5) Where a registrant is a prescribed registrant at any time in a reporting period, the registrant’s net tax for the period shall be determined in a prescribed manner. [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. 51; 1994, c. 9, s. 12(F); 2006, c. 4, s. 14
Excise Tax Act — E-15 188.1
the issuer, including supplies of a service of managing, administering and carrying on the day-to-day operations of the issuer’s gaming activities that are connected with a casino of the issuer, (a.2) specified gaming machine supplies made to an issuer by a distributor of the issuer, and (b) supplies made by an issuer to a distributor of the issuer of a service in respect of (i) the supply of rights of the issuer, or (ii) the awarding, payment or delivery of prizes won in games of chance conducted by the issuer, shall be deemed not to be supplies. Deemed non-consideration (5) For the purposes of this Act, (a) promotional bonuses and prizes given by an issuer to a distributor of the issuer for or in respect of the supply by the distributor of rights of the issuer, and (b) amounts paid to an issuer by a distributor of the issuer for or on account of damages to property of the issuer, shall be deemed not to be consideration for a supply. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1993, c. 27, s. 52; 2000, c. 30, s. 39
Excise Tax Act — E-15 (a)
distributor of an issuer means a person who (a) as agent of the issuer, supplies rights of the issuer on behalf of the issuer, (b) on the person’s own behalf supplies rights of the issuer, (c) accepts, on behalf of the issuer, a bet on a game of chance conducted by the issuer, or (d) makes a specified gaming machine supply to the issuer; ( distributeur )
Excise Tax Act — E-15
gaming machine means a machine by the operation of which by a person, the person plays a game of chance in which the element of chance is provided by means of the machine, but does not include a machine that dispenses a ticket, token or other device evidencing the right to play or participate in, or receive a prize or winnings in, one or more games of chance unless the device is, for each of those games, sufficient evidence, and in the case of a printed device, contains sufficient information, to ascertain whether the holder of the device is entitled to receive a prize or winnings without reference to any other information; ( appareil de jeu )
Excise Tax Act — E-15
issuer means a registrant who is a prescribed registrant for the purposes of subsection 188(5); ( émetteur )
Excise Tax Act — E-15
right of an issuer means a right to play or participate in a game of chance conducted by the issuer; ( droit )