Canada Elections Act

accredited representative [Repealed, 2002, c. 22, s. 366]

Agency means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act; (Agence)

Atlantic manufactured tobacco [Repealed, 2001, c. 16, s. 16]

bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act; (banque)

black stock [Repealed, 2002, c. 22, s. 413]

black stock cigarettes [Repealed, 2002, c. 22, s. 413]

black stock manufactured tobacco [Repealed, 2001, c. 16, s. 16]

cigar [Repealed, 2002, c. 22, s. 366]

cigarette [Repealed, 2002, c. 22, s. 366]

Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act; (commissaire)

cosmetics means goods, whether possessing therapeutic or prophylactic properties or not, commonly or commercially known as toilet articles, preparations or cosmetics, that are intended for use or application for toilet purposes, or for use in connection with the care of the human body, including the hair, nails, eyes, teeth, or any other part or parts thereof, whether for cleansing, deodorizing, beautifying, preserving or restoring, and includes toilet soaps, shaving soaps and shaving creams, skin creams and lotions, shampoos, mouth washes, oral rinses, toothpastes, tooth powders, denture creams and adhesives, antiseptics, bleaches, depilatories, perfumes, scents and similar preparations; (cosmétiques)

diesel fuel includes any fuel oil that is suitable for use in internal combustion engines of the compression-ignition type, other than any such fuel oil that is intended for use and is actually used as heating oil; (combustible diesel)

document includes money, a security and a record; (document)

duty free shop has the meaning assigned by subsection 2(1) of the Customs Act; (boutique hors taxes)

foreign duty free shop means a retail store that is located in a country other than Canada and that is authorized under the laws of that country to sell goods free of certain duties and taxes to individuals who are about to leave that country; (boutique hors taxes à l’étranger)

foreign ships’ stores means tobacco products taken on board a vessel or aircraft while the vessel or aircraft is outside Canada and that are intended for consumption by or sale to the passengers or crew while the passengers and crew are on board the vessel or aircraft; (provisions de bord à l’étranger)

gasoline means gasoline type fuels for use in internal combustion engines other than aircraft engines; (essence)

health goods means any material, substance, mixture, compound or preparation, of whatever composition or in whatever form, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, a disorder, an abnormal physical state or the symptoms thereof in human beings or animals or for use in restoring, correcting or modifying organic functions in human beings or animals; (marchandises relatives à la santé)

heating oil means any fuel oil that is consumed exclusively for providing heat to a home, building or similar structure and that is not consumed for generating heat in an industrial process, including any commercial process that involves removing moisture from a good; (huile à chauffage)

Indian [Repealed, 2002, c. 22, s. 413]

licensed tobacco manufacturer [Repealed, 2001, c. 16, s. 16]

listed international agreement means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada, or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction; (accord international désigné)

manufactured tobacco [Repealed, 2002, c. 22, s. 366]

manufacturer or producer includes (a) the assignee, trustee in bankruptcy, liquidator, executor, liquidator of a succession or curator of any manufacturer or producer and, generally, any person who continues the business of a manufacturer or producer or disposes of his assets in any fiduciary capacity, including a bank exercising any powers conferred upon it by the Bank Act and a trustee for bondholders, (b) any person, firm or corporation that owns, holds, claims or uses any patent, proprietary, sales or other right to goods being manufactured, whether by them, in their name or for or on their behalf by others, whether that person, firm or corporation sells, distributes, consigns or otherwise disposes of the goods or not, (c) any department of the government of Canada or any province, any board, commission, railway, public utility, manufactory, company or agency owned, controlled or operated by the government of Canada or any province, or under the authority of the legislature or the lieutenant governor in council of any province, that manufactures or produces taxable goods, (d) any person who sells, otherwise than in a retail store exclusively and directly to consumers, cosmetics that were not manufactured by him in Canada, other than a person who sells those cosmetics exclusively and directly to hairstylists, cosmeticians and other similar users for use in the provision of personal grooming services and not for resale, (e) [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 1] (f) any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers, (g) any person who imports into Canada new motor vehicles designed for highway use, or chassis therefor, (h) any person who sells, otherwise than predominantly to consumers, new motor vehicles designed for highway use, or chassis therefor, (i) any person who sells goods enumerated in Schedule III.1, other than a person who sells those goods exclusively and directly to consumers, and (j) any person who sells or leases prerecorded video cassettes that are new or have not been used in Canada, other than a person who sells or leases such goods exclusively and directly to consumers other than to consumers who lease such goods to other persons; (fabricant ou producteur)

Minister means the Minister of National Revenue; (ministre)

mobile home means a trailer unit not less than three metres wide by eight metres long, equipped with complete plumbing, electrical and heating facilities and designed to be towed on its own chassis to a building site for installation on a foundation and connection to service facilities at that site and to be used for residential, commercial, educational, institutional or industrial purposes, but does not include any free-standing appliances or furniture sold with the unit or any travel trailer, motor home, camping trailer or other vehicle or trailer for recreational use; (maison mobile)

modular building unit means a building component or unit, the manufacture and assembly of which is completed or substantially completed before delivery to a construction site, that is designed for installation on a foundation and is composed of at least one room or area with finished walls, a finished floor and a finished ceiling, including installed plumbing, heating and electrical equipment appropriate to that room or area, and that, when installed on a foundation at the site, with or without other similarly manufactured and assembled components or units, forms a complete residential, commercial, educational, institutional or industrial building, but does not include any freestanding appliances or furniture sold with the unit; (bâtiment modulaire)

municipality means (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated, or (b) such other local authority as the Minister may determine to be a municipality for the purposes of this Act; (municipalité)

operator of a duty free shop means the person operating the duty free shop who is licensed as a wholesaler under Part VI and is deemed by subsection 55(2) to be a bona fide wholesaler or jobber; (exploitant)

person means an individual, partnership, corporation, trust, estate, or a body that is a society, union, club, association, commission or other organization of any kind whatever; (personne)

prescribed means (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; (prescrit)

record includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form; (registre)

stamp or excise stamp means a stamp prepared for the purposes of this Act pursuant to a direction of the Minister under section 60; (timbre ou timbre d’accise)

telecommunication [Repealed, 1993, c. 38, s. 86]

this Act means this Act except Part IX and Schedules V to X. (présente loi)

tobacco stick [Repealed, 2002, c. 22, s. 366]

(a)related persons shall be deemed not to deal with each other at arm’s length; and

(b)it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length.

(a)references in those subsections to “corporation” shall be read as references to “corporation or partnership”; and

(b)references in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as references to “rights” or “partners”, respectively.

(a)a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and

(b)a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust.

(a)cosmetics,

(b)[Repealed, R.S., 1985, c. 12 (4th Supp.), s. 1]

(c)goods enumerated in Schedule III.1, or

(d)prerecorded video cassettes that are new or have not been used in Canada

(a)he gives them away as free replacement goods or parts under a written warranty of the manufacturer of the goods to be replaced or of the goods into which the parts are to be incorporated; and

(b)the amount, if any, charged for the warranty is included in the sale price charged by the manufacturer for the goods to be replaced or the goods into which the parts are to be incorporated or, if those goods are imported goods, in the duty paid value thereof.

(a)the Excise Tax Act,

(b)the laws relating to customs or customs duties, or

(c)the laws relating to excise or duties of excise

exchange means a group of persons formed for the purpose of exchanging reciprocal contracts of indemnity or inter-insurance with each other through the same attorney; (Bourse)

insurer means any corporation incorporated for the purpose of carrying on the business of insurance, any association of persons formed on the plan known as Lloyds whereby each associate underwriter becomes liable for a stated, limited or proportionate part of the whole amount insured under a contract of insurance, and any exchange; (assureur)

net premiums means the gross premiums paid or payable under a contract of insurance, less dividends received or receivable in respect of the contract and less premiums returned on cancellation of the contract. (primes nettes)

Superintendent [Repealed, 1999, c. 17, s. 146]

(a)with

(b)with any insurer that at the time the contract is entered into or renewed is authorized under the laws of Canada or of any province to transact the business of insurance, if the contract is entered into or renewed through a broker or agent outside Canada,

(a)any contract of life insurance, personal accident insurance, sickness insurance or insurance against marine risks, or any contract of insurance against nuclear risks to the extent that the insurance against nuclear risks is not, in the opinion of the Commissioner, available within Canada; or

(b)any other contract of insurance entered into after February 19, 1973 to the extent that the insurance is not, in the opinion of the Commissioner, available within Canada.

(a)the name of the insurer;

(b)the amount of the insurance;

(c)the net premiums paid or payable during the immediately preceding calendar year; and

(d)if the contract was entered into or renewed as described in paragraph 4(1)(b), the name and address of the broker or agent outside Canada through whom the contract was entered into or renewed.

(a)the name and address of each person resident in Canada with whom or on whose behalf the contract was entered into or renewed;

(b)the net premiums paid or payable during the immediately preceding calendar year; and

(c)the name and address of the broker or agent outside Canada through whom the contract was entered into or renewed.

(a)the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or

(b)if 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.

(a)an amount equal to 1% of the amount of tax unpaid at the expiration of the time for filing the return, and

(b)the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

air carrier means a person who provides transportation of a person by air; (transporteur aérien)

certified air carrier means (a) an air carrier who is authorized by the Canadian Transportation Agency under Part II of the Canada Transportation Act to operate a domestic service or an international service, and (b) an air carrier, other than an air carrier described in paragraph (a), who, personally or by agent, sells in Canada transportation of a person by air that is to be provided in whole or in part by an air carrier described in paragraph (a); (transporteur aérien titulaire de certificat)

emplanement does not include an emplanement resulting from a landing of an aircraft made solely to obtain ground services for the aircraft; (embarquement)

licensed air carrier means a certified air carrier to whom a licence has been granted under section 17; (transporteur aérien titulaire de licence)

tax means the air transportation tax imposed under this Part; (taxe)

taxation area means (a) Canada, (b) the United States (except Hawaii), and (c) the Islands of St. Pierre and Miquelon. (zone de taxation)

(a)begins at a point in the taxation area and ends at a point in the taxation area, and

(b)includes an emplanement by the person on an aircraft at an airport in Canada on a specific flight having as a destination an airport in the taxation area outside Canada and subsequent deplanement by the person from the flight at an airport outside Canada,

(a)does not include a departure, destination or intermediate stop, other than a transfer stop, outside the taxation area; and

(b)includes at least one departure from a point in Canada, other than a departure resulting from a transfer stop.

(a)the aggregate of

(b)such amount as may, for the purposes of this subsection, be prescribed by order of the Governor in Council on the recommendation of the Minister of Transport.

(a)the aggregate of

(b)the aggregate of such amount as may, for the purposes of this subsection, be prescribed by order of the Governor in Council on the recommendation of the Minister of Transport, in respect of each emplanement, pursuant to the charter agreement of that charterer, on the aircraft by any person.

(a)the journey includes a charter flight in respect of which tax is imposed under section 10 or 12; and

(b)evidence of the continuous journey is submitted by the person to the licensed air carrier or his agent from whom the transportation by air is purchased.

(a)begins at a point in the taxation area and ends at a point outside the taxation area, and

(b)includes an emplanement by the person on an aircraft at an airport in Canada on a specific flight having as a destination an airport outside Canada and subsequent deplanement by the person from the flight at an airport outside Canada,

(a)an amount that is the lesser of

(b)fifty per cent of the amount provided in paragraph (a) when the person is a child under twelve years of age and is being transported at a fare reduced fifty per cent or more below the applicable fare.

(a)the lesser of

(b)fifty per cent of the amount provided in paragraph (a) in respect of each emplanement, pursuant to the charter agreement of that charterer, on the aircraft by a child who is under twelve years of age and is being transported at a fare reduced fifty per cent or more below the applicable fare.

(a)where the first emplanement of the person occurs at an airport in Canada,

(b)in any other case,

(a)the total of the taxes imposed on all such amounts under subsection 10(1) or (2), determined under subsection 11(1), shall not exceed the lesser of

(b)the total of the taxes imposed on all such amounts under subsections 10(1) and 12(1), determined under subsections 11(1) and 13(1), as applicable, shall not exceed the amount determined under subsection 13(1) in respect of any such amount in respect of which that subsection applies; and

(c)the total of the taxes imposed on all such amounts under subsections 10(2) and 12(2), determined under subsections 11(1) and 13(2.2), as applicable, shall not exceed the largest amount determined under subsection 13(2.2) in respect of any such amount.

(a)ticket numbers, including air carrier codes, for all flights comprising the continuous journey; and

(b)flight numbers for all flights comprising the continuous journey.

(a)at the time when the amount is so paid or becomes payable and in any case prior to the provision of the transportation; and

(b)by the person making the payment.

(a)by transmission from within Canada to a place outside Canada, by means of telegraph or mail, of cash, cheque, postal telegram, money order or any similar draft to a ticket office, travel agency, air carrier or any representative of any of them,

(b)by delivery of the amount to an agency located within Canada for transmission to a ticket office, travel agency, air carrier or any representative of any of them located in any place outside Canada, or

(c)by any other arrangement with a person outside Canada for the benefit or convenience of a person in Canada,

(a)in the case of tax imposed under subsection 10(1) or 12(1), begins after October 31, 1998; or

(b)in the case of tax imposed under subsection 10(2) or 12(2), does not include an emplanement of the person, within the meaning of subsection 13(2.1), before November 1, 1998.

(a)levy and collect any taxes imposed by this Part for the transportation of a person by air; and

(b)make adjustments in or refund any portion of the tax paid on the transportation of a person by air that has not been provided or only partially provided or any tax that has been collected in error by the licensed air carrier.

(a)all amounts collected or collectible by the carrier by way of the tax imposed by this Part in the last preceding month; and

(b)all amounts collected, within or outside Canada by the carrier or the carrier’s agent in the last preceding month,

(a)authorize any licensed air carrier to make a return in respect of any accounting period of not less than twenty-one days and not more than thirty-five days;

(b)authorize any licensed air carrier to make a return in respect of any period longer than one month but not longer than six months, if the amounts collected or collectible by the carrier by way of the tax imposed by this Part in the last preceding calendar year did not exceed four thousand eight hundred dollars; or

(c)authorize any licensed air carrier whose passenger air transportation service is predominantly limited to a seasonal period of operation to make a return in respect of any period longer than one month but not longer than six months, if the amounts collected or collectible by the carrier by way of the tax imposed by this Part in the equivalent period in the last preceding calendar year did not exceed an average of four hundred dollars per month throughout that equivalent period.

(a)in a case where the return is required to be made in accordance with subsection (1) or (2), not later than the last day of the first month following the month to which the return relates;

(b)in a case where the return is authorized to be made in accordance with a regulation made under paragraph (3)(a), not later than the last day of the first authorized accounting period following the end of the accounting period to which the return relates; and

(c)in a case where the return is authorized to be made in accordance with a regulation made under paragraph (3)(b) or (c), not later than the last day of the first month following the end of the period to which the return relates.

(a)in the case of tax required to be remitted not later than the last day of a month, a penalty of one-half of one per cent and interest at the prescribed rate, in respect of each month or fraction of a month between that day and the day on which the total tax, penalty and interest outstanding is remitted, calculated on the total tax, penalty and interest outstanding in that month or fraction of a month; and

(b)in the case of tax required to be remitted not later than the last day of an accounting period, a penalty of one-half of one per cent and interest at the prescribed rate, in respect of each accounting period or fraction of an accounting period between that day and the day on which the total tax, penalty and interest outstanding is remitted, calculated on the total tax, penalty and interest outstanding in that accounting period or fraction of an accounting period.

(a)the return shall be filed or the tax shall be remitted within the time as so extended;

(b)interest accrues under subsection (5) in respect of the tax as if the time had not been so extended;

(c)no penalty accrues or shall be deemed to have accrued under subsection (5) in respect of the tax before the expiration of the time as so extended; and

(d)penalty accrues under subsection (5) in respect of a default in remitting the tax or any portion thereof within the time as so extended as if the default were a default referred to in that subsection.

(a)interest accrues under subsection (5) in respect of the tax from the expiration of that time; and

(b)penalty accrues under subsection (5) only if the total tax, penalty and interest outstanding, as calculated in respect of each month or accounting period or fraction of a month or accounting period during which the default continues, exceeds the value of the security at the time it is accepted by the Minister and, if accruing, the penalty shall be calculated only on the amount of the excess.

(a)a licensed air carrier’s “instalment base”

(b)a licensed air carrier is a “large taxpayer” at any particular time if

(a)in the case where the return is required to be made in accordance with subsection 20(1), the large taxpayer shall pay two instalments, each equal to one-half of the taxpayer’s instalment base for the month in which the tax was collected or became collectible, the first to be paid not later than the last day of that month and the second not later than the fifteenth day of the next following month; and

(b)in the case where the return is authorized to be made in accordance with a regulation made under paragraph 20(3)(a), the large taxpayer shall pay two instalments, each equal to one-half of the taxpayer’s instalment base for the accounting period to which the return relates, the first to be paid not later than the last day of that accounting period and the second not later than the fifteenth day of the next following accounting period.

(a)in the case where the return is required to be made in accordance with subsection 20(1), the carrier shall pay an instalment, equal to the carrier’s instalment base for the month in which the tax was collected or became collectible, not later than the twenty-first day of the next following month;

(b)in the case where the return is authorized to be made in accordance with a regulation made under paragraph 20(3)(a), the carrier shall pay an instalment, equal to the carrier’s instalment base for the accounting period to which the return relates, not later than the twenty-first day of the next following accounting period; and

(c)in the case where the return is authorized to be made in accordance with a regulation made under paragraph 20(3)(b) or (c), the carrier shall pay an instalment, equal to the carrier’s instalment base for the period to which the return relates, not later than the twenty-first day of the month next following the end of that period.

(a)in the case of an instalment required to be paid not later than the last day of a month or an accounting period, a penalty of one-half of one per cent and interest at the prescribed rate, calculated on the amount by which

(b)in the case of an instalment required to be paid not later than the fifteenth day of a month or an accounting period, a penalty of one-quarter of one per cent and interest at one-half of the prescribed rate, calculated on the amount by which

(a)in the case of an instalment required by paragraph (3)(a) or (b) to be paid not later than the twenty-first day of a month or an accounting period, a penalty of one-sixth of one per cent and interest at one-third of the prescribed rate, calculated on the amount by which

(b)in the case of an instalment required by paragraph (3)(c) to be paid not later than the twenty-first day of a month next following the end of a period, a penalty of one-sixth of one per cent and interest of one-third of the prescribed rate, calculated on the amount by which

(a)the instalment shall be paid within the time as so extended;

(b)interest accrues under subsection (4) or (5), as the case may be, in respect of the instalment as if the time had not been so extended;

(c)no penalty accrues or shall be deemed to have accrued under subsection (4) or (5), as the case may be, in respect of the instalment before the expiration of the time as so extended; and

(d)penalty accrues under subsection (4) or (5), as the case may be, in respect of a default in paying an instalment within the time as so extended as if the default were a default referred to in that subsection.

(a)prescribe, for those cases where the amount charged for transportation by air includes the transportation of persons and goods by air, the manner in which and by whom the amount charged shall be apportioned between the transportation by air of those persons and the transportation by air of those goods, for the purposes of the tax imposed under sections 10 to 12;

(b)prescribe, for those cases where the amount charged for transportation of a person by air provides him with transportation and other services or goods, the manner in which and by whom the amount charged shall be apportioned between the transportation by air of that person and the provision of the other services and goods, for the purposes of the tax imposed under sections 10 to 12;

(c)prescribe the manner and form in which and the class of persons to whom evidence of prepayment of any tax imposed under this Part shall be submitted;

(c.1)prescribe the manner and form in which evidence of an amount paid or payable for transportation of a person by air shall be submitted;

(d)exempt from the operation of this Part the transportation of a person by air on any classes or groups of air services, air carriers or aircraft;

(e)reduce the amount of the tax paid or payable in Canada under this Part in respect of transportation of a person by air, or remove that tax, for the reduction or avoidance of double taxation by Canada and a foreign country in respect of that transportation;

(f)vary the requirements of section 20 with respect to returns and the time of remitting for licensed air carriers who are authorized by the Canadian Transportation Agency to operate international charter flights from Canada, or exempt those carriers from the provisions of that section with respect to returns, subject to such terms and conditions as the Governor in Council considers to be in the public interest;

(g)prescribe, in cases where an air carrier provides transportation of a person by air on credit, the time when and the place where the amount payable for that transportation is deemed to be paid or payable for the purposes of this Part; and

(h)provide generally for the carrying out of the provisions of this Part.

amount charged, in respect of a taxable service, means any amount paid or payable by a person for the taxable service, before any amount paid or payable in respect of any tax under this Part or imposed under an Act of the legislature of a province respecting retail sales tax is added thereto; (montant exigé)

broadcasting means any radiocommunication in which the transmissions are intended for direct reception by the general public; (radiodiffusion)

licensee means any person to whom a licence has been issued under section 21.18 and includes any person who is required by section 21.17 to apply for a licence; (titulaire de licence ou titulaire)

programming service means any presentation of sound or visual matter of a nature or kind broadcast by radio or television stations that is designed to inform, enlighten or entertain; (service de programmation)

small undertaking means (a) a person who provides a taxable service exclusively in a place to which admission is granted to persons for the purpose of the presentation to those persons of a programming service by means of telecommunication on payment of a charge or fee through the sale of a ticket or any similar means of admission, or (b) a person who, in any month, provides a taxable service to not more than two hundred persons, but does not include a person who, in any month in the year preceding that month, has provided a taxable service to more than two hundred persons; (entreprise restreinte)

taxable service means (a) the provision, by means of telecommunication, to the general public or any portion thereof, of any programming service, (b) the commencement or cessation of the provision of a programming service referred to in paragraph (a), (c) the provision of any instrument, device, equipment or apparatus or any part thereof, other than a television receiver, that is (i) used in conjunction with the reception of a programming service referred to in paragraph (a), and (ii) provided by the person providing the programming service or by any person authorized or designated by him for the purpose or acting on his behalf or by any person related to him, if the person providing the programming service requires that the instrument, device, equipment, apparatus or part be acquired exclusively from him or any other person referred to in subparagraph (ii), and (d) the installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof, other than a television receiver, referred to in paragraph (c), by the person providing the programming service in conjunction with which it is being used or by any other person referred to in subparagraph (c)(ii), but does not include (e) any surveillance or monitoring service, telebanking or teleshopping service or opinion-polling service, (f) any background music service of a nature or kind that is provided in a shopping centre, an office building, a factory or a common area of a condominium or of an apartment building as an accompaniment to shopping, dining, working or other similar activities carried on in such place, or (g) any other service prescribed by regulations made pursuant to section 21.2, that a person providing a programming service referred to in paragraph (a) provides for an additional fee or charge on the request of the person to whom the programming service is provided or that is provided by a person who does not provide a programming service referred to in paragraph (a); (service taxable)

telecommunication [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 7]

(a)to be equal to the amount charged by the person from whom the small undertaking acquired the service; and

(b)to have been paid at the end of the month in which the service was acquired from the person referred to in paragraph (a).

(a)persons, in this subsection referred to as “customers”, to whom he, or a person related to him, provides the service in that month for an amount charged; and

(b)persons to whom customers provide the service in that month, whether or not for an amount charged.

(a)who,

(b)who, at the time the amount charged for the service is paid or payable, whichever is the earlier, so certifies, and gives his licence number, to the person providing the service.

(a)who,

(b)who, at the time the amount charged for the service is paid or payable, whichever is the earlier, so certifies to the person providing the service.

(a)is provided by a small undertaking within the meaning of paragraph (a) of the definition small undertaking in subsection 21.1(1); and

(b)was acquired by the small undertaking from another person, other than a licensee or a small undertaking resident in Canada.

(a)be provided within the time fixed by the Minister, but not later than the day immediately preceding the day on which provision of the taxable service commences;

(b)be in an amount of not less than six per cent of

(c)be provided by a chartered bank or by depositing with the Minister

(a)by the person who acquired the service for the relieved use, or

(b)where the person referred to in paragraph (a) acquired the service for provision to another person for broadcasting without charge, by that other person,

(a)prescribing, for the purposes of paragraph (g) of the definition taxable service in subsection 21.1(1), any service other than a programming service referred to in paragraph (a) of that definition;

(b)respecting the method for determining the reasonable amount charged for a taxable service for the purposes of section 21.14; and

(c)generally for carrying out the purposes and provisions of this Part.

(a)notwithstanding the Broadcasting Act or any other Act of Parliament or any regulation or other statutory instrument made thereunder or any other law, and

(b)notwithstanding

amount charged, in respect of a service, means any amount paid or payable by a person for the service, before any amount paid or payable in respect of any tax under this Part or imposed under an Act of the legislature of a province respecting retail sales tax is added thereto; (montant exigé)

approved tariff, in respect of a licensee, means a current schedule or tariff that sets out or otherwise provides for amounts that may be charged by the licensee for any service and that is approved by (a) the Canadian Radio-television and Telecommunications Commission, (b) the lieutenant governor in council of a province, (c) a commission, board, tribunal, authority or other body established by or pursuant to an Act of the legislature of a province to regulate telecommunications, (d) a person designated by the lieutenant governor in council of a province to regulate telecommunications, or (e) a municipal or local commission, board, tribunal, authority or other body that regulates telecommunications in a municipality; (tarif agréé)

licensee means any person to whom a licence has been issued under subsection 21.3(2) and includes any person who is required by subsection 21.3(1) to apply for a licence; (titulaire de licence ou titulaire)

separate charge, in respect of a service provided by a person, means an amount charged for the service (a) as set out separately in a contract entered into by that person and the person charged for the service or in an invoice, bill, statement of account or other similar document issued or made available by that person to the person charged for the service, or (b) if no such contract was so entered into and document was so issued or made available and the person providing the service is a licensee, as set out or provided for separately in an approved tariff of the licensee; (redevance distincte)

taxable service means (a) any telecommunication service, (b) the commencement or cessation of a telecommunication service, (c) the provision of any instrument, device, equipment or apparatus or any part thereof, other than terminal equipment for the provision of which a separate charge is made, that is (i) used in conjunction with a telecommunication service, and (ii) provided by the person providing the telecommunication service or by any person authorized or designated by him for the purpose or acting on his behalf or by any person related to him, if the person providing the telecommunication service requires that the instrument, device, equipment, apparatus or part be acquired exclusively from him or any other person referred to in subparagraph (ii), and (d) the installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof referred to in paragraph (c) by the person providing the telecommunication service in conjunction with which it is being used or by any other person referred to in subparagraph (c)(ii), but does not include a taxable service within the meaning assigned by subsection 21.1(1); (service taxable)

telecommunication service means the transmission of any information by means of a system for telecommunication or any part thereof and includes the making available of such a system or part for that use, whether or not it is so used, but does not include (a) any such service provided for taxi, messenger or other dispatch purposes, if the person providing the service uses, primarily for the person’s own dispatch purposes, the system or part thereof by means of which the service is provided, (b) any such service provided to an occupant in a building or building complex by the owner or manager of the building or complex, if (i) the system or part thereof by means of which the service is provided and that is controlled by the owner or manager is used exclusively to provide the service within the building or complex, and (ii) the owner or manager provides the service exclusively (A) by means of the system or part referred to in subparagraph (i), (B) through the resale of service acquired from another person, or (C) in the manner described in clauses (A) and (B), or (c) the provision, in conjunction with any such service, of a data processing, data storage, information or other service (in this paragraph referred to as the “additional service”) by means of telecommunication for a separate charge, if (i) the service in conjunction with which the additional service is provided is offered separately from the additional service, and (ii) the additional service is, or could be, lawfully provided by means of telecommunication by persons other than telecommunications carriers; (service de télécommunication)

telecommunications carrier means (a) any person who, for an amount charged, provides telecommunication service to the general public, or any portion thereof, by means of a telecommunication system owned, or controlled, and operated by that person, and (b) any person to whom a licence has been issued under section 21.18 or who is required by section 21.17 to apply for a licence for the purposes of Part II.1. (exploitant de télécommunication)

(a)for the purposes of subsections (1) and (2), the amount charged that would have been reasonable in the circumstances; and

(b)for the purposes of subsection (3), the amount that is reasonable in the circumstances.

(a)the provision, commencement or cessation of residential telephone service, other than the provision of long distance telephone service; or

(b)the provision, installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof that is used in conjunction with residential telephone service.

(a)levy and collect any taxes imposed by this Part on the amount charged for a taxable service acquired from the licensee;

(b)make adjustments in or refund any portion of the tax paid on the amount charged for a taxable service that has not been provided or has been only partially provided by the licensee; and

(c)make adjustments in or refund any portion of any tax that has been collected in error by the licensee.

(a)authorize any licensee to make a return in respect of any accounting period of not less than twenty-one days and not more than thirty-five days;

(b)authorize any licensee to make a return in respect of any period longer than one month but not longer than six months, if the amounts collected or collectible by the licensee by way of the tax imposed by this Part in the last preceding calendar year did not exceed four thousand eight hundred dollars; or

(c)authorize any licensee whose taxable services are predominantly limited to a seasonal period of operation to make a return in respect of any period longer than one month but not longer than six months, if the amounts collected or collectible by the licensee by way of the tax imposed by this Part in the equivalent period in the last preceding calendar year did not exceed an average of four hundred dollars per month throughout that equivalent period.

(a)in a case where the return is required to be made in accordance with subsection (1) or (2), not later than the last day of the first month succeeding that in which the amounts charged for the taxable service were paid or became payable to the licensee;

(b)in a case where the return is authorized to be made in accordance with a regulation made under paragraph (3)(a), not later than the last day of the first authorized accounting period following the end of the accounting period to which the return relates; and

(c)in a case where the return is authorized to be made in accordance with a regulation made under paragraph (3)(b) or (c), not later than the last day of the first month following the end of the period to which the return relates.

(a)in the case of tax required to be remitted not later than the last day of a month, a penalty of one-half of one per cent and interest at the prescribed rate, in respect of each month or fraction of a month between that day and the day on which the total tax, penalty and interest outstanding is remitted, calculated on the total tax, penalty and interest outstanding in that month or fraction of a month; and

(b)in the case of tax required to be remitted not later than the last day of an accounting period, a penalty of one-half of one per cent and interest at the prescribed rate, in respect of each accounting period or fraction of an accounting period between that day and the day on which the total tax, penalty and interest outstanding is remitted, calculated on the total tax, penalty and interest outstanding in that accounting period or fraction of an accounting period.

(a)the return shall be filed or the tax shall be remitted within the time as so extended;

(b)interest accrues under subsection (5) in respect of the tax as if the time had not been so extended;

(c)no penalty accrues or shall be deemed to have accrued under subsection (5) in respect of the tax before the expiration of the time as so extended; and

(d)penalty accrues under subsection (5) in respect of a default in remitting the tax or any portion thereof within the time as so extended as if the default were a default referred to in that subsection.

(a)interest accrues under subsection (5) in respect of the tax from the expiration of that time; and

(b)penalty accrues under subsection (5) only if the total tax, penalty and interest outstanding, as calculated in respect of each month or accounting period or fraction of a month or accounting period during which the default continues, exceeds the value of the security at the time it is accepted by the Minister and, if accruing, the penalty shall be calculated only on the amount of the excess.

(a)a licensee’s “instalment base”

(b)a licensee is a “large taxpayer” at any particular time if

(a)in the case where the return is required to be made in accordance with subsection 21.32(1), the large taxpayer shall pay two instalments, each equal to one-half of the taxpayer’s instalment base for the month in which the tax was collected or became collectible, the first to be paid not later than the last day of that month and the second not later than the fifteenth day of the next following month; and

(b)in the case where the return is authorized to be made in accordance with a regulation made under paragraph 21.32(3)(a), the large taxpayer shall pay two instalments, each equal to one-half of the taxpayer’s instalment base for the accounting period to which the return relates, the first to be paid not later than the last day of that accounting period and the second not later than the fifteenth day of the next following accounting period.

(a)in the case where the return is required to be made in accordance with subsection 21.32(1), the licensee shall pay an instalment, equal to the licensee’s instalment base for the month in which the tax was collected or became collectible, not later than the twenty-first day of the next following month;

(b)in the case where the return is authorized to be made in accordance with a regulation made under paragraph 21.32(3)(a), the licensee shall pay an instalment, equal to the licensee’s instalment base for the accounting period to which the return relates, not later than the twenty-first day of the next following accounting period; and

(c)in the case where the return is authorized to be made in accordance with a regulation made under paragraph 21.32(3)(b) or (c), the licensee shall pay an instalment, equal to the licensee’s instalment base for the period to which the return relates, not later than the twenty-first day of the month next following the end of that period.

(a)in the case of an instalment required to be paid not later than the last day of a month or an accounting period, a penalty of one-half of one per cent and interest at the prescribed rate, calculated on the amount by which

(b)in the case of an instalment required to be paid not later than the fifteenth day of a month or an accounting period, a penalty of one-quarter of one per cent and interest at one-half of the prescribed rate, calculated on the amount by which

(a)in the case of an instalment required by paragraph (3)(a) or (b) to be paid not later than the twenty-first day of a month or an accounting period, a penalty of one-sixth of one per cent and interest at one-third of the prescribed rate, calculated on the amount by which

(b)in the case of an instalment required by paragraph (3)(c) to be paid not later than the twenty-first day of a month next following the end of a period, a penalty of one-sixth of one per cent and interest at one-third of the prescribed rate, calculated on the amount by which

(a)the instalment shall be paid within the time as so extended;

(b)interest accrues under subsection (4) or (5), as the case may be, in respect of the instalment as if the time had not been so extended;

(c)no penalty accrues or shall be deemed to have accrued under subsection (4) or (5), as the case may be, in respect of the instalment before the expiration of the time as so extended; and

(d)penalty accrues under subsection (4) or (5), as the case may be, in respect of a default in paying an instalment within the time as so extended as if the default were a default referred to in that subsection.

(a)respecting the method for determining the reasonable amount charged for a taxable service for the purposes of section 21.25; and

(b)generally for carrying out the purposes and provisions of this Part.

duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of that article into Canada under the laws relating to the customs and the Customs Tariff whether that article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon; (valeur à l’acquitté)

licensed wholesaler has the meaning assigned to that expression by section 42; (marchand en gros titulaire de licence)

sale price, for the purpose of determining the excise tax payable under this Part, means the aggregate of (a) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto, (b) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and (c) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not. (prix de vente)

(a)in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount charged as price for or in respect of the wrapper, package, box, bottle or other container in which the goods are contained; and

(b)in calculating the duty paid value of imported goods that, when imported, are wrapped, packaged, put up in boxes or bottles or otherwise prepared for sale, there shall be added to the value of the goods as determined in the manner prescribed in this Part the value, similarly determined, of the wrapper, package, box, bottle or other container in which the goods are contained.

(a)where gasoline or diesel fuel is delivered to a retail outlet by or on behalf of the manufacturer or producer thereof, the gasoline or diesel fuel shall be deemed to have been sold and delivered to a purchaser thereof; and

(b)where gasoline, diesel fuel or aviation fuel was, immediately prior to March 1, 1987, held in inventory by or on behalf of a person described in paragraph (e) of the definition manufacturer or producer in subsection 2(1) as that subsection read immediately prior to March 1, 1987, who was a licensed manufacturer under this Act of gasoline, diesel fuel or aviation fuel solely by virtue of that paragraph, and the excise tax thereon had not been paid or become payable on or before February 28, 1987, the gasoline, diesel fuel or aviation fuel shall be deemed to have been sold and delivered to a purchaser thereof immediately prior to March 1, 1987.

(a)goods that are purchased or imported by a manufacturer licensed for the purposes of this Part and that are to be incorporated into and form a constituent or component part of an article or product that is subject to excise tax under this Act, if the tax on the article or product has not yet been levied under this section; or

(b)the sale of a new motor vehicle designed for highway use, or a chassis for such a vehicle, to a person described in paragraph (h) of the definition manufacturer or producer in subsection 2(1) who is a manufacturer licensed for the purposes of this Part.

(a)goods that are purchased or imported by a licensed wholesaler who is deemed by subsection 55(2) to be a bona fide wholesaler or jobber for resale by him;

(b)goods for which relief from the consumption or sales tax is provided by virtue of section 12 or 13 of Part III of Schedule III or section 1 of Part VII of Schedule III;

(b.1)goods imported into Canada and classified under tariff item No. 9804.30.00 of Schedule I to the Customs Tariff;

(b.2)manufactured tobacco imported into Canada by an individual for their personal use if it is stamped in accordance with the Excise Act and duty has been imposed on it under section 200 of that Act; or

(c)diesel fuel for use in the generation of electricity, unless the diesel fuel is used in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation.

(a)where the fuel is sold, at the time of delivery to the purchaser; and

(b)where the fuel is appropriated, at the time of that appropriation.

(a)the goods shall be deemed to have been delivered to a purchaser thereof at the time of the appropriation; and

(b)the sale price of the goods shall be deemed to be equal to the sale price that would have been reasonable in the circumstances if the goods had been sold at that time to a person with whom the manufacturer or producer was dealing at arm’s length.

(a)put a clock or watch movement into a clock or watch case,

(b)put a clock or watch movement into a clock or watch case and added a strap, bracelet, brooch or other accessory thereto, or

(c)set or mounted one or more diamonds or other precious or semi-precious stones, real or imitation, in a ring, brooch or other article of jewellery,

fuel means gasoline, diesel fuel and aviation fuel. (combustible)

temperature compensated method means the method involving the measurement of the volume of fuel in litres that are corrected to the reference temperature of 15 degrees Celsius in accordance with the requirements imposed by or under the Weights and Measures Act. (méthode fondée sur la compensation de la température)

uncompensated method means the method involving the measurement of the volume of fuel in litres that are not corrected to a reference temperature. (méthode traditionnelle)

(a)the temperature compensated method, where that method is used by the manufacturer or producer of the fuel for the purpose of establishing the amount of fuel delivered and charged to the purchaser, or by the importer of the fuel to establish the amount of fuel imported; or

(b)the uncompensated method, where that method is used by the manufacturer or producer of the fuel for the purpose of establishing the amount of fuel delivered and charged to the purchaser, or by the importer of the fuel to establish the amount of fuel imported.

(a)the temperature compensated method, where that method is used by the licensed wholesaler for the purpose of establishing the amount of fuel delivered and charged to the purchaser; or

(b)the uncompensated method, where that method is used by the licensed wholesaler for the purpose of establishing the amount of fuel delivered and charged to the purchaser.

duty paid value means the value of the article as it would be determined for the purpose of calculating an ad valorem duty on the importation of the article into Canada under the laws relating to the customs and the Customs Tariff whether the article is in fact subject to ad valorem or other duty or not, plus the amount of the customs duties, if any, payable thereon; (valeur à l’acquitté)

licensed manufacturer means any manufacturer or producer licensed under this Part; (fabricant titulaire de licence)

licensed wholesaler means any wholesaler, jobber or other dealer licensed under this Part; (marchand en gros titulaire de licence)

partly manufactured goods means (a) goods that are to be incorporated into or form a constituent or component part of an article that is subject to the consumption or sales tax, if the tax on the article has not yet been levied pursuant to section 50, or (b) goods that are to be prepared for sale as goods subject to the consumption or sales tax by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than goods that are so prepared in a retail store for sale in that store exclusively and directly to consumers, and the Minister is the sole judge as to whether or not goods are partly manufactured goods; (marchandises partiellement fabriquées)

producer or manufacturer includes any printer, publisher, lithographer, engraver or commercial artist, but does not include, for the purposes of this Part and the Schedules, any restaurateur, caterer or other person engaged in the business of preparing in a restaurant, centralized kitchen or similar establishment food or drink, whether or not the food or drink is for consumption on the premises; (producteur ou fabricant)

sale price, for the purpose of determining the consumption or sales tax, means (a) except in the case of wines, the aggregate of (i) the amount charged as price before any amount payable in respect of any other tax under this Act is added thereto, (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and (iii) the amount of the excise duties payable under the Excise Act whether the goods are sold in bond or not, and, in the case of imported goods, the sale price shall be deemed to be the duty paid value thereof, and (b) in the case of wines, the aggregate of (i) the amount charged as price including the amount of the excise tax payable pursuant to section 27, (ii) any amount that the purchaser is liable to pay to the vendor by reason of or in respect of the sale in addition to the amount charged as price, whether payable at the same or any other time, including, without limiting the generality of the foregoing, any amount charged for, or to make provision for, advertising, financing, servicing, warranty, commission or any other matter, and (iii) the amount of excise duties payable under the Excise Act whether the goods are sold in bond or not, and, in the case of imported wines, the sale price shall be deemed to be the aggregate of the duty paid value thereof and the amount of the excise tax payable pursuant to section 27. (prix de vente)

(a)put a clock or watch movement into a clock or watch case,

(b)put a clock or watch movement into a clock or watch case and added a strap, bracelet, brooch or other accessory thereto, or

(c)set or mounted one or more diamonds or other precious or semi-precious stones, real or imitation, in a ring, brooch or other article of jewellery,

(a)in calculating the sale price of goods manufactured or produced in Canada, there shall be included the amount charged as price for or in respect of

(b)in calculating the duty paid value of imported goods that, when imported, are wrapped, packaged, put up in boxes or bottles or otherwise prepared for sale, there shall be added to the value of the goods as determined in the manner prescribed in this Part the value, similarly determined, of the wrapper, package, box, bottle or other container in which the goods are contained; and

(c)in calculating the sale price of goods manufactured or produced in Canada, there may be excluded

(a)processed exposed photographic film supplied by a customer to make a negative, transparency, photographic print or other photographic related good,

(b)produced or manufactured a negative, transparency, photographic print or other photographic related good from any good supplied by a customer, or

(c)sold a right to the processing, production or manufacture by him of goods described in paragraph (a) or (b),

(d)in the case mentioned in paragraph (a) or (b), at the time the goods are delivered to the customer, and

(e)in the case mentioned in paragraph (c), at the time the right is sold,

(a)at the time the applicant acquires them,

(b)thereafter, goods produced or manufactured in Canada.

(a)subsection 48(4) ceases to apply to the applicant; and

(b)all taxes imposed by this Act are payable, at the rate in force on that date, on any similar goods then in possession of the applicant that have been acquired free of tax by virtue of subsection 48(4) and shall be computed

(a)produced or manufactured in Canada

(b)imported into Canada, payable in accordance with the provisions of the Customs Act by the importer, owner or other person liable to pay duties under that Act;

(c)sold by a licensed wholesaler, payable by him at the time of delivery to the purchaser, and the tax shall be computed

(d)retained by a licensed wholesaler for his own use or for rental by him to others, payable by the licensed wholesaler at the time the goods are put to his own use or first rented to others, and the tax shall be computed

(a)in the case of wines, and goods on which a duty of excise is imposed under the Excise Act or would be if the goods were produced or manufactured in Canada, at the rate of nineteen per cent;

(b)in the case of goods enumerated in Schedule IV (Construction Materials and Equipment for Buildings), at the rate of nine per cent;

(c)in the case of regular gasoline, unleaded gasoline, premium leaded gasoline, premium unleaded gasoline and diesel fuel, at the rate set opposite the applicable item in Schedule II.1, adjusted according to subsection 50.1(1) and multiplied by the rate of tax specified in paragraph (d), expressed as a decimal number and multiplied by one hundred;

(c.1)in the case of goods imported into Canada and classified under tariff item No. 9804.30.00 of Schedule I to the Customs Tariff, at the rate of tax specified in paragraph (d); and

(d)in any other case, at the rate of thirteen and one-half per cent.

(a)sold by a licensed manufacturer to another licensed manufacturer if the goods are partly manufactured goods;

(b)imported by a licensed manufacturer if the goods are partly manufactured goods;

(c)imported by a licensed wholesaler otherwise than for his own use or for rental to others, on importation;

(d)sold by a licensed manufacturer to a licensed wholesaler otherwise than for his own use or for rental to others;

(e)sold by a licensed wholesaler to a licensed manufacturer if the goods are partly manufactured goods;

(f)sold by a licensed wholesaler to another licensed wholesaler, but if a licensed wholesaler sells goods to another licensed wholesaler at a price less than the value on which the tax would be computed under paragraph (1)(c), the vendor forthwith becomes liable to pay the tax on the difference between the value and his sale price;

(g)sold to or imported by a person described in paragraph (d) of the definition manufacturer or producer in subsection 2(1) who is a licensed manufacturer under this Act, if the goods are cosmetics;

(h)[Repealed, R.S., 1985, c. 12 (4th Supp.), s. 16]

(i)being new motor vehicles designed for highway use, or chassis therefor, imported by a person described in paragraph (g) of the definition manufacturer or producer in subsection 2(1) who is a manufacturer licensed for the purposes of this Part;

(j)being new motor vehicles designed for highway use, or chassis therefor, sold to a person described in paragraph (h) of the definition manufacturer or producer in subsection 2(1) who is a manufacturer licensed for the purposes of this Part;

(k)sold to or imported by a person described in paragraph (i) of the definition manufacturer or producer in subsection 2(1) who is a licensed manufacturer under this Act, if the goods are goods enumerated in Schedule III.1; or

(l)sold or leased to, or imported by, a person described in paragraph (j) of the definition manufacturer or producer in subsection 2(1) who is a licensed manufacturer under this Act, if the goods are prerecorded video cassettes that are new or have not been used in Canada.

(a)has been purchased or imported by a person for a use by that person that renders the purchase or importation exempt from tax imposed under this Part and Part III or either of those Parts, or

(b)has been purchased as described in subsection 68.19(1),

(c)if within five years of the time the article was first purchased or, if imported, released under the Customs Act for a use rendering the purchase or release exempt from tax imposed under this Part and Part III or either of those Parts, the article is applied to any use, other than of a casual nature, for which it could not, at the time of such first purchase, have been purchased or released exempt from the tax, the article shall be deemed to have been sold at the time of its first application to that use and tax imposed under this Part and Part III or either of those Parts, shall be imposed, levied and collected at the time of its first application to that use,

(d)if within five years of the time the article was first purchased or, if imported, released under the Customs Act for a use rendering the purchase or release exempt from tax imposed under this Part and Part III or either of those Parts, the article is sold or leased, the article shall be deemed to have been sold at the time of the sale or lease and tax imposed under this Part and Part III or either of those Parts, shall, if applicable, be imposed, levied and collected at the time of the sale or lease,

(a)where the fuel is sold, at the time of delivery to the person to whom it is sold, computed at the rate of tax in force at that time

(b)where the fuel is appropriated, at the time of the appropriation, computed at the rate of tax in force at that time

(a)by multiplying

(b)by rounding the product obtained under paragraph (a) to the nearest one hundred-thousandth of a dollar or, if the product is equidistant from two one-hundred-thousandths of a dollar, to the greater thereof.

(a)by aggregating the most recent Industrial Product Price Index for Motor Gasoline or the most recent Industrial Product Price Index for Diesel Oil, as the case may be, for each month in the period, including the relevant data for the period from January 1, 1981 to December 31, 1985, released by Statistics Canada under the authority of the Statistics Act on or before the fifteenth day of the third month following the end of that period and adjusted or altered in the manner prescribed pursuant to subsection (3);

(b)by dividing the aggregate obtained under paragraph (a) by twelve; and

(c)by rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two one-thousandths, to the greater thereof.

(a)prescribing the manner in which the ratio referred to in subparagraph (1)(a)(ii) shall be adjusted or altered; and

(b)prescribing, for the purposes of subsection (2), the manner in which the Industrial Product Price Index for Motor Gasoline or the Industrial Product Price Index for Diesel Oil for any month shall be adjusted or altered.

(a)sale;

(b)use by any board, commission, railway, public utility, university, manufactory, company or agency that is owned, controlled or operated by the Government of Canada or the government of a province or under the authority of Parliament or of the legislature of a province; or

(c)use by Her Majesty in right of Canada or a province or Her agents or servants for commercial or mercantile purposes.

(a)the goods shall be deemed to have been sold at the time the goods were so leased or the right to use them was so sold or given; and

(b)the sale price of the goods shall be deemed to be equal to the sale price that would have been reasonable in the circumstances if the goods had been sold at that time to that person.

assessment means an assessment under subsection 81.1(1) and includes a variation of an assessment and a reassessment; (cotisation)

Board [Repealed, R.S., 1985, c. 47 (4th Supp.), s. 52]

Department [Repealed, 1999, c. 17, s. 149]

Deputy Minister [Repealed, 1999, c. 17, s. 149]

fiscal half-year means a fiscal half-year as determined under subsection 78(1.1). (semestre d’exercice)

fiscal month means a fiscal month as determined under subsection 78(1); (mois d’exercice)

fiscal year of a person means the same period that is the person’s fiscal year under Part IX. (exercice)

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) if 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)

reporting period means a reporting period as determined under section 78.1. (période de déclaration)

Tribunal means the Canadian International Trade Tribunal established by subsection 3(1) of the Canadian International Trade Tribunal Act. (Tribunal)

(a)designating certain classes of goods as ships’ stores for use on board a conveyance of a prescribed class, including a class based on

(b)limiting the quantity of goods referred to in paragraph (a) that may be used as described in that paragraph during any prescribed period or periods.

(a)has a relieving effect only;

(b)corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;

(c)is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or

(d)gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.

(a)that the goods in respect of which it is imposed have been exported from Canada by the manufacturer, producer or licensed wholesaler by whom the tax would otherwise be payable in accordance with any regulations made under this Act that are applicable to the goods; or

(b)that the goods in respect of which it is imposed have been sold by the operator of a duty free shop and have been exported from Canada by the purchaser of the goods, in accordance with the regulations made under the Customs Act.

(a)to goods imported by Her Majesty in right of Canada; and

(b)to goods imported by Her Majesty in right of a province.

(a)in the case where a vendor delivers the diesel fuel to a purchaser

(b)to a purchaser that applies for the payment and that uses the diesel fuel to generate electricity (other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation), if no application in respect of the diesel fuel can be made by the vendor under subparagraph (a)(i.1).

(a)the vendor described in subparagraph (1)(a)(i) or (i.1) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in subparagraph (1)(a)(i) or (i.1), as the case may be; or

(b)the purchaser described in subparagraph (1)(a)(ii), paragraph (1)(b) or subsection (2) applies for it within two years after the purchase.

(a)if the van was manufactured or produced in Canada, to a person who is the first final consumer of the van if, at the time of the acquisition of the van by the person or within six months after that time, the van has been equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair; or

(b)if the van was imported, to a person who is the first final consumer of the van after the importation if, at the time of importation, the van was equipped with a device designed exclusively to assist in placing a wheelchair in the van without having to collapse the wheelchair.

(a)was required at the time the amount charged to the purchaser for the service was paid or payable, whichever is the earlier, to apply for a licence under that Part and was thereafter issued such a licence, and

(b)provided the service, at a time when the purchaser was required to apply for a licence under that Part or held such a licence, to another person for an amount charged that was paid or payable, whichever is the earlier, at that time,

(a)provision to another person for an amount charged,

(b)use by any board, commission, railway, public utility, university, manufactory, company or agency owned, controlled or operated by the government of the province or under the authority of the legislature or the lieutenant governor in council of the province, or

(c)use by Her Majesty in that right, or by any agents or servants of Her Majesty in that right, for any commercial or mercantile purposes,

arm’s length sale means the provision of a taxable service for an amount charged by a licensee to a person with whom the licensee is dealing at arm’s length at the time the service is provided; (vente sans lien de dépendance)

fiscal period means a fiscal period as determined for the purposes of the Income Tax Act. (exercice)

(a)was required, at the time the tax became payable, to apply for a licence under that Part and was thereafter issued such a licence, and

(b)at a time when that person was required to apply for a licence under that Part or held such a licence,

(a)Her Majesty in right of Canada or a province or any agent of Her Majesty in right of Canada or a province, before 1991,

(b)a municipality, before 1991,

(c)a person for commercial or business purposes, before 1991,

(d)a farmer for farming purposes, before 1991,

(e)a fisherman, hunter or trapper for commercial fishing, hunting or trapping, before 1991,

(f)a person under conditions for which relief from the consumption or sales tax is provided by any provision of this Act, other than subsection 50(5), before 1991,

(g)a person of such other class of persons as the Governor in Council may by regulation prescribe, before 1991,

(g.1)a registered charity, within the meaning of the Income Tax Act,

(g.2)a registered Canadian amateur athletic association, within the meaning of the Income Tax Act, or

(g.3)a person who has been certified by a qualified medical practitioner to be suffering from a permanent impairment of locomotion to such an extent that the use of public transportation by that person would be hazardous,

(h)to the purchaser, or

(i)in accordance with such terms and conditions as the Governor in Council may by regulation prescribe, to the manufacturer, producer, wholesaler, jobber or other dealer,

(a)providing public air transportation of passengers, freight or mail,

(b)providing air services directly related to

(c)engaged in the business of testing aircraft engines,

(d)to the purchaser, or

(e)in accordance with such terms and conditions as the Governor in Council may by regulation prescribe, to the manufacturer, producer, wholesaler, jobber or other dealer,

(a)the manner in which the amount shall be calculated; and

(b)who, between the person who purchased the gasoline or aviation gasoline and the person from whom all or any part of the cost has been recovered, shall be deemed to be the purchaser of that gasoline or aviation gasoline.

(a)resale;

(b)use by any board, commission, railway, public utility, university, manufactory, company or agency owned, controlled or operated by the government of the province or under the authority of the legislature or the lieutenant governor in council of the province; or

(c)use by His Majesty in right of the province, or by any agents or servants of His Majesty in right of the province, in connection with the manufacture or production of goods or use for other commercial or mercantile purposes.

(a)the particular person, and not His Majesty in right of the province, is entitled to apply for a payment under subsection (1) in respect of the purchase or importation; and

(b)the amount payable by the Minister under subsection (1) in respect of the purchase or importation shall be paid to the particular person, and not to His Majesty in right of the province.

(a)that is a sale of goods that would give rise to the application of, or that is the basis of an application under, subsection (1), and

(b)that takes place after December 17, 1990 and before 1991,

arm’s length sale means a sale of goods by a licensed manufacturer to a person with whom the manufacturer is dealing at arm’s length at the time of the sale; (vente sans lien de dépendance)

fiscal period means a fiscal period as determined for the purposes of the Income Tax Act. (exercice)

(a)goods purchased for use directly in a water distribution, sewerage or drainage system, and

(b)goods used in the construction of a building, or that part of a building, used exclusively to house machinery and apparatus for use directly in a water distribution, sewerage or drainage system,

certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under subsection (2); (institution titulaire de certificat)

charity has the meaning assigned by subsection 149.1(1) of the Income Tax Act; (organisme de bienfaisance)

Minister means the Minister of National Health and Welfare; (ministre)

non-profit organization means a club, society or association described in paragraph 149(1)(l) of the Income Tax Act; (organisation sans but lucratif)

prescribed means prescribed by the Minister; (Version anglaise seulement)

previously certified institution means a non-profit organization or charity that holds a valid and subsisting certificate issued under this section, as it read immediately before February 11, 1988; (institution déjà titulaire de certificat)

specified day means (a) in relation to a certified institution, the later of (i) the day specified in the certificate pursuant to subsection (3), and (ii) the first day of April preceding the day on which the application for the certificate was received by the Minister, and (b) in relation to a previously certified institution, the later of (i) the day specified in the certificate pursuant to this section, as it read immediately before February 11, 1988, and (ii) the first day of April preceding the day on which the application for the certificate was received by the Minister. (jour spécifié)

(a)whose principal purpose is to provide care, of such type as the Governor in Council may prescribe by regulation on the recommendation of the Minister and the Minister of Finance,

(b)whose only purpose is to provide administrative services solely to one or more non-profit organizations or charities having the principal purpose described in paragraph (a) and holding a certificate under this subsection.

(a)shall certify that, as of a day specified in the certificate, the non-profit organization or charity to which it is issued meets the conditions referred to in that subsection; and

(b)if the non-profit organization or charity carries on operations at more than one location, shall specify the location for which it is issued.

(a)that is wholly owned, directly or indirectly, by or on behalf of one or more bona fide public hospitals each of which has been certified as such by the Department of Health, and

(b)that is established for the sole purpose of providing laundry services, cleaning services or linen supply services to one or more hospitals described in paragraph (a),

(a)a school, university or other similar educational institution for use exclusively in the construction of a building for that institution,

(b)any organization for use exclusively in the construction of a building for that organization that is to be used exclusively or mainly as a public library operated by or on behalf of that organization on a non-commercial basis, or

(c)a corporation wholly owned and controlled by Her Majesty in right of a province that is established for the sole purpose of providing residences for students of universities or other similar educational institutions, for use exclusively in the construction of those residences,

(a)materials for use exclusively in the construction of, or

(b)machinery or apparatus, including equipment to be installed in a chimney or smoke stack, and repair and replacement parts therefor, for use directly and exclusively in the operation of

(a)photocopiers or other office type reproduction equipment for use by persons whose principal business is not printing; and

(b)for greater certainty, goods that are expressly excluded or not included in that Part.

air carrier in a calendar year, means a person who is a carrier in the year and whose gross revenue for the year is derived primarily from the business of providing eligible air transportation services; (transporteur aérien)

aviation fuel does not include aviation gasoline; (carburant aviation)

aviation rebate limit of a particular air carrier for a calendar year, means (a) where at every time in the year no other air carrier is related to the particular air carrier, $20,000,000, and (b) in any other case, the amount that the particular air carrier and all other persons (in this paragraph referred to as “related air carriers”) each of which is an air carrier in the year and is related to the particular air carrier at any time in the year allocate, in an agreement in prescribed form filed with the Minister with the application described in paragraph (3.1)(b), to the particular air carrier for the year, provided that (i) if the total of the amounts so allocated for the year to the particular air carrier and all related air carriers is greater than $20,000,000, each amount so allocated is deemed to be nil, and (ii) if the particular air carrier and all related air carriers fail to file an agreement under this paragraph for the year, the Minister may allocate an amount to one or more of them for the year, which amount or the total of which amounts shall not exceed $20,000,000, and any amount so allocated by the Minister is deemed to have been so allocated by the particular air carrier and all related air carriers in such an agreement; (plafond de la remise aux transporteurs aériens)

carrier in a calendar year means a person whose gross revenue for the year is derived primarily from the business of providing eligible transportation services and who is not exempt for any period in the year from taxation under Part I of the Income Tax Act by reason of section 149 of that Act; (transporteur)

eligible air transportation services means the carriage by aircraft of passengers or goods or both; (service de transport aérien admissible)

eligible transportation services means the carriage of passengers or goods or both, by aircraft, boat, bus, truck or train, or a combination thereof; (service de transport admissible)

fuel means diesel fuel and aviation fuel in respect of which the tax under Part III has been paid and cannot be recovered under any other section of this Act; (combustible)

fuel tax rebate means an amount payable under subsection (2), (3) or (3.1); (remise de taxe sur le combustible)

gross revenue for a calendar year of a person means (a) where the person is a taxpayer within the meaning of the Income Tax Act, the gross revenue of the person under that Act for all taxation years of the person ending in the year, and (b) in any other case, the amount that, for the purposes of that Act, would be the gross revenue of the person for all taxation years of the person ending in the year if the person were a corporation; (revenu brut)

ineligible use means any use other than the provision of eligible transportation services for commercial purposes or, where a rebate is paid under subsection (3.1), any use other than the provision of eligible air transportation services for commercial purposes, and for greater certainty the sale of fuel is an ineligible use; (fin inadmissible)

taxation year of a person means (a) where the person is a taxpayer within the meaning of the Income Tax Act, the taxation year of the person for the purposes of that Act, and (b) in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation; (année d’imposition)

trucker in a calendar year means a person whose gross revenue for the year is derived primarily from the business of providing carriage of goods by truck and who is not exempt for any period in the year from taxation under Part I of the Income Tax Act by reason of section 149 of that Act. (camionneur)

(a)has, in the year, purchased in Canada or imported fuel for use by the carrier solely in the provision of eligible transportation services,

(b)applies before July 1993 to the Minister in prescribed form containing prescribed information for a fuel tax rebate in respect of that fuel, and

(c)has not applied under subsection (3) for a fuel tax rebate in respect of any fuel purchased or imported in the year,

(a)has, in the year, purchased in Canada or imported fuel for use by the trucker solely in the provision of eligible transportation services,

(b)applies before July 1993 to the Minister in prescribed form containing prescribed information for a fuel tax rebate in respect of that fuel, and

(c)has not applied under subsection (2) for a fuel tax rebate in respect of any fuel purchased or imported in the year,

(a)has, in the year, purchased in Canada or imported aviation fuel for use by the person solely in the provision of eligible air transportation services, and

(b)applies to the Minister, before the end of the sixth month following the end of the year in prescribed form for a fuel tax rebate in respect of that fuel,

(a)in respect of fuel used or to be used for an ineligible use;

(b)where subsection (2) or (3) applies, in respect of fuel that is purchased or imported by the carrier or trucker, as the case may be, before 1991 or after 1992;

(c)where subsection (3.1) applies, in respect of fuel that is purchased or imported by the air carrier before 1996 or after 1999; or

(d)to a person who is or has been bankrupt or to the trustee in bankruptcy of the person in respect of any fuel purchased or imported by the person or the trustee before the person is discharged from the bankruptcy.

(a)the repayment were a payment of tax payable under Part III;

(b)the person had defaulted in paying the tax within the time prescribed by subsection 78(4);

(c)subsection 78(4) had required the tax to be paid on or before

(d)the reference in paragraph 79(1)(a) to “a penalty of one-half of one per cent and interest at the prescribed rate” were read as a reference to “a penalty equal to the prescribed rate of interest”.

eligible ship means a ship that is a tug, ferry or passenger ship engaged in trade on an inland voyage and that (a) is not proceeding outside Canada other than to (i) a part that lies within the United States of any lake or river a part of which is included in the inland waters of Canada, or (ii) Lake Michigan; and (b) is not engaged in international trade. (navire admissible)

inland voyage means a voyage (other than a minor waters voyage) (a) on the inland waters of Canada, together with those parts that lie within the United States of any lake or river included in the inland waters of Canada; or (b) on Lake Michigan. (voyage en eaux internes)

inland waters of Canada means all the rivers, lakes and other navigable fresh waters within Canada, and includes the St. Lawrence River as far seaward as a straight line drawn (a) from Cap des Rosiers to West Point Anticosti Island; and (b) from Anticosti Island to the north shore of the St. Lawrence River along the meridian of longitude sixty-three degrees west. (eaux internes du Canada)

minor waters of Canada means all inland waters of Canada (other than Lake Ontario, Lake Erie, Lake Huron including Georgian Bay, Lake Superior and the St. Lawrence River east of a line drawn from Father Point to Point Orient) and includes all bays, inlets and harbours of or on those lakes or Georgian Bay. (eaux secondaires du Canada)

minor waters voyage means a voyage within the minor waters of Canada together with those parts that lie within the United States of any lake or river included in the minor waters of Canada. (voyage en eaux secondaires)

rebate period means the period (a) that begins on June 1, 2002 and that ends on December 31, 2002; (b) that begins on January 1, 2003 and that ends on December 31, 2003; or (c) that begins on January 1, 2004 and that ends on December 31, 2004. (période de remise)

(a)if the amount applied for is based on an estimate, acceptable to the Minister and made within any period specified by the Minister, of the quantity of fuel that is, or is to be, purchased after May 2002 by the person and is, or is to be, used by the person to operate or maintain an eligible ship during the rebate period, the total amount of tax under Part III that would be imposed on that fuel; or

(b)in any other case, the total amount of tax under Part III imposed on fuel that is purchased by the person after May 2002 and is used by the person to operate or maintain an eligible ship during the rebate period.

(a)the amount of the rebate paid to the person; and

(b)the amount of tax under Part III imposed on the fuel purchased by the person after May 2002 and used by the person to operate or maintain an eligible ship during the rebate period.

(a)the report shall be filed within the time so extended; and

(b)any amount of excess rebate that is required to be paid within the time otherwise required by subsection (9) shall be paid within the time so extended.

(c)[Repealed, 2003, c. 15, s. 97]

(a)the Minister shall pay to the person an amount equal to that excess amount; and

(b)the filing of the reconciliation report is deemed to be an application to the Minister for payment of that excess amount.

(a)on or before the day on or before which the reconciliation report for the rebate period is required to be filed, an amount (in this section referred to as the “excess rebate”) equal to that excess amount; and

(b)interest at the prescribed rate in respect of the excess rebate for the period beginning on the first day after the day on which the rebate is paid to the person and ending on the earlier of the day on which the excess rebate is paid to the Receiver General and the day on or before which the reconciliation report is required to be filed.

(a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the period and was not paid before April 1, 2007, and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from that day to the day on which the report is filed.

(a)filed with the Minister all reconciliation reports for rebate periods ending before that time for which a rebate was paid to the person that was based on an estimate referred to in paragraph (3)(a); and

(b)paid all excess rebates in respect of rebate periods ending before that time and any interest that has accrued to that time.

in bulk, in respect of a sale of gasoline or diesel fuel, means (a) in a quantity of five hundred litres or more, where the gasoline or diesel fuel is delivered to the purchaser at a retail outlet of the vendor, and (b) in any quantity, in any other case; (en vrac)

logging means the felling, limbing, bucking and marking of trees, construction of logging roads, off-highway transportation of logs to a mill-pond or mill yard, log salvaging and reforestation, but does not include any production activity on logs after transportation to a mill-pond or mill yard; (opérations forestières)

mineral resource means (a) a base or precious metal deposit, (b) a coal deposit, or (c) a mineral deposit in respect of which (i) the Minister of Natural Resources has certified that the principal mineral extracted is an industrial mineral contained in a non-bedded deposit, (ii) the principal mineral extracted is sylvite, halite or gypsum, or (iii) the principal mineral extracted is silica that is extracted from sandstone or quartzite; (ressource minérale)

mining means the extracting of minerals from a mineral resource, the processing of ore, other than iron ore, from a mineral resource to the prime metal stage or its equivalent, the processing of iron ore from a mineral resource to the pellet stage or its equivalent and the restoration of strip-mined land to a usable condition, but does not include activities related to the exploration for or development of a mineral resource; (opérations minières)

qualified, in respect of a farmer, fisherman, hunter, trapper or other person, means a farmer, fisherman, hunter, trapper or person who holds a sales tax bulk permit issued under regulations made pursuant to subsection (10); (admissible)

registered vendor means a person who is registered under regulations made pursuant to subsection (10). (vendeur enregistré)

(a)[Repealed, R.S., 1985, c. 42 (2nd Supp.), s. 9]

(b)a qualified fisherman for commercial fishing,

(c)a qualified hunter for commercial hunting,

(d)a qualified trapper for commercial trapping,

(e)a qualified person for use in logging, or

(f)a qualified person for use in mining,

(a)[Repealed, R.S., 1985, c. 42 (2nd Supp.), s. 9]

(b)a qualified fisherman for commercial fishing,

(c)a qualified hunter for commercial hunting,

(d)a qualified trapper for commercial trapping,

(e)a qualified person for use in logging, or

(f)a qualified person for use in mining,

(a)[Repealed, R.S., 1985, c. 42 (2nd Supp.), s. 9]

(b)a fisherman for commercial fishing,

(c)a hunter for commercial hunting,

(d)a trapper for commercial trapping,

(e)a person for use in logging, or

(f)a person for use in mining,

(a)that is to be used to propel a vehicle on a public highway;

(b)that is to be used other than for a commercial purpose; or

(c)that is sold or imported

(a)in the case of gasoline, at the rate of

(b)in the case of diesel fuel, at the rate of one cent per litre, where the diesel fuel was sold or imported on or after January 1, 1988 and before January 1, 1990.

(a)in the case of gasoline, at the rate of

(b)in the case of diesel fuel, at the rate of

(a)where that person sells the gasoline or fuel, at the time of delivery thereof to the purchaser from him; and

(b)where that person uses the gasoline or fuel, at the time of the use.

(a)authorizing the issue of sales tax bulk permits to farmers, fishermen, hunters, trappers or other persons who use gasoline or diesel fuel for a purpose described in subsection (2) or (2.1) and prescribing the terms and conditions of the permits;

(b)prescribing the records to be maintained and returns to be filed by farmers, fishermen, hunters, trappers or other persons holding sales tax bulk permits;

(c)prescribing the times at which returns referred to in paragraph (b) are to be filed;

(d)authorizing the cancellation of any sales tax bulk permit where any term or condition of that permit is not complied with or where any provision of this Act or the regulations applicable to the person holding the permit is not complied with; and

(e)providing for a system of registration by the Minister of persons who regularly sell in bulk gasoline or diesel fuel to qualified farmers, qualified fishermen, qualified hunters, qualified trappers or qualified persons engaged in logging or mining, including, without limiting the generality of the foregoing,

(a)goods exported from Canada;

(b)goods supplied as ships’ stores;

(c)goods used for the equipment, repair or reconstruction of ships or aircraft; or

(d)goods delivered to telegraph cable ships proceeding on an ocean voyage for use in laying or repairing oceanic telegraph cables outside Canadian waters.

adjustment to the sale price of goods means the giving of a discount, allowance, rebate or other amount as a reduction in the sale price; (redressement)

other enactment means (a) a provision of an Act of Parliament, other than this Act, enacted before 1991, or (b) a provision of a regulation or order enacted under an Act of Parliament before 1991; (autre texte)

refund of tax means (a) a refund of that tax, or other payment calculated with reference to that tax, provided for under any of sections 68, 68.1, 68.17, 68.19, 68.2 or 68.23 to 68.3, (b) a drawback of that tax, or payment in lieu of a drawback of that tax, provided for under section 70, or (c) a refund, rebate, drawback or remission of that tax, or other payment in respect of or calculated with reference to that tax, provided for under any other enactment; (remboursement)

registrant has the meaning assigned by subsection 123(1); (inscrit)

tax means tax imposed under Part VI. (taxe)

(a)the vendor sold the goods to the purchaser under an agreement in writing, paid tax in respect of the sale of the goods, calculated on the sale price, and granted the adjustment within two years after the day on or before which the vendor was required to pay the tax under section 78; and

(b)the adjustment is provided for in the agreement and the making of the adjustment is not dependent on the performance of any service or other act by the purchaser.

(a)the person had possession of the goods in Canada at the end of 1990 and was not a registrant on January 1, 1991; or

(b)the person imported the goods, had possession of the goods in Canada at the end of 1990 and was not entitled to be paid a rebate in respect of the goods under section 120, and the goods suffered damage or deterioration at any time before the goods were released, were of inferior quality to those in respect of which the person paid tax, were defective or were not the goods ordered by the person.

(a)Her Majesty in that right acquired ownership or possession of the goods before 1991; or

(b)the goods were supplied or transferred to Her Majesty in that right by a person in the course of performing services under an agreement in writing with Her Majesty in that right and the person had possession of the goods in Canada at the end of 1990 and was not entitled to be paid a rebate in respect of the goods under section 120.

(a)in the case of goods purchased by the organization, the organization acquired ownership or possession of the goods before 1991; or

(b)in the case of goods acquired or used by another person for a purpose for which a refund of tax to the organization is provided for under that section, the other person acquired ownership or possession of the goods before 1991 and was not entitled to be paid a rebate in respect of the goods under section 120.

(a)send to the applicant a notice of determination in the prescribed form setting out

(b)pay to the applicant the amount, if any, payable to him.

(a)authorize a specified person, a person of a specified class of persons or persons generally to make deductions under subsections (1) and (3) either generally or with respect to any transaction of a specified class of transactions;

(b)amend an authorization made pursuant to paragraph (a) or suspend or revoke any such authorization either generally or with respect to a specified person or a person of a specified class of persons; and

(c)specify the terms and conditions on which, and the manner in which, deductions may be made under subsection (1), (2) or (3).

(a)the person is deemed to have paid, on the day he filed or made the return in which the amount was deducted, an amount equal to that amount on account of his tax, penalty, interest or other sum payable under this Act in respect of the period for which the return was filed or made; and

(b)the Minister is deemed to have paid, on that day, an amount equal to that amount to that person in accordance with section 72.

(a)the applicant is deemed to have paid, on the day he filed the return in which the amount was deducted, an amount equal to that amount on account of his tax, penalty, interest or other sum payable under this Act in respect of the period for which the return was filed; and

(b)the Minister is deemed to have paid, on the day the notice of determination is sent to the applicant, an amount equal to that amount to the applicant in accordance with section 72.

(a)if fiscal months of the person have been determined under subsection 243(2) or (4) for the purposes of Part IX, each of those fiscal months is a fiscal month of the person for the purposes of this Act;

(b)if fiscal months of the person have not been determined under subsection 243(2) or (4) for the purposes of Part IX, the person may select for the purposes of this Act fiscal months that meet the requirements set out in subsection 243(2); and

(c)if neither paragraph (a) nor paragraph (b) applies, each calendar month is a fiscal month of the person for the purposes of this Act.

(a)the period beginning on the first day of the first fiscal month in a fiscal year of the person and ending on the earlier of the last day of the sixth fiscal month and the last day in the fiscal year is a fiscal half-year of the person; and

(b)the period, if any, beginning on the first day of the seventh fiscal month and ending on the last day in the fiscal year of the person is a fiscal half-year of the person.

(a)the person has been required to pay tax under Part III, or has been holding a licence granted under or in respect of that Part, for a period exceeding twelve consecutive fiscal months;

(b)the total of all taxes payable under Part III by the person and any person associated with the person in the fiscal year ending immediately before the particular fiscal year did not exceed $120,000;

(c)the total of all taxes payable under Part III by the person and any person associated with the person in the particular fiscal year does not exceed $120,000; and

(d)the person is in compliance with this Act.

(a)the person requests in writing the Minister to do so;

(b)the person fails to comply with this Act; or

(c)the Minister considers that the authorization is no longer required.

(a)file a return with the Minister, in the prescribed form and manner, for that reporting period;

(b)calculate, in the return, the total amount of the tax payable, if any, by the person for that reporting period, and

(c)pay that amount to the Receiver General.

(a)the value of the assets so distributed, and

(b)the amount of any tax, penalty, interest or other sum that remains unpaid and for the payment of which security has not been furnished to the Minister.

(a)if that person had duly made an application under the section on the day on which the notice of assessment is sent to him, and

(b)if the reference in the section to “two years” were read as a reference to “four years”,

(a)made a misrepresentation that is attributable to his neglect, carelessness or wilful default; or

(b)committed fraud in filing or making or failing to file or make a return, or in supplying or failing to supply any information, under this Act.

(a)the date of the assessment;

(b)the matter covered by the assessment;

(c)the amount owing or overpayment, if any, by the person assessed;

(d)a brief explanation of the assessment; and

(e)the period within which an objection to the assessment may be made under section 81.15.

(a)no tax, penalty, interest or other sum payable under this Act remains unpaid by the person assessed,

(b)no amount is payable pursuant to any of sections 68 to 68.29 to the person assessed, or

(c)no credit is allowable pursuant to section 81.1 to the person assessed,

amount owing, in respect of a person assessed, means (a) where the assessment is an original assessment, the amount by which (i) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of assessment pursuant to subsection (2), exceeds (ii) the aggregate of (A) all amounts payable to that person, as set out in the notice of assessment pursuant to subsection (3), and (B) the credits allowable to that person, as set out in the notice of assessment pursuant to subsection (4), and (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which (i) the amount obtained by subtracting (A) the amount paid by that person on account of the amount owing as set out in the notice of the original assessment or any subsequent assessment related thereto from (B) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (2), exceeds (ii) the amount obtained by subtracting (A) the amount paid to that person pursuant to subsection 81.14(1) in respect of an overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto from (B) the aggregate of (I) all amounts payable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (3), and (II) the credits allowable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (4); (montant dû)

overpayment, in respect of a person assessed, means (a) where the assessment is an original assessment, the amount by which the aggregate described in subparagraph (a)(ii) of the definition amount owing in this subsection exceeds the aggregate described in subparagraph (a)(i) of that definition, and (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which the amount described in subparagraph (b)(ii) of that definition exceeds the amount described in subparagraph (b)(i) of that definition. (paiement en trop)

(a)that person is deemed to have paid, on the day on which the notice of assessment is sent to him, an amount equal to the lesser of

(b)the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (a)(ii)(B) or subclause (b)(ii)(B)(II), as the case may be, of that definition.

(a)the date of the decision;

(b)the amount owing or overpayment by the person objecting, where the Minister varies the assessment or makes a reassessment;

(c)a brief explanation of the decision; and

(d)the period within which an appeal may be made under section 81.19 or 81.2.

(a)no tax, penalty, interest or other sum payable under this Act remains unpaid by the person objecting,

(b)no amount is payable pursuant to any of sections 68 to 68.29 to the person objecting, or

(c)no credit is allowable pursuant to section 81.1 to the person objecting,

amount owing, in respect of a person objecting, means the amount by which (a) the amount obtained by subtracting (i) the amount paid by that person on account of the amount owing as set out in the notice of assessment from (ii) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of decision pursuant to subsection (6) exceeds (b) the amount obtained by subtracting (i) the amount paid to that person pursuant to subsection 81.14(1) from (ii) the aggregate of (A) all amounts payable to that person, as set out in the notice of decision pursuant to subsection (7), and (B) the credits allowable to that person, as set out in the notice of decision pursuant to subsection (8); (montant dû)

overpayment, in respect of a person objecting, means the amount by which the amount described in paragraph (b) of the definition amount owing in this subsection exceeds the amount described in paragraph (a) of that definition. (paiement en trop)

(a)that person is deemed to have paid, on the day on which the notice of decision is sent to him, an amount equal to the lesser of the amounts described in paragraphs (a) and (b) of the definition amount owing in subsection 81.15(11) on account of the person’s tax, penalty, interest or other sum payable under this Act in respect of the matter covered by the varied assessment or reassessment; and

(b)the Minister is deemed to have paid, on that day, to the person assessed in accordance with section 72 the amount, if any, by which the amount deemed by paragraph (a) to have been paid exceeds the aggregate of the credits described in clause (b)(ii)(B) of that definition.

(a)the date of the decision;

(b)the amount payable, if any, to the person objecting;

(c)a brief explanation of the decision, where the Minister rejects the objection in whole or in part; and

(d)the period within which an appeal may be taken under section 81.19 or 81.2.

(a)the aggregate of all amounts payable to that person pursuant to sections 68 to 69

(b)the amount paid to that person pursuant to subsection 72(6) or authorized to be deducted by that person pursuant to subsection 74(1).

(a)appeal the varied assessment or reassessment to the Tribunal or the Federal Court in accordance with section 81.19 or 81.2, as the case may be, as if the notice of assessment were a notice of decision of the Minister; or

(b)if an appeal has been instituted in respect of the assessment, amend the appeal by joining thereto an appeal in respect of the varied assessment or reassessment in such manner and on such terms, if any, as the Tribunal or the court hearing the appeal, as the case may be, deems appropriate.

(a)dismissing the appeal; or

(b)allowing the appeal in whole or in part and vacating or varying the assessment or determination or referring it back to the Minister for reconsideration.

(a)in the case of an appeal by a person, other than the Minister, in the manner set out in section 48 of the Federal Courts Act; and

(b)in the case of an appeal by the Minister, in the manner provided by the rules made under the Federal Courts Act for the commencement of an action.

(a)the rules concerning joinder of parties and causes of action do not apply except to permit the joinder of appeals under this Part;

(b)a copy of a notice of objection filed with the Federal Court under subsection 81.21(3) is deemed to be a statement of claim that is filed with the Court by the person serving the notice and served by that person on the Minister on the day it was so filed by the Minister; and

(c)a copy of a notice of objection filed by the Minister pursuant to subsection 81.21(3) or an originating document filed by the Minister pursuant to subsection (1) shall be served in the manner provided in subsection (4).

(a)dismissing the appeal; or

(b)allowing the appeal in whole or in part and vacating or varying the assessment or determination or referring it back to the Minister for reconsideration.

(a)it has not previously made an order extending that time; and

(b)it is satisfied that

(a)a vendor of goods has made an application under section 68.2 in respect of the sale of the goods and the application was rejected in whole or in part by the Minister, or

(b)a vendor of goods has not paid tax in respect of the sale of the goods

(a)the vendor has unconditionally assigned to the purchaser in the prescribed form his rights, if any,

(b)the vendor has not, within the time limited for instituting the proceedings, instituted the proceedings or applied for an extension, under section 81.32, of that time; or

(c)the proceedings are an appeal arising from proceedings previously instituted by the purchaser pursuant to subsection (1).

(a)the question to be determined;

(b)the names of any specific persons that the Minister seeks to have bound by the determination; and

(c)the facts and arguments on which the Minister intends to rely at the hearing.

(a)the time limited by subsection 81.15(1) or 81.17(1) for serving a notice of objection by any person who is served with a copy of the reference pursuant to subsection (3) or who appears as a party at the hearing to determine the question;

(b)the time limited by section 81.19, 81.2 or 81.24 for instituting an appeal by any person referred to in paragraph (a); or

(c)the time limited by section 82 for commencing proceedings to recover any tax, penalty, interest or other sum payable under this Act by any person referred to in paragraph (a).

(a)the time limited by subsection 81.15(1) or 81.17(1) for serving a notice of objection by the person who agreed to refer the question or any person who appears as a party at the hearing to determine the question;

(b)the time limited by section 81.19, 81.2 or 81.24 for instituting an appeal by any person referred to in paragraph (a); or

(c)the time limited by section 82 for commencing proceedings to recover any tax, penalty, interest or other sum payable under this Act by any person referred to in paragraph (a).

(a)vacated or varied an assessment or a determination of the Minister respecting an application under any of sections 68 to 69,

(b)referred an assessment or a determination described in paragraph (a) back to the Minister for reconsideration, or

(c)ordered the Minister to pay or repay any tax, penalty, interest or other sum,

(d)where the assessment or determination is referred back to the Minister, reconsider the assessment or determination and vary the assessment or determination or make a reassessment or a further determination in accordance with the decision of the Tribunal or Court, and

(e)pay or repay, or surrender any security accepted for the payment of, any tax, penalty, interest or other sum in accordance with the varied assessment or determination, the reassessment or further determination of the Minister or the decision or order of the Tribunal or Court.

(a)the words “or a notice of decision” were added immediately after the words “notice of assessment” in subsection 81.15(10) and paragraph (a) of the definition amount owing in subsection 81.15(11);

(b)the reference in subsection 81.15(10) to “subsection 81.14(2)” were a reference to “subsection 81.14(2) or 81.16(2)”; and

(c)the reference in paragraph (b) of the definition amount owing in subsection 81.15(11) to “subsection 81.14(1)” were a reference to “subsections 81.14(1), 81.16(1) and 81.38(1)”.

(a)the reference in paragraph (b) of the definition amount payable in subsection 81.17(6) to “subsection 72(6)” were a reference to “subsections 72(6), 81.18(1) and 81.38(1)”; and

(b)the reference in that paragraph to “subsection 74(1)” were a reference to “subsections 74(1) and 81.18(2)”.

(a)received a drawback under section 70,

(b)received a payment under subsection 68.16(1) or (2), 72(6) or (7), 81.14(1), 81.16(1), (4) or (5), 81.18(1) or (3) or 120(7), or

(c)made a deduction under subsection 69(2), 73(1), (2) or (3), 74(1) or (3) or 81.18(2) or (4)

action means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any provision of this Part. (action)

legal representative of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate. (représentant légal)

tax debt means any amount payable by a person under this Act other than Part IX. (dette fiscale)

(a)begins

(b)ends, subject to subsection (2.6), on the day that is 10 years after the day on which it begins.

(a)the person acknowledges the tax debt in accordance with subsection (2.4);

(b)the Minister commences an action to collect the tax debt; or

(c)the Minister, under section 81.1, assesses another person in respect of the tax debt.

(a)promises, in writing, to pay the tax debt;

(b)makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or

(c)makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt.

(a)the Minister may not, because of any of subsections 86(5) to (8), take any of the actions described in subsection 86(4) in respect of the tax debt;

(b)the Minister has accepted and holds security in lieu of payment of the tax debt;

(c)if the person was resident in Canada on the applicable date described in paragraph (2.2)(a) in respect of the tax debt, the person is non-resident; or

(d)an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of the Bankruptcy and Insolvency Act, of the Companies’ Creditors Arrangement Act or of the Farm Debt Mediation Act.

(a)in the case of a person served under subsection (1),

(b)in the case of a person served under subsection (3),

(a)serve a notice under section 84 in respect of a sum payable under this Act, or

(b)require under section 85 the retention of an amount in respect of a sum payable under this Act,

(a)commence legal proceedings in a court,

(b)make a certificate under section 83, or

(c)serve a notice under section 84,

(d)[Repealed, 2006, c. 4, s. 133]

(a)where the appeal is to the Tribunal, before the day on which a copy of the decision of the Tribunal is sent to that person or that person discontinues the appeal; and

(b)where the appeal is to the Federal Court, before the day on which the judgment of the Court is rendered or that person discontinues the appeal.

(a)on three days notice of motion to the Deputy Attorney General of Canada, apply to a judge of a superior court having jurisdiction in the province in which that person resides or to a judge of the Federal Court for an order fixing a day, not earlier than fourteen days nor later than twenty-eight days after the date of the order, and place for the determination of the question whether the direction was justified in the circumstances;

(b)serve a copy of the order on the Deputy Attorney General of Canada within six days after the day on which it was made; and

(c)if that person has proceeded as authorized by paragraph (b), apply at the appointed time and place for an order determining the question.

(a)within thirty days after the day on which the direction under subsection (1) was served; or

(b)within such further time as the judge, on being satisfied that the application was made as soon as circumstances permitted, may allow.

(a)an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed, and

(b)the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed.

(a)if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which

(b)if the false statement or omission is relevant to the determination of a refund, rebate or any other amount payable to the person (each of which is in this section referred to as a “rebate”) under this Act, the amount, if any, by which

(a)not less than the aggregate of twenty-five dollars and an amount equal to the tax or other sum that he should have paid or collected or the amount of stamps that he should have affixed or cancelled, as the case may be, and

(b)not more than the aggregate of one thousand dollars and an amount equal to the tax or other sum or amount of stamps, as the case may be,

(a)makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, form, certificate, statement, invoice, answer or report filed or made as required by or under this Act or the regulations made under this Act;

(b)for the purpose of evading payment or remittance of any tax under this Act, or obtaining a refund, rebate or other amount to which the person is not entitled under this Act,

(c)wilfully, in any manner, evades or attempts to evade compliance with this Act or payment or remittance of tax or any other amount imposed under this Act;

(d)wilfully, in any manner, obtains or attempts to obtain a refund, rebate or other amount to which the person is not entitled under this Act; or

(e)conspires with any person to commit an offence described in any of paragraphs (a) to (d).

(a)a fine of not less than 50%, and not more than 200%, of the amount of the tax that was sought to be evaded, or of the refund, rebate or other amount sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000; or

(b)both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years.

(a)a fine of not less than 100%, and not more than 200%, of the amount of the tax that was sought to be evaded, or of the refund, rebate or other amount sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $25,000; or

(b)both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years.

(a)is required, by or pursuant to this Act, to pay or collect taxes or other sums or to affix or cancel stamps, or

(b)makes an application under any of sections 68 to 70,

(a)make the records and books of account and every account and voucher necessary to verify the information therein available to a particular person that is an officer of the Agency or another person authorized by the Minister;

(b)give the particular person all reasonable assistance to inspect, audit or examine the records, books, accounts and vouchers;

(c)give the particular person all reasonable assistance, answer all proper questions relating to the administration and enforcement of this Act and

(d)give the particular person all reasonable assistance with anything the particular person is authorized to do under this Act.

(a)served personally;

(b)sent by registered or certified mail; or

(c)sent electronically to a bank or credit union (as defined in subsection 123(1)) that has provided written consent to receive notices under subsection (1) electronically.

(a)a fine of not less than two hundred dollars and not more than ten thousand dollars; or

(b)both a fine described in paragraph (a) and imprisonment for a term not exceeding six months.

(a)interfere with or molest any official (in this section having the same meaning as in section 295) doing anything that the official is authorized to do under this Act, or

(b)hinder or prevent any official from doing anything the official is authorized to do under this Act

(c)a fine of not less than $1,000 and not more than $25,000, or

(d)both a fine described in paragraph (c) and imprisonment for a term not exceeding twelve months.

(a)the person or group is ascertainable; and

(b)the notice would be served or sent in order to verify compliance by the person or group with any duty or obligation of that person or of persons in that group under this Act.

(c) and (d)[Repealed, 1996, c. 21, s. 63]

(a)that the officer has knowledge of the facts in the particular case,

(b)that such a notice or document was sent by registered or certified mail on a named day to the person to whom it was addressed, indicating such address, and

(c)that the officer identifies as exhibits annexed to the affidavit the postal certificate of registration or proof of delivery, as the case may be, of the notice or document or a true copy of the relevant portion thereof and a true copy of the notice or document,

(a)that the officer has knowledge of the facts in the particular case,

(b)that such a notice or document was served personally on a named day on the person to whom it was directed, and

(c)that the officer identifies as an exhibit annexed to the affidavit a true copy of the notice or document,

(a)the officer has knowledge of the facts in the particular case;

(b)the notice was sent electronically to the person on a named day; and

(c)the officer identifies as exhibits annexed to the affidavit copies of

(a)that the officer has charge of the appropriate records, and

(b)that after careful examination of the records the officer was unable to find in the particular case the return or report or the payment, as the case may be,

(a)that the officer has charge of the appropriate records, and

(b)that after careful examination of the records the officer has found that the application, notice, return or report was filed on a particular day or the payment was received on a particular day, as the case may be,

(a)that the officer has charge of the appropriate records, and

(b)that a document annexed to the affidavit is a document or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person,

(a)that the officer has charge of the appropriate records, and

(b)that a document annexed to the affidavit is a document or a true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person,

(a)that the officer has charge of the appropriate records,

(b)that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

(c)that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

(d)that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

(a)that the officer has charge of the appropriate records, and

(b)that after careful examination of the records the officer was unable to find that a notice of assignment of the right to institute proceedings under this Act was received within the time limited therefor,

(a)that the officer has charge of the appropriate records, and

(b)that after careful examination of the records the officer has found that during a stated period a person was the holder of a licence granted under this Act,

(a)a document purporting to be, or purporting to be a copy of or an extract from, a record, book, account, voucher, writing, document or thing inspected, provided or produced pursuant to section 98, 99 or 107 and purporting to be certified by the person by whom it was inspected or to whom it was provided or produced or by an officer of the Agency, and

(b)a document purporting to be certified by an officer of the Agency and setting out the amount of any tax, interest, penalty or other sum paid or payable by any named person or the amount of any payment under this Act paid or payable to any named person

(a)fails, without valid excuse, to attend an inquiry or investigation as required under this section,

(b)fails to produce any document, book or paper in his possession or under his control, as required under this section, or

(c)at any inquiry or investigation under this section

(a)the purchaser and not the manufacturer or wholesaler from whom the goods were purchased is liable to pay the tax and any interest under subsection 79.03(1), if

(b)in any other case, the purchaser and the manufacturer or wholesaler from whom the goods were purchased are jointly and severally liable to pay the tax and any interest under subsection 79.03(1).

(a)after April 1991, or

(b)after August 1990 for a period beginning after 1990,

(a)that are sold by a licensed wholesaler and that, before 1991, have not been delivered to the purchaser of the goods, and the property in which has not, before 1991, passed to the purchaser thereof;

(b)the importation of which has not been accounted for under subsection 32(1), (2) or (5) of the Customs Act before 1991;

(c)that are manufactured or produced in Canada and that have not, before 1991, been delivered to a purchaser of the goods, and the property in which has not, before 1991, passed to a purchaser thereof; or

(d)that are retained by the manufacturer or producer thereof or by a licensed wholesaler for that person’s own use after 1990 or for rental after 1990 by that person to others.

(a)no tax shall be imposed, levied or collected under Part VI in respect of instalments that become payable under that contract after 1990; and

(b)where an invoice issued or dated before 1991 is issued for an instalment payable under that contract after 1990, subsection 152(1) does not apply in respect of the instalment.

(a)no tax shall be imposed, levied or collected under Part VI in respect of instalments that become payable under that contract after 1990; and

(b)where an invoice issued or dated before 1991 is issued for an instalment payable under that contract after 1990, subsection 152(1) does not apply in respect of the instalment.

capital property, in respect of a person, means property that is, or that 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 or 14 of Schedule II to the Income Tax Regulations; (immobilisation)

commercial activity of a person means a business carried on by the person (other than a business carried on by an individual without a reasonable expectation of profit), except to the extent to which the business involves the making of exempt supplies (within the meaning assigned by subsection 123(1)) by the person; (activité commerciale)

inventory of a person as of any time means items of tax-paid goods that are described in the person’s inventory in Canada at that time and that are (a) held at that time for sale, lease or rental separately, for a price or rent in money, to others in the ordinary course of a commercial activity of the person, or (b) building materials held at that time for use by the person in a business of constructing, renovating or improving buildings or structures carried on by the person, but not including any such goods that before that time have been incorporated into new construction or a renovation or improvement or have otherwise been delivered to a construction, renovation or improvement job site, and that are not (c) capital properties of the person, (d) held by the person for use in the construction, renovation or improvement of property that is or is to be capital property of the person, or (e) included in the description of any other person’s inventory at that time; (inventaire)

sales tax means the consumption or sales tax imposed under Part VI; (taxe de vente)

tax-paid goods means goods, acquired before 1991 by a person, that have not been previously written off in the accounting records of the person’s business for the purposes of the Income Tax Act and that are, as of the beginning of January 1, 1991, (a) new goods that are unused, (b) remanufactured or rebuilt goods that are unused in their condition as remanufactured or rebuilt goods, or (c) used goods and on the sale price or on the volume sold of which tax (other than tax payable in accordance with subparagraph 50(1)(a)(ii)) was imposed under subsection 50(1), was paid and is not, but for this section, recoverable. (marchandises libérées de taxe)

(a)where the tax-paid goods are goods other than used goods, the Minister shall, on application made by the person, pay to that person a rebate in accordance with subsections (5) and (8); and

(b)where the tax-paid goods are used goods, the goods shall be deemed, for the purposes of section 176, to be used tangible personal property supplied in Canada by way of sale on January 1, 1991 to the person in respect of which tax was not payable by the person and to have been acquired for the purpose of supply in the course of commercial activities of the person for consideration paid on that day equal to 50% of the amount at which the goods would be required to be valued on that date for the purpose of computing the person’s income from a business for the purposes of the Income Tax Act.

(a)on January 1, 1991;

(b)where the business of the person is not open for active business on January 1, 1991, on the first day after January 1, 1991, or the last day before January 1, 1991, on which the business is open for active business; or

(c)on a day before or after January 1, 1991 where the Minister is satisfied that the inventory system of the person is adequate to permit a reasonable determination of the person’s inventory as of January 1, 1991.

(a)March 1, 1991, and

(b)the day that is twenty-one days after the day the application is received by the Minister,

estimated federal sales tax for a residential complex means the prescribed amount in respect of the complex; (taxe de vente fédérale estimative)

specified residential complex means (a) a multiple unit residential complex containing more than two residential units where the construction or substantial renovation of the complex began before 1991 and subsection 191(3) did not apply and, notwithstanding subsections 191(6) and (7), would not have applied, after the construction or substantial renovation began and before 1991, to deem a supply of the complex to have been made, or (b) a residential condominium unit where the construction or substantial renovation of the condominium complex in which the unit is situated began before 1991 and neither subsection 191(1) nor (2) applied, after the construction or substantial renovation began and before 1991, to deem a supply of the unit to have been made; (immeuble d’habitation déterminé)

specified single unit residential complex means a residential complex (other than a floating home or a mobile home) (a) that is a single unit residential complex or a multiple unit residential complex containing not more than two residential units, (b) the construction or substantial renovation of which began before 1991, and (c) that was not occupied by any individual as a place of residence or lodging after the construction or substantial renovation began and before 1991. (immeuble d’habitation à logement unique déterminé)

(a)a builder of a specified single unit residential complex

(b)tax under Part IX is payable in respect of the supply,

(c)the individual or person, as the case may be, first takes possession of the complex after 1990 and before 1995, and

(d)the construction or substantial renovation of the complex is substantially completed

(e)2/3 of the estimated federal sales tax for the complex where, before April 1991, the construction or substantial renovation of the complex is substantially completed and possession of the complex is transferred, and

(f)1/3 of the estimated federal sales tax for the complex in any other case.

(a)the builder has given to the individual or to the Minister incorrect information in writing as to the substantial completion before 1991 of the construction or substantial renovation of the complex,

(b)the builder knew or ought to have known that the information was incorrect, and

(c)the individual did not know and could not reasonably be expected to have known that the information was incorrect,

(a)where the complex is a multiple unit residential complex,

(b)where the complex is a residential condominium unit in a condominium complex,

(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]

Agency [Repealed, 2017, c. 33, s. 106]

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)

assessment means an assessment under this Part and includes a reassessment under this Part; (cotisation)

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)

bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act; (banque)

basic tax content, at a particular time, of property of a person means (a) except where paragraph (b) applies, the amount determined by the formula (A - B) × C where A is the total of (i) the tax that was payable by the person in respect of the last acquisition or importation of the property by the person, (ii) the tax that was payable by the person in respect of improvements to the property acquired, imported or brought into a participating province by the person after the property was last acquired or imported by the person, (iii) the tax under section 165 that would have been payable by the person, in respect of the last acquisition of the property by the person or in respect of improvements to the property acquired by the person after the property was last acquired or imported by the person, in the absence of subsection 153(4), section 167, section 167.11 in the case of property acquired under an agreement for a qualifying supply (as defined in that section) that was not, immediately before that acquisition, capital property of the supplier or the fact that the property or improvements were acquired by the person for consumption, use or supply exclusively in commercial activities, (iv) the tax under any of sections 218 and 218.1 and Division IV.1 that would have become payable by the person in respect of the last acquisition or importation of the property by the person, and the tax thereunder that would have become payable by the person in respect of improvements to the property acquired, imported or brought into a participating province by the person after the property was last acquired or imported by the person, but for the fact that the person acquired or imported the property or improvement or brought the improvement into the participating province, as the case may be, for consumption, use or supply exclusively in the course of commercial activities of the person, and (v) all amounts determined by the formula D × E × F/G where D is an amount of tax (other than tax that the person was exempt from paying under any other Act or law) under subsection 165(1) or section 212 or 218 referred to in any of subparagraphs (i) to (iii) of the description of A that became payable, or would have become payable in the circumstances described in that subparagraph, by the person while the person was a selected listed financial institution, E is the person’s percentage for a participating province determined for the purposes of subsection 225.2(2) for the person’s taxation year that includes the time that amount so became payable, or would have so become payable, F is that province’s tax rate, and G is (A) 7%, if the amount determined for D is included, or would be included if the tax became payable, in the description of A in subsection 225.2(2) for a reporting period of the selected listed financial institution that ends before July 1, 2006, (B) 6%, if the amount determined for D is included, or would be included if the tax became payable, in the description of A in subsection 225.2(2) for a reporting period of the selected listed financial institution that ends after June 30, 2006, but before January 1, 2008, and (C) 5%, in any other case, B is the total of (i) all tax referred to in subparagraphs (i) to (iv) of the description of A that the person was exempt from paying under any other Act or law, (ii) all tax (other than tax referred to in subparagraph (i)) under subsection 165(2) and section 212.1 referred to in any of subparagraphs (i) to (iv) of the description of A that became payable by the person, or would have become payable by the person in the circumstances described in that subparagraph, while the person was a selected listed financial institution, (iii) all amounts (other than input tax credits and amounts referred to in subparagraphs (i) and (ii)) in respect of tax referred to in subparagraphs (i) and (ii) of the description of A that the person was entitled to recover by way of rebate, refund, remission or otherwise under this or any other Act or law or would have been entitled to so recover if the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and (iv) all amounts (other than input tax credits and amounts referred to in subparagraphs (i) and (ii)) in respect of tax referred to in subparagraphs (iii) and (iv) of the description of A that the person would have been entitled to recover by way of rebate, refund, remission or otherwise under this or any other Act or law if that tax had been payable and the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and C is the lesser of 1 and the fraction H/I where H is the fair market value of the property at the particular time, and I is the total of (i) the value of the consideration for the last supply to the person of the property or, where the property was last imported by the person, the value of the property determined under section 215, and (ii) where the person acquired or imported improvements to the property after the property was last so acquired or imported, the total of all amounts each of which is the value of the consideration for a supply to the person of such an improvement or, where such an improvement is property that was imported or brought into a participating province by the person, the value of the property determined under section 215 or subsection 220.05(1), 220.06(1) or 220.07(3), as the case may require, and (b) if the person brought the property into a participating province from another province for consumption, use or supply in the participating province in circumstances in which the person was required to pay tax in respect of the property under section 220.05, or would have been required to pay that tax but for the fact that the property was brought into that province for consumption, use or supply exclusively in commercial activities or the person was exempt from paying that tax under any other Act or law, the amount determined by the formula (J - K) × L where J is the total of (i) the basic tax content of the property, determined under paragraph (a), immediately before the property was brought into the province, (ii) the tax that became payable by the person in respect of the property under section 220.05 when the property was brought into the participating province, (iii) the tax that was payable by the person in respect of improvements to the property acquired, imported or brought into a participating province by the person after the property was brought into the participating province, (iv) the tax under section 165 that would have been payable by the person, in respect of improvements to the property acquired by the person after the property was brought into the participating province, in the absence of subsection 153(4), section 167, section 167.11 in the case of property acquired under an agreement for a qualifying supply (as defined in that section) that was not, immediately before that acquisition, capital property of the supplier or the fact that the improvements were acquired by the person for consumption, use or supply exclusively in commercial activities, or (v) the tax under section 220.05 that would have become payable by the person in respect of the property, and the tax under any of sections 218 and 218.1 and Division IV.1 that would have become payable by the person in respect of improvements to the property acquired, imported or brought into a participating province by the person after the property was brought into the participating province, but for the fact that the person brought the property into the participating province, or acquired or imported the improvement or brought it into the province, as the case may be, for consumption, use or supply exclusively in the course of commercial activities of the person, and (vi) all amounts determined by the formula M × N × O/P where M is an amount of tax (other than tax that the person was exempt from paying under any other Act or law) under subsection 165(1) or section 212 or 218 referred to in subparagraph (iii) or (iv) of the description of J that became payable, or would have become payable in the circumstances described in that subparagraph, by the person after the property was brought into the participating province and while the person was a selected listed financial institution, N is the person’s percentage for a participating province determined for the purposes of subsection 225.2(2) for the person’s taxation year that includes the time that amount so became payable, or would have so become payable, O is that province’s tax rate, and P is (A) 7%, if the amount determined for M is included, or would be included if the tax became payable, in the description of A in subsection 225.2(2) for a reporting period of the selected listed financial institution that ends before July 1, 2006, (B) 6%, if the amount determined for M is included, or would be included if the tax became payable, in the description of A in subsection 225.2(2) for a reporting period of the selected listed financial institution that ends after June 30, 2006, but before January 1, 2008, and (C) 5%, in any other case, K is the total of (i) all tax referred to in subparagraphs (ii) to (v) of the description of J that the person was exempt from paying under any other Act or law, (ii) all tax (other than tax referred to in subparagraph (i)) under subsection 165(2) and section 212.1 referred to in any of subparagraphs (ii) to (v) of the description of J that became payable by the person, or would have become payable by the person in the circumstances described in that subparagraph, while the person was a selected listed financial institution, (iii) all amounts (other than input tax credits and amounts referred to in subparagraphs (i) and (ii)) in respect of tax referred to in subparagraphs (ii) and (iii) of the description of J that the person was entitled to recover by way of rebate, refund, remission or otherwise under this or any other Act or law or would have been entitled to so recover if the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and (iv) all amounts (other than input tax credits and amounts referred to in subparagraphs (i) and (ii)) in respect of tax referred to in subparagraphs (iv) and (v) of the description of J that the person would have been entitled to recover by way of rebate, refund, remission or otherwise under this or any other Act or law if that tax had been payable and the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and L is lesser of 1 and the fraction Q/R where Q is the fair market value of the property at the particular time, and R is the total of (i) the value of the property determined under subsection 220.05(1), 220.06(1) or 220.07(3), as the case may require, at the time the property was brought into the participating province, and (ii) where the person acquired or imported improvements to the property after the property was brought into the participating province, the total of all amounts each of which is the value of the consideration for a supply to the person of such an improvement or, where such an improvement is property that was imported or brought into a participating province by the person, the value of the improvement determined under section 215 or subsection 220.05(1), 220.06(1) or 220.07(3), as the case may require; (teneur en taxe)

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)

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)

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)

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)

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)

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)

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)

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)

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)

Commissioner means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act; (commissaire)

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)

condominium complex means a residential complex that contains more than one residential condominium unit; (immeuble d’habitation en copropriété)

consideration includes any amount that is payable for a supply by operation of law; (contrepartie)

consideration fraction [Repealed, 1997, c. 10, s. 150]

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)

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)

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)

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)

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)

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)

courier has the meaning assigned by subsection 2(1) of the Customs Act; (messager)

credit note means a credit note issued under subsection 232(3); (note de crédit)

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)

debit note means a debit note issued under subsection 232(3); (note de débit)

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)

Department [Repealed, 1999, c. 17, s. 152]

Deputy Minister [Repealed, 1999, c. 17, s. 152]

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)

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)

document includes money, a security and a record; (document)

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)

employee includes an officer; (salarié)

employer, in relation to an officer, means the person from whom the officer receives remuneration; (employeur)

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)

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)

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)

exempt supply means a supply included in Schedule V; (fourniture exonérée)

export means export from Canada; (exportation)

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)

financial institution, at any time, means a person who is at that time a financial institution under section 149; (institution financière)

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)

financial service means (a) the exchange, payment, issue, receipt or transfer of money, whether effected by the exchange of currency, by crediting or debiting accounts or otherwise, (b) the operation or maintenance of a savings, chequing, deposit, loan, charge or other account, (c) the lending or borrowing of a financial instrument, (d) the issue, granting, allotment, acceptance, endorsement, renewal, processing, variation, transfer of ownership or repayment of a financial instrument, (e) the provision, variation, release or receipt of a guarantee, an acceptance or an indemnity in respect of a financial instrument, (f) the payment or receipt of money as dividends (other than patronage dividends), interest, principal, benefits or any similar payment or receipt of money in respect of a financial instrument, (f.1) the payment or receipt of an amount in full or partial satisfaction of a claim arising under an insurance policy, (g) the making of any advance, the granting of any credit or the lending of money, (h) the underwriting of a financial instrument, (i) any service provided pursuant to the terms and conditions of any agreement relating to payments of amounts for which a credit card voucher or charge card voucher has been issued, (j) the service of investigating and recommending the compensation in satisfaction of a claim where (i) the claim is made under a marine insurance policy, or (ii) the claim is made under an insurance policy that is not in the nature of accident and sickness or life insurance and (A) the service is supplied by an insurer or by a person who is licensed under the laws of a province to provide such a service, or (B) the service is supplied to an insurer or a group of insurers by a person who would be required to be so licensed but for the fact that the person is relieved from that requirement under the laws of a province, (j.1) the service of providing an insurer or a person who supplies a service referred to in paragraph (j) with an appraisal of the damage caused to property, or in the case of a loss of property, the value of the property, where the supplier of the appraisal inspects the property, or in the case of a loss of the property, the last-known place where the property was situated before the loss, (k) any supply deemed by subsection 150(1) or section 158 to be a supply of a financial service, (l) the agreeing to provide, or the arranging for, a service that is (i) referred to in any of paragraphs (a) to (i), and (ii) not referred to in any of paragraphs (n) to (t), or (m) a prescribed service, but does not include (n) the payment or receipt of money as consideration for the supply of property other than a financial instrument or of a service other than a financial service, (o) the payment or receipt of money in settlement of a claim (other than a claim under an insurance policy) under a warranty, guarantee or similar arrangement in respect of property other than a financial instrument or a service other than a financial service, (p) the service of providing advice, other than a service included in this definition because of paragraph (j) or (j.1), (q) the provision, to an investment plan (as defined in subsection 149(5)) or any corporation, partnership or trust whose principal activity is the investing of funds, of (i) a management or administrative service, or (ii) any other service (other than a prescribed service), if the supplier is a person who provides management or administrative services to the investment plan, corporation, partnership or trust, (q.1) an asset management service, (r) a professional service provided by an accountant, actuary, lawyer or notary in the course of a professional practice, (r.1) the arranging for the transfer of ownership of shares of a cooperative housing corporation, (r.2) a debt collection service, rendered under an agreement between a person agreeing to provide, or arranging for, the service and a particular person other than the debtor, in respect of all or part of a debt, including a service of attempting to collect, arranging for the collection of, negotiating the payment of, or realizing or attempting to realize on any security given for, the debt, but does not include a service that consists solely of accepting from a person (other than the particular person) a payment of all or part of an account unless (i) under the terms of the agreement the person rendering the service may attempt to collect all or part of the account or may realize or attempt to realize on any security given for the account, or (ii) the principal business of the person rendering the service is the collection of debt, (r.3) a service (other than a prescribed service) of managing credit that is in respect of credit cards, charge cards, credit accounts, charge accounts, loan accounts or accounts in respect of any advance and is provided to a person granting, or potentially granting, credit in respect of those cards or accounts, including a service provided to the person of (i) checking, evaluating or authorizing credit, (ii) making decisions on behalf of the person in relation to a grant, or an application for a grant, of credit, (iii) creating or maintaining records for the person in relation to a grant, or an application for a grant, of credit or in relation to the cards or accounts, or (iv) monitoring another person’s payment record or dealing with payments made, or to be made, by the other person, (r.4) a service (other than a prescribed service) that is preparatory to the provision or the potential provision of a service referred to in any of paragraphs (a) to (i) and (l), or that is provided in conjunction with a service referred to in any of those paragraphs, and that is (i) a service of collecting, collating or providing information, or (ii) a market research, product design, document preparation, document processing, customer assistance, promotional or advertising service or a similar service, (r.5) property (other than a financial instrument or prescribed property) that is delivered or made available to a person in conjunction with the rendering by the person of a service referred to in any of paragraphs (a) to (i) and (l), (r.6) a service (other than a prescribed service) that is supplied by a payment card network operator in respect of a payment card network (as those terms are defined in section 3 of the Payment Card Networks Act) where the supply includes the provision of (i) a service in respect of the authorization of a transaction in respect of money, an account, a credit card voucher, a charge card voucher or a financial instrument, (ii) a clearing or settlement service in respect of money, an account, a credit card voucher, a charge card voucher or a financial instrument, or (iii) a service rendered in conjunction with a service referred to in subparagraph (i) or (ii), (s) any service the supply of which is deemed under this Part to be a taxable supply, or (t) a prescribed service; (service financier)

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)

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)

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)

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)

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)

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)

former spouse [Repealed, 2000, c. 12, s. 111]

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)

goods has the same meaning as in the Customs Act; (produits)

government means Her Majesty in right of Canada or a province; (gouvernement)

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)

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)

import means import into Canada; (importation)

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)

individual means a natural person; (Version anglaise seulement)

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)

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)

inter vivos trust means a trust other than a testamentary trust; (Version anglaise seulement)

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)

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)

listed financial institution means a person referred to in paragraph 149(1)(a); (institution financière désignée)

listed international agreement means (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada, or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction; (accord international désigné)

management or administrative service includes an asset management service; (service de gestion ou d’administration)

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)

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)

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)

mineral includes ammonite gemstone, bituminous sands, calcium chloride, coal, gravel, kaolin, oil shale, silica, sand and petroleum, natural gas and related hydrocarbons; (minéral)

Minister means the Minister of National Revenue; (ministre)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

non-resident means not resident in Canada; (non résidant)

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)

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)

officer means a person who holds an office; (cadre)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

personal property means property that is not real property; (bien meuble)

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)

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)

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)

pooled registered pension plan has the same meaning as in paragraph 149(5)(a); (régime de pension agréé collectif)

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)

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)

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)

province includes a participating province; (province)

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)

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)

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)

public sector body means a government or a public service body; (organisme du secteur public)

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)

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)

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)

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)

record includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form; (registre)

registered pension plan has the same meaning as in paragraph 149(5)(a); (régime de pension agréé)

registrant means a person who is registered, or who is required to be registered, under Subdivision D of Division V; (inscrit)

related convention supplies means property or services acquired, imported or brought into a participating province by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include (a) transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals, (b) entertainment, (c) except for the purposes of subsection 167.2(1) and section 252.4, property or services that are food or beverages or are supplied to the person under a contract for catering, or (d) property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or services exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient; (fournitures liées à un congrès)

release has the same meaning as in the Customs Act; (dédouanement)

reporting period of a person means the reporting period of the person as determined under sections 211.18 and 245 to 251; (période de déclaration)

residential complex means (a) that part of a building in which one or more residential units are located, together with (i) that part of any common areas and other appurtenances to the building and the land immediately contiguous to the building that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, and (ii) that proportion of the land subjacent to the building that that part of the building is of the whole building, (b) that part of a building that is (i) the whole or part of a semi-detached house, rowhouse unit, residential condominium unit or other similar premises that is, or is intended to be, a separate parcel or other division of real property owned, or intended to be owned, apart from any other unit in the building, and (ii) a residential unit, together with that proportion of any common areas and other appurtenances to the building and the land subjacent or immediately contiguous to the building that is attributable to the unit and that is reasonably necessary for its use and enjoyment as a place of residence for individuals, (c) the whole of a building described in paragraph (a), or the whole of a premises described in subparagraph (b)(i), that is owned by or has been supplied by way of sale to an individual and that is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse or common-law partner of the individual, together with (i) in the case of a building described in paragraph (a), any appurtenances to the building, the land subjacent to the building and that part of the land immediately contiguous to the building, that are reasonably necessary for the use and enjoyment of the building, and (ii) in the case of a premises described in subparagraph (b)(i), that part of any common areas and other appurtenances to the building and the land subjacent or immediately contiguous to the building that is attributable to the unit and that is reasonably necessary for the use and enjoyment of the unit, (d) a mobile home, together with any appurtenances to the home and, where the home is affixed to land (other than a site in a residential trailer park) for the purpose of its use and enjoyment as a place of residence for individuals, the land subjacent or immediately contiguous to the home that is attributable to the home and is reasonably necessary for that purpose, and (e) a floating home, but does not include a building, or that part of a building, that is a hotel, a motel, an inn, a boarding house, a lodging house or other similar premises, or the land and appurtenances attributable to the building or part, where the building is not described in paragraph (c) and all or substantially all of the leases, licences or similar arrangements, under which residential units in the building or part are supplied, provide, or are expected to provide, for periods of continuous possession or use of less than sixty days; (immeuble d’habitation)

residential condominium unit means a residential complex that is, or is intended to be, a bounded space in a building designated or described as a separate unit on a registered condominium or strata lot plan or description, or a similar plan or description registered under the laws of a province, and includes any interest in land pertaining to ownership of the unit; (logement en copropriété)

residential trailer park of a person means the land that is included in a trailer park of the person or, where the person has two or more trailer parks that are immediately contiguous to each other, the land that is included in those contiguous trailer parks, and any buildings, fixtures and other appurtenances to the land that are reasonably necessary for (a) the use and enjoyment of sites in the trailer parks 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 (b) the purpose of engaging in the business of supplying those sites by way of lease, licence or similar arrangement, but does not include such land and appurtenances or any part of them unless the land encompasses at least two sites and all or substantially all of the sites in the trailer parks (c) are supplied, or are intended to be supplied, under a lease, licence or similar arrangement under which continuous possession or use of a site is provided for a period of at least (i) one month, in the case of a mobile home or other residential unit, and (ii) twelve months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and (d) if the sites were occupied by mobile homes, would be suitable for use by individuals as places of residence throughout the year; (parc à roulottes résidentiel)

residential unit means (a) a detached house, semi-detached house, rowhouse unit, condominium unit, mobile home, floating home or apartment, (b) a suite or room in a hotel, a motel, an inn, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals, or (c) any other similar premises, or that part thereof that (d) is occupied by an individual as a place of residence or lodging, (e) is supplied by way of lease, licence or similar arrangement for the occupancy thereof as a place of residence or lodging for individuals, (f) is vacant, but was last occupied or supplied as a place of residence or lodging for individuals, or (g) has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals; (habitation)

sale, in respect of property, includes any transfer of the ownership of the property and a transfer of the possession of the property under an agreement to transfer ownership of the property; (vente)

sales tax harmonization agreement has the same meaning as in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act; (accord d’harmonisation de la taxe de vente)

school authority means an organization that operates an elementary or secondary school in which it provides instruction that meets the standards of educational instruction established by the government of the province in which the school is operated; (administration scolaire)

secured creditor means (a) a particular person who has a security interest in the property of another person, or (b) a person who acts for or on behalf of the particular person with respect to the security interest and includes (i) a trustee appointed under a trust deed relating to a security interest, (ii) a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person, (iii) a sequestrator, or (iv) any other person performing a function similar to that of a person referred to in any of subparagraphs (i) to (iii); (créancier garanti)

security interest means any interest in property that secures payment or performance of an obligation, and includes an interest created by or arising out of a debenture, mortgage, hypothec, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for; (droit en garantie)

segregated fund of an insurer means a specified group of properties that is held in respect of insurance policies all or part of the reserves for which vary in amount depending on the fair market value of the properties; (fonds réservé)

selected listed financial institution means, at any time, a listed financial institution who is at that time a selected listed financial institution under subsection 225.2(1); (institution financière désignée particulière)

self-contained domestic establishment has the meaning assigned by subsection 248(1) of the Income Tax Act; (établissement domestique autonome)

service means anything other than (a) property, (b) money, and (c) anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to the office or employment of that person; (service)

short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of section 252.4, (a) includes any type of overnight shelter (other than shelter on a train, trailer, boat or structure that has means of, or is capable of being readily adapted for, self-propulsion) when supplied as part of a tour package (within the meaning assigned by subsection 163(3)) that also includes food and the services of a guide, and (b) does not include a complex or unit when it (i) is supplied to the recipient under a timeshare arrangement, or (ii) is included in that part of a tour package that is not the taxable portion of the tour package (within the meaning assigned to those expressions by subsection 163(3)); (logement provisoire)

single unit residential complex means a residential complex that does not contain more than one residential unit, but does not include a residential condominium unit; (immeuble d’habitation à logement unique)

small supplier, at any time, means a person who is at that time a small supplier under section 148 or 148.1; (petit fournisseur)

specified Crown agent means (a) a prescribed agent of Her Majesty in right of Canada, or (b) an agent of Her Majesty in right of a province (i) that pays tax because of an agreement under section 32 of the Federal-Provincial Fiscal Arrangements Act entered into by the government of the province, or (ii) that is prescribed; (mandataire de la Couronne désigné)

specified motor vehicle means (a) goods that are or would, if they were imported, be classified under any of tariff item 8701.20.00, subheading Nos. 8701.30 and 8701.90, heading No. 87.02, tariff item 8703.10.10, subheading Nos. 8703.21 to 8703.90 and 8704.21 to 8704.90, heading 87.05, tariff items 8711.20.00 to 8711.90.00 and 8713.90.00, 8716.10.21, 8716.10.29 and 8716.39.30 to 8716.40.00 and subheading No. 8716.80 of Schedule I to the Customs Tariff, other than racing cars classified under heading No. 87.03 of that Schedule and prescribed motor vehicles, and (b) prescribed motor vehicles; (véhicule à moteur déterminé)

specified tangible personal property means property that is, or is an interest in, (a) a print, an etching, a drawing, a painting, a sculpture or other similar work of art, (b) jewellery, (c) a rare folio, a rare manuscript or a rare book, (d) a stamp, (e) a coin, or (f) prescribed personal property; (bien meuble corporel désigné)

sponsor of a convention means the person who convenes the convention and supplies admissions to it; (promoteur)

straddle plant means a natural gas processing plant devoted primarily to the recovery of natural gas liquids or ethane from natural gas that is transported by pipeline to the plant by a common carrier of natural gas; (installation de traitement complémentaire)

substantial renovation of a residential complex means the renovation or alteration of the whole or that part of a building, as described in whichever of paragraphs (a) to (e) of the definition residential complex is applicable to the residential complex, in which one or more residential units are located to such an extent that all or substantially all of the building or part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph (b) of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex; (rénovations majeures)

Superintendent means the Superintendent of Financial Institutions appointed pursuant to the Office of the Superintendent of Financial Institutions Act; (surintendant)

supplier, in respect of a supply, means the person making the supply; (Version anglaise seulement)

supply means, subject to sections 133 and 134, the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition; (fourniture)

tax means tax payable under this Part; (taxe)

(a)where the person is a taxpayer, within the meaning of that term in the Income Tax Act (other than an unincorporated person exempt because of subsection 149(1) of that Act from tax under Part I of that Act on all or part of the person’s taxable income), the taxation year of the person for the purposes of that Act,

(b)where the person is a partnership described in subparagraph 249.1(1)(b)(ii) of that Act, the fiscal period of the person’s business determined under subsection 249.1(1) of that Act, and

(c)in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation other than a professional corporation (within the meaning assigned by subsection 248(1) of that Act); (année d’imposition)

(a)a business carried on in Canada of transporting passengers by taxi or other similar vehicle for fares that are regulated under the laws of Canada or a province, or

(b)a business carried on in Canada by a person of transporting passengers for fares by motor vehicle — being a vehicle that would be an automobile, as defined in subsection 248(1) of the Income Tax Act, if that definition were read without reference to “a motor vehicle acquired primarily for use as a taxi,” in its paragraph (c) and without reference to its paragraph (e) — within a particular municipality and its environs if the transportation is arranged or coordinated through an electronic platform or system, other than

(a)if there is a sales tax harmonization agreement with the government of the participating 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)

(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)

(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

(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)

(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.

(a)applies to a person who did something or to or for whom something was done,

(b)applies to property or a service that was supplied or in respect of which something was done,

(c)applies to an event or a transaction that occurred,

(d)applies to a period all or part of which is, or

(e)comes into force on a particular day that is,

(a)a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and

(b)a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust.

(a)qualifying voting control in respect of the other corporation is held by, and 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 are owned by,

(b)the other corporation is a prescribed corporation in relation to the particular corporation.

(a)the person, or the members of the group collectively, as the case may be, own shares of the corporation to which are attached not less than 90% of the shareholder votes that may be cast in respect of each matter, other than a matter

(b)the person or group, as the case may be, is a prescribed person or group in relation to the corporation.

(a)another person has a right under a contract, in equity or otherwise, either immediately or in the future and either absolutely or contingently, to control the voting rights attached to the share, unless the right is not exercisable at the particular time because its exercise is contingent on the death, bankruptcy or permanent disability of an individual; and

(b)the other person is not closely related to the particular person at the particular time.

(a)is a branch or division designated by the Minister as an eligible division for the purposes of this section; and

(b)would be a small supplier under section 148 if

(a)the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it;

(b)separate records, books of account and accounting systems are maintained in respect of the branch or division; and

(c)a revocation under subsection (4) pursuant to a request made by the body in respect of the branch or division has not become effective in the 365-day period ending on that day.

(a)to have made, immediately before that time, a supply of each of its properties, other than capital property or an improvement thereto, that was held immediately before that time for consumption, use or supply in the course of commercial activities of the body and that the body begins, immediately after that time, to hold for consumption, use or supply primarily in the course of activities engaged in by the body through its small supplier divisions; and

(b)except where the supply is an exempt supply, to have collected, immediately before that time, tax in respect of the supply equal to the total of all input tax credits in respect of the property that the body was entitled to claim at or before that time.

(a)at any time in a particular reporting period of a public service body that is a registrant, a branch or division of the body becomes a small supplier division,

(b)the body does not, at that time, cease to be a registrant, and

(c)in or before that period, tax became payable, or was paid without having become payable, by the body and is calculated on consideration, or a part thereof,

(d)there shall not be included, in determining the input tax credits in respect of that tax that are claimed by the body in the return under section 238 for that or any subsequent reporting period, any portion of the amount determined by the formula

(e)where all or any portion of the amount determined under paragraph (d) was included in determining an input tax credit claimed by the body in a return under section 238 for a reporting period of the body ending before the particular reporting period, that amount or portion thereof shall be added in determining the net tax for the particular reporting period.

(a)a supply by way of sale of real property;

(b)a supply by way of sale of personal property by a municipality that is capital property of the municipality; or

(c)a supply by way of sale of designated municipal property of a person designated to be a municipality for the purposes of section 259 that is capital property of the person.

(a)is in respect of property (other than capital property or improvements thereto) acquired, imported or brought into a participating province by the body for the purpose of consumption, use or supply in the course of activities engaged in by the body through a small supplier division of the body; or

(b)is calculated on consideration, or a part thereof, that is reasonably attributable to services that were, before that time, consumed, used or supplied by the body in the course of activities engaged in by the body through a small supplier division of the body or that are, at that time, intended to be so consumed, used or supplied.

(a)at any time after March 27, 1991, a public service body that is a registrant begins to hold property of the body (other than capital property) for consumption, use or supply primarily in the course of activities engaged in by the body through its small supplier divisions, and

(b)immediately before that time, the body was holding the property for consumption, use or supply

(a)a public service body begins, at any time after March 27, 1991, to hold property of the body (other than capital property) for consumption, use or supply primarily in the course of activities engaged in by the body otherwise than through its small supplier divisions,

(b)immediately before that time the property was held by the body for consumption, use or supply primarily in the course of activities engaged in by the body through its small supplier divisions, and

(c)immediately after that time the property is held by the body for consumption, use or supply in the course of commercial activities engaged in by the body otherwise than through its small supplier divisions,

(d)the amount, if any, by which

(e)tax calculated on the fair market value of the property at that time.

(a)before March 28, 1991; and

(b)as a result of the application of subsection (6) but not as a result of a branch or division of the body becoming a small supplier division.

(a)the Minister has approved an application made under subsection (1) in respect of a particular organization that is a member of another organization, and

(b)either the particular organization or the other organization requests the Minister in writing to revoke the approval,

(a)the arrangement is deemed to be a trust;

(b)property subject to rights and obligations under the arrangement is deemed to be held in trust and not otherwise;

(c)in the case of an arrangement referred to in paragraph 248(3)(b) of that Act, a person that has a right (whether immediate or future and whether absolute or contingent) to receive all or part of the income or capital in respect of property that is referred to in that paragraph is deemed to be beneficially interested in the trust; and

(d)in the case of an arrangement referred to in paragraph 248(3)(c) of that Act, any property contributed at any time to the arrangement by an annuitant, a holder or a subscriber of the arrangement, as the case may be, is deemed to have been transferred, at that time, to the trust by the contributor.

(a)the insurer shall be deemed to be a trustee of that trust;

(b)the activities of the segregated fund shall be deemed to be activities of the trust and not activities of the insurer; and

(c)where, at any time, an amount (other than an amount in respect of tax under this Part) is deducted from the fund,

(a)the amount is a distribution of income, a payment of a benefit, or the amount of a redemption, in respect of an interest of another person in the fund; or

(b)the amount is a prescribed amount.

(a)in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere;

(b)in the case of a partnership, an unincorporated society, a club, an association or an organization, or a branch thereof, if the member, or a majority of the members, having management and control thereof is or are resident in Canada at that time;

(c)in the case of a labour union, if it is carrying on activities as such in Canada and has a local union or branch in Canada at that time; or

(d)in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the Income Tax Act to be resident in Canada at that time.

(a)any transfer of personal property or rendering of a service by the establishment in Canada to the establishment outside Canada shall be deemed to be a supply of the property or service; and

(b)in respect of that supply, the permanent establishments shall be deemed to be separate persons who deal with each other at arm’s length.

(a)in the case of a corporation, the corporation is incorporated or continued under the laws of that province and not continued elsewhere;

(b)in the case of a partnership, an unincorporated society, a club, an association or an organization, or a branch thereof, the member, or a majority of the members, having management and control thereof is or are resident in that province;

(c)in the case of a labour union, it is carrying on activities as such in that province and has a local union or branch in that province; or

(d)in any case, the person has a permanent establishment in that province.

(a)in the case of an individual, the estate of a deceased individual or a trust that carries on a business (within the meaning assigned by subsection 248(1) of the Income Tax Act), a permanent establishment (as defined for the purposes of Part XXVI of the Income Tax Regulations) of the person;

(b)in the case of a corporation that carries on a business (within the meaning assigned by subsection 248(1) of that Act), a permanent establishment (as defined for the purposes of Part IV of those Regulations) of the person;

(c)in the case of a particular partnership

(d)in any other case, a place that would be a permanent establishment (as defined for the purposes of Part IV of those Regulations) of the person if the person were a corporation and its activities were a business for purposes of that Act.

(a)the entering into of the agreement shall be deemed to be a supply of the property or service made at the time the agreement is entered into; and

(b)the provision, if any, of property or a service under the agreement shall be deemed to be part of the supply referred to in paragraph (a) and not a separate supply.

(a)a supply of a service, or

(b)a supply by way of licence of the use of a copyright, trademark, trade-name or other similar property of the body,

(a)real property that is

(b)other real property that is not part of the property referred to in paragraph (a),

(a)the supplier is deemed to have made, and the person is deemed to have received, a separate supply of the property for the lease interval;

(b)the supply of the property for the lease interval is deemed to be made on the earliest of

(c)the payment that is attributable to the lease interval is deemed to be consideration payable in respect of the supply of the property for the lease interval; and

(d)if, in the absence of paragraph (a), the supply of the property under the arrangement would be deemed to be made in or outside Canada, all of the supplies of the property that are, because of that paragraph, deemed to be made under the arrangement are deemed to be made in or outside Canada, as the case may be.

(a)the supplier is deemed to have made, and the person is deemed to have received, a separate supply of the service for the billing period;

(b)the supply of the service for the billing period is deemed to be made on the earliest of

(c)the payment that is attributable to the billing period is deemed to be consideration payable in respect of the supply of the service for the billing period; and

(d)if, in the absence of paragraph (a), the supply of the service under the agreement would be deemed to be made in or outside Canada, all of the supplies of the service that are, because of that paragraph, deemed to be made under the agreement are, except in the case of a telecommunication service, deemed to be made in or outside Canada, as the case may be.

(a)the person is deemed to have made a separate supply of the service in each of those two provinces and in each province, if any, that is between those provinces; and

(b)the consideration for the supply in each province is deemed to be equal to the amount determined by the formula

(a)a particular property or service is supplied together with any other property or service for a single consideration, and

(b)it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service,

(a)one or more financial services are supplied together with one or more other services that are not financial services, or with properties that are not capital properties of the supplier, for a single consideration,

(b)the financial services are related to the other services or the properties, as the case may be,

(c)it is the usual practice of the supplier to supply those or similar services, or those or similar properties and services, together in the ordinary course of the business of the supplier, and

(d)the total of all amounts, each of which would be the consideration for a financial service so supplied if that financial service had been supplied separately, is greater than 50% of the total of all amounts, each of which would be the consideration for a service or property so supplied if that service or property had been supplied separately,

(a)a person makes a supply of a share, bond, debenture or other security (other than a share in a credit union or in a cooperative corporation the main purpose of which is not to provide dining, recreational or sporting facilities) that represents capital stock or debt of a particular organization, and

(b)ownership of the security by the recipient of the supply is a condition of the recipient’s, or another person’s, obtaining a membership, or a right to acquire a membership, in the particular organization or in another organization that is related to the particular organization,

(a)the residential complex and the other part shall each be deemed to be a separate property; and

(b)where property or a service is acquired, imported or brought into a participating province for consumption or use in relation to the real property, subsections (1) to (4) apply to the property or service only to the extent it is acquired, imported or brought into the province, as the case may be, for consumption or use in relation to the part that is not part of the residential complex.

(a)a business of the person;

(b)an adventure or concern in the nature of trade of the person; or

(c)the making of a 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.

(a)a government, a municipality or a band (within the meaning assigned by section 2 of the Indian Act),

(b)a corporation that is controlled by a person referred to in paragraph (a) and one of the main purposes of which is to provide such assistance, or

(c)a trust, board, commission or other body that is established by a person referred to in paragraph (a) or (b) and one of the main purposes of which is to provide such assistance,

(a)for consumption or use in the course of commercial activities of the person, to the extent that the property or service is acquired, imported or brought into the province by the person for the purpose of making taxable supplies for consideration in the course of that endeavour; and

(b)for consumption or use otherwise than in the course of commercial activities of the person, to the extent that the property or service is acquired, imported or brought into the province by the person

(a)in the course of commercial activities of the person, to the extent that the consumption or use is for the purpose of making taxable supplies for consideration in the course of that endeavour; and

(b)otherwise than in the course of commercial activities of the person, to the extent that the consumption or use is

(a)a supplier makes a taxable supply (in this subsection referred to as a “free supply”) of property or a service for no consideration or nominal consideration in the course of a particular endeavour of the supplier, and

(b)it can reasonably be regarded that among the purposes (in this subsection referred to as the “specified purposes”) for which the free supply is made is the purpose of facilitating, furthering or promoting

(c)to the extent that the supplier acquired or imported a particular property or service or brought it into a participating province for the purpose of making the free supply of that property or service or for consumption or use in the course of making the free supply, the supplier shall be deemed, for the purposes of subsection (2), to have acquired or imported the particular property or service or brought it into the province, as the case may be,

(d)to the extent that the supplier consumed or used a particular property or service for the purpose of making the free supply, the supplier shall be deemed, for the purposes of subsection (3), to have consumed or used the particular property or service for the specified purposes and not for the purpose of making the free supply.

(a)the extent to which properties or services are acquired, imported or brought into a participating province by the person for the purpose of making taxable supplies for consideration or for other purposes, and

(b)the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes,

(a)a particular provision of this Part, other than subsections (2) to (4), deems certain circumstances or facts to exist, and

(b)that deeming is dependent, in whole or in part, on the particular circumstance that property or a service is or was consumed or used, or acquired, imported or brought into a participating province for consumption or use, to a certain extent in the course of, or otherwise than in the course of, commercial activities or other activities,

adjusted tax credit amount means the amount determined, for a fiscal year of a person, by the formula A × 365/B where A is the tax credit amount of the person for the fiscal year; and B is the number of days in the fiscal year. (montant de crédit de taxe rajusté)

adjusted total tax amount means the amount determined, for a fiscal year of a person, by the formula A × 365/B where A is the total tax amount of the person for the fiscal year; and B is the number of days in the fiscal year. (montant total de taxe rajusté)

business input means an excluded input, an exclusive input or a residual input. (intrant d’entreprise)

direct attribution method means a method, conforming to criteria, rules, terms and conditions specified by the Minister, of determining in the most direct manner the operative extent and the procurative extent of property or a service. (méthode d’attribution directe)

direct input means property or a service, other than (a) an excluded input; (b) an exclusive input; or (c) a non-attributable input. (intrant direct)

excluded input of a person means (a) property that is for use by the person as capital property; (b) property or a service that is acquired, imported or brought into a participating province by the person for use as an improvement to property described in paragraph (a); or (c) a prescribed property or service. (intrant exclu)

exclusive input of a person means property or a service (other than an excluded input) that is acquired, imported or brought into a participating province by the person for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration or directly and exclusively for purposes other than making taxable supplies for consideration. (intrant exclusif)

non-attributable input of a person means property or a service that is (a) not an excluded input or an exclusive input of the person; (b) acquired, imported or brought into a participating province by the person; and (c) not attributable to the making of any particular supply by the person. (intrant non attribuable)

operative extent of property or a service means, as the case may be, the extent to which the consumption or use of the property or service is for the purpose of making taxable supplies for consideration or the extent to which the consumption or use of the property or service is for purposes other than making taxable supplies for consideration. (mesure d’utilisation)

procurative extent of property or a service means, as the case may be, the extent to which the property or service is acquired, imported or brought into a participating province for the purpose of making taxable supplies for consideration or the extent to which the property or service is acquired, imported or brought into a participating province for purposes other than making taxable supplies for consideration. (mesure d’acquisition)

qualifying institution for a particular fiscal year means a person that (a) is a financial institution of a prescribed class throughout the particular fiscal year of the person; and (b) has two fiscal years immediately preceding the particular fiscal year and, for each of those two fiscal years, (i) the adjusted tax credit amount of the person equals or exceeds the prescribed amount for that prescribed class for the particular fiscal year, and (ii) the tax credit rate of the person equals or exceeds the prescribed percentage for that prescribed class for the particular fiscal year. (institution admissible)

requested information means any information, additional information or document in respect of an application made by a person under subsection (18) that the Minister requests in writing from the person. (renseignement demandé)

residual input means a direct input or a non-attributable input. (intrant résiduel)

residual input tax amount of a person for a fiscal year means (a) if the person is a selected listed financial institution at any time in the fiscal year, an amount of tax under any of subsection 165(1) and sections 212, 218 and 218.01 in respect of a supply or importation of a residual input that became payable by the person during the fiscal year without having been paid before the fiscal year or was paid by the person during the fiscal year without having become payable; and (b) in any other case, an amount of tax in respect of a supply, importation or bringing into a participating province of a residual input that became payable by the person during the fiscal year without having been paid before the fiscal year or was paid by the person during the fiscal year without having become payable. (montant de taxe pour intrant résiduel)

specified method means a method, conforming to criteria, rules, terms and conditions specified by the Minister, of determining the operative extent and the procurative extent of property or a service. (méthode déterminée)

tax credit amount of a person for a fiscal year of the person means (a) if the person has made an election under subsection (9) in respect of the fiscal year, the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person would, in the absence of that subsection, be entitled to claim under this Part; (b) if the person is a qualifying institution for the fiscal year, has not made an election under subsection (7) or (27) in respect of the fiscal year and has not received an authorization from the Minister to use for the fiscal year the particular methods set out in an application made under subsection (18), the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person would, if the person were not a qualifying institution for the fiscal year and did not make an election under subsection (9) in respect of the fiscal year, be entitled to claim under this Part; and (c) in any other case, the total of all amounts each of which is an input tax credit for the fiscal year in respect of a residual input tax amount of the person for the fiscal year that the person is entitled to claim under this Part. (montant de crédit de taxe)

tax credit rate of a person for a fiscal year of the person means the quotient, expressed as a percentage, determined by dividing the tax credit amount of the person for the fiscal year by the total tax amount of the person for the fiscal year. (taux de crédit de taxe)

total tax amount of a person for a fiscal year of the person means the total of all amounts each of which is a residual input tax amount of the person for the fiscal year. (montant total de taxe)

(a)the new corporation is deemed to have had two fiscal years, each of 365 days, immediately preceding the first fiscal year of the new corporation;

(b)the tax credit amount of the new corporation for the fiscal year of the new corporation (in this subsection referred to as the “prior year of the new corporation”) immediately preceding the first fiscal year of the new corporation is deemed to be equal to the total of all amounts each of which is the adjusted tax credit amount of a predecessor for the last fiscal year, if any, of the predecessor (in this subsection referred to as the “prior year of the predecessor”) ending before the time of the merger or amalgamation otherwise than as a result of the merger or amalgamation;

(c)the tax credit amount of the new corporation for the fiscal year of the new corporation (in this subsection referred to as the “second prior year of the new corporation”) immediately preceding the prior year of the new corporation is deemed to be equal to the total of all amounts each of which is the adjusted tax credit amount of a predecessor for the fiscal year, if any, of the predecessor (in this subsection referred to as the “second prior year of the predecessor”) immediately preceding the prior year of the predecessor;

(d)the total tax amount of the new corporation for the prior year of the new corporation is deemed to be the total of all amounts, each of which is the adjusted total tax amount of a predecessor for the prior year of the predecessor, if any; and

(e)the total tax amount of the new corporation for the second prior year of the new corporation is deemed to be the total of all amounts, each of which is the adjusted total tax amount of a predecessor for the second prior year of the predecessor, if any.

(a)the tax credit amount of the other corporation for the fiscal year of the other corporation (in this subsection referred to as the “specified year of the other corporation”) that includes the day on which the particular corporation is wound up is deemed to be equal to the total of

(b)the tax credit amount of the other corporation for the fiscal year, if any, of the other corporation (in this subsection referred to as the “prior year of the other corporation”) immediately preceding the specified year of the other corporation is deemed to be equal to the total of

(c)the total tax amount of the other corporation for the specified year of the other corporation is deemed to be the total of

(d)the total tax amount of the other corporation for the prior year of the other corporation, if any, is deemed to be the total of

(a)if the exclusive input is acquired, imported or brought into a participating province for consumption or use directly and exclusively for the purpose of making taxable supplies for consideration, the financial institution is deemed to have acquired, imported or brought into the participating province the exclusive input for consumption or use exclusively in the course of commercial activities of the financial institution; and

(b)if the exclusive input is acquired, imported or brought into a participating province for consumption or use directly and exclusively for purposes other than making taxable supplies for consideration, the financial institution is deemed to have acquired, imported or brought into the participating province the exclusive input for consumption or use exclusively otherwise than in the course of commercial activities of the financial institution.

(a)the extent to which the consumption or use of the residual input is for the purpose of making taxable supplies for consideration is deemed to be equal to the prescribed percentage for the prescribed class of the financial institution;

(b)the extent to which the consumption or use of the residual input is for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class of the financial institution;

(c)the extent to which the residual input is acquired, imported or brought into a participating province by the qualifying institution for the purpose of making taxable supplies for consideration is deemed to be equal to the prescribed percentage for the prescribed class of the financial institution;

(d)the extent to which the residual input is acquired, imported or brought into a participating province by the qualifying institution for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class of the financial institution; and

(e)for the purpose of determining an input tax credit in respect of the residual input, the description of B in the formula in subsection 169(1) is deemed to be equal to the prescribed percentage for the prescribed class of the financial institution.

(a)the extent to which the consumption or use of the residual input is for the purpose of making taxable supplies for consideration is deemed to be equal to the prescribed percentage for the prescribed class;

(b)the extent to which the consumption or use of the residual input is for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class;

(c)the extent to which the residual input is acquired, imported or brought into a participating province by the person for the purpose of making taxable supplies for consideration is deemed to be equal to the prescribed percentage for the prescribed class;

(d)the extent to which the residual input is acquired, imported or brought into a participating province by the person for purposes other than making taxable supplies for consideration is deemed to be equal to the difference between 100% and the prescribed percentage for the prescribed class; and

(e)for the purpose of determining an input tax credit in respect of the residual input, the description of B in the formula in subsection 169(1) is deemed to be equal to the prescribed percentage for the prescribed class.

(a)fair and reasonable;

(b)used consistently by the financial institution throughout the fiscal year; and

(c)subject to subsection (17), determined by the financial institution no later than the day on or before which the financial institution is required to file a return under Division V with the Minister for the first reporting period in the fiscal year.

(a)be made in prescribed form containing prescribed information, including the particular method to be used in respect of each direct input, excluded input, exclusive input and non-attributable input of the person; and

(b)be filed by the person with the Minister in prescribed manner on or before

(a)consider the application and authorize or deny the use of the particular methods; and

(b)notify the person in writing of the decision on or before

(a)the particular methods shall be used consistently, and as indicated in the application, by the person throughout the fiscal year to determine the operative extent and the procurative extent of each business input of the person; and

(b)subsections (6) to (15) and (27) do not apply, for the fiscal year, in respect of any business input of the person.

(a)the day that is 60 days after the day the person last provided any requested information to the Minister; and

(b)the day on or before which the notification of the decision is required to be given to the person under subsection (20).

(a)the Minister revokes the authorization and sends a notice of revocation to the person on or before the day that is 60 days before the day that is the first day of the fiscal year;

(b)the person files in prescribed manner with the Minister a notice of revocation in prescribed form containing prescribed information on or before the day that is 60 days before the first day of the fiscal year; or

(c)the person is not a qualifying institution for the fiscal year.

(a)the person is, or is reasonably expected to be, a financial institution of a prescribed class throughout the particular fiscal year; and

(b)it is the case that

(a)the Minister revokes the designation and sends a notice of revocation to the person; or

(b)the person files in prescribed manner with the Minister a notice of revocation of the designation in prescribed form containing prescribed information.

(a)the particular methods were specified in an application filed under subsection (18) by the qualifying institution for the fiscal year that

(b)the use of the particular methods was not authorized by the Minister under paragraph (20)(a);

(c)the qualifying institution has provided all requested information within the time set out in the written notice requesting the information;

(d)the Minister has not complied with the notification requirements set out in paragraph (20)(b) and subsection (22) in respect of the application; and

(e)if the Minister has provided modifications in writing to the particular methods on or before the particular day described in subsection (22), the particular methods with those modifications (in this section referred to as the “modified methods”) are not fair and reasonable for the purpose of determining the operative extent and the procurative extent of the business inputs of the qualifying institution for the fiscal year.

(a)fair and reasonable for the purpose of determining the operative extent and the procurative extent of the business inputs of the qualifying institution for the fiscal year; and

(b)used consistently, and as indicated in the application referred to in paragraph (27)(a), by the qualifying institution throughout the fiscal year.

(a)made in prescribed form containing prescribed information; and

(b)filed by the person with the Minister in prescribed manner on or before the day that is

(a)a notice of revocation of the election in prescribed form containing prescribed information is filed in prescribed manner with the Minister on or before the day on or before which the return under Division V is required to be filed for the first reporting period of the fiscal year;

(b)in the case of an election under subsection (7) to use methods for the fiscal year to determine, for the purposes of this Part, the operative extent and the procurative extent of all residual inputs of the person,

(c)in the case of an election made under subsection (9),

(d)in the case of an election made under subsection (27),

(a)in the case of the determination, under subsection (7), of the operative extent or the procurative extent of the business input, the methods used by the financial institution to determine the operative extent and the procurative extent of all residual inputs of the financial institution for the fiscal year were

(b)in the case of the determination, under subsection (10) or (14), of the operative extent or the procurative extent of the business input, the financial institution used a specified method consistently throughout the fiscal year to determine that extent;

(c)in the case of the determination, under subsection (11) or (15), of the operative extent or the procurative extent of the business input, no specified method applied to the business input and the other attribution method used by the financial institution to determine that extent was fair and reasonable and used consistently by the financial institution throughout the fiscal year;

(d)in the case of the determination, under subsection (12), of the operative extent or the procurative extent of the business input, the financial institution used a direct attribution method consistently throughout the fiscal year to determine that extent;

(e)in the case of the determination, under subsection (13), of the operative extent or the procurative extent of the business input, no direct attribution method applied to the business input and the other attribution method used by the financial institution to determine that extent was fair and reasonable and used consistently by the financial institution throughout the fiscal year;

(f)in the case of the determination, under subsection (21), of the operative extent or the procurative extent of the business input, the particular methods referred to in that subsection were used consistently, and as indicated in the application referred to in that subsection, throughout the fiscal year; and

(g)in the case of the determination, under subsection (27), of the operative extent or the procurative extent of the business input,

(a)the Minister shall establish on a balance of probabilities that the method is fair and reasonable; and

(b)if the final determination of the courts is that the method is not fair and reasonable, the Minister shall not direct the financial institution under subsection (32) to use another method for the fiscal year in respect of the business input.

(a)where a person makes a supply (other than an exempt supply) of personal property that

(b)where a person makes a supply (other than a supply made by way of lease, licence or similar arrangement in the course of a business of the person) of personal property that

(a)where a person makes a particular supply by way of sale of personal property or a service that was acquired, imported, brought into a participating province, manufactured or produced by the person exclusively for the purpose of making a supply of that property or service by way of sale in the course of a business of the person or in the course of an adventure or concern of the person in the nature of trade, except where

(b)where a person makes a supply by way of sale of personal property or a service that was acquired, imported, manufactured or produced by the person exclusively for the purpose of making an exempt supply of the property or service by way of sale, the person shall be deemed to have made the supply otherwise than in the course of commercial activities.

(a)to the extent that a person does anything (other than make a supply) in connection with the acquisition, establishment, disposition or termination of a commercial activity of the person, the person shall be deemed to have done that thing in the course of commercial activities of the person; and

(b)to the extent that a person does anything (other than make a supply) in connection with the acquisition, establishment, disposition or termination of an activity of the person that is not a commercial activity, the person shall be deemed to have done that thing otherwise than in the course of commercial activities.

(a)in the case of a supply by way of sale of tangible personal property, the property is, or is to be, delivered or made available in Canada to the recipient of the supply;

(b)in the case of a supply of tangible personal property otherwise than by way of sale, possession or use of the property is given or made available in Canada to the recipient of the supply;

(c)in the case of a supply of intangible personal property,

(d)in the case of a supply of real property or of a service in relation to real property, the real property is situated in Canada;

(e)[Repealed, 1997, c. 10, s. 6]

(f)the supply is a supply of a prescribed service; or

(g)in the case of a supply of any other service, the service is, or is to be, performed in whole or in part in Canada.

(a)in the case of a supply by way of sale of tangible personal property, the property is, or is to be, delivered or made available outside Canada to the recipient of the supply;

(b)in the case of a supply of tangible personal property otherwise than by way of sale, possession or use of the property is given or made available outside Canada to the recipient of the supply;

(c)in the case of a supply of intangible personal property,

(d)in the case of a supply of real property or a service in relation to real property, the real property is situated outside Canada;

(e)[Repealed, 1997, c. 10, s. 6]

(f)the supply is a supply of a prescribed service; or

(g)in the case of a supply of any other service, the service is, or is to be, performed wholly outside Canada.

(a)a floating home, and

(b)a mobile home that is not affixed to land

(a)where the consideration payable for the service is charged or applied to an account that the recipient has with a person who carries on the business of supplying telecommunication services and the account relates to a telecommunications facility that is used or is available for use by the recipient to obtain telecommunication services, that telecommunications facility is ordinarily located in Canada; and

(b)in any other case, the telecommunications facility used to initiate the service is located in Canada.

(a)in the case of a telecommunication service of making telecommunications facilities available, the facilities or any part thereof are located in Canada; and

(b)in any other case,

(a)the supply is made in the course of a business carried on in Canada;

(b)at the time the supply is made, the person is registered under Subdivision D of Division V;

(b.1)the supply is a qualifying tangible personal property supply (as defined in subsection 211.1(1)) and the person is required under section 211.22 to be registered under Subdivision D of Division V at the time the supply is made; or

(c)the supply is the supply of an admission in respect of a place of amusement, a seminar, an activity or an event where the non-resident person did not acquire the admission from another person.

(a)outside Canada in the course of, and solely for the purpose of, being delivered by that means from a place in Canada to another place in Canada,

(b)in Canada in the course of, and solely for the purpose of, being delivered by that means from a place outside Canada to another place outside Canada,

(c)from a place in Canada to a place outside Canada where it is stored or taken up as surplus for a period until further transported by that means to a place in Canada in the same measure and state except to the extent of any consumption or alteration necessary or incidental to its transportation, or

(d)from a place outside Canada to a place in Canada where it is stored or taken up as surplus for a period until further transported by that means to a place outside Canada in the same measure and state except to the extent of any consumption or alteration necessary or incidental to its transportation,

(a)a supply of a service of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner;

(b)a supply to a consumer of a right to hunt or fish;

(c)a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to

(d)a supply of a licence, permit, quota or similar right in respect of the importation of alcoholic beverages; and

(e)a supply of a right to enter, to have access to or to use property of the government, municipality or other body.

(a)the total of all amounts each of which is the value of the consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) that became due in the four calendar quarters immediately preceding the particular calendar quarter, or that was paid in those four calendar quarters without having become due, to the person or an associate of the person at the beginning of the particular calendar quarter for taxable supplies (other than supplies of financial services and supplies by way of sale of capital property of the person or associate) made inside or outside Canada by the person or associate

(b)$30,000 or, where the person is a public service body, $50,000, and

(c)where, in the four calendar quarters immediately preceding the particular calendar quarter, the person or an associate of the person at the beginning of the particular calendar quarter made a taxable supply of a right to participate in a game of chance or is deemed, under section 187, to have made a supply in respect of a bet and the supply is a taxable supply, the total of all amounts each of which is

(a)the total of all amounts each of which is the value of the consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) that became due in the calendar quarter, or that was paid in that calendar quarter without having become due, to a person or an associate of the person at the beginning of the calendar quarter for taxable supplies (other than supplies of financial services and supplies by way of sale of capital property of the person or associate) made inside or outside Canada by the person or associate

(b)$30,000 or, where the person is a public service body, $50,000, and

(c)where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable supply of a right to participate in a game of chance or is deemed, under section 187, to have made a supply in respect of a bet and the supply is a taxable supply, the total of all amounts each of which is

(a)a person registered under Subdivision E of Division II; or

(b)a non-resident person that makes a supply in Canada of admissions in respect of a place of amusement, a seminar, an activity or an event and whose only business carried on in Canada is the making of such supplies.

(a)the total of all amounts each of which is

(b)the total of all amounts each of which is or would be, if the person were a taxpayer under the Income Tax Act, a capital loss for the fiscal year for the purposes of that Act from the disposition of property of the person.

(a)the particular fiscal year is the first fiscal year of the person;

(b)the particular fiscal year is the second fiscal year of the person and the gross revenue of the person for the first fiscal year of the person was $250,000 or less; or

(c)the particular fiscal year is not the first or second fiscal year of the person and the gross revenue of the person for either of the two fiscal years of the person immediately preceding the particular fiscal year was $250,000 or less.

(a)the person is

(b)the total (in this section referred to as the “financial revenue”) of all amounts each of which is an amount that is interest, a dividend (other than a dividend in kind or a patronage dividend) or a separate fee or charge for a financial service and that is included in computing, for the purposes of the Income Tax Act, the person’s income, or, if the person is an individual, the person’s income from a business, for the taxation year of the person preceding the particular year exceeds the greater of

(c)the total of all amounts each of which is an amount 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, for that preceding taxation year and that is interest, or a separate fee or charge, with respect to

(a)at any time two or more corporations (in this subsection referred to as the “predecessors”) are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”), and

(b)the principal business of the new corporation immediately after that time is the same as or similar to the business of one or more of the predecessors that immediately before that time was a financial institution,

(a)a particular person, at any time in a taxation year of the particular person, acquires a business as a going concern from another person who was immediately before that time a financial institution, and

(b)immediately after that time the principal business of the particular person is the business so acquired,

(a)if the person is a partnership, a corporation that is controlled by

(b)in any other case, a corporation related to the person.

(a)the other person is

(b)the other person is obligated, or may by the demand of the depositor become obligated, to repay the money on or before the particular day that is 364 days after the day on which the deposit of money is made.

(a)if the other person is obligated to repay the money to the depositor on a fixed day and also is or may become obligated to repay the money on an earlier day by virtue of a right of withdrawal, reinvestment or other right afforded to the depositor by the terms under which the money was solicited or received or is held, then only the obligation to repay on the fixed day is to be considered, whether or not the right is exercised; and

(b)if the other person is obligated to repay the money to the depositor on a fixed day and also is or may become obligated to repay the money on a later day by virtue of a right afforded to any person to extend the term of the deposit at a rate or rates of interest determined at the time the money was solicited or received, then only the obligation to repay on the later day is to be considered, whether or not the right is exercised.

(a)at the beginning of the particular year,

(b)on the last day of the taxation year of the person preceding the particular year, a qualifying non-profit organization (within the meaning of subsection 259(2)).

(a)a trust governed by

(b)an investment corporation, as that term is defined for the purposes of that Act;

(c)a mortgage investment corporation, as that term is defined for the purposes of that Act;

(d)a mutual fund corporation, as that term is defined for the purposes of that Act;

(e)a non-resident owned investment corporation, as that term is defined for the purposes of that Act;

(f)a corporation exempt from tax under that Act by reason of paragraph 149(1)(o.1) or (o.2) of that Act;

(f.1)an investment limited partnership; and

(g)a prescribed person or a person of a prescribed class.

(a)property held or services rendered by a member of a closely related group as a participant in a joint venture with another person while an election under section 273 made jointly by the member and the other person is in effect;

(b)an imported taxable supply, as defined in section 217; or

(c)a supply of services in relation to the clearing or settlement of cheques and other payment items under the national payments system of the Canadian Payments Association if the recipient (in this paragraph referred to as the “related purchaser”) is acquiring all or part of those services for the purpose of making a supply of exempt services to

exempt services means services prescribed by section 3 of the Financial Services (GST/HST) Regulations. (services exonérés)

unrelated party, in respect of a supply of services, means a person that is not a member of a closely related group of which the supplier is a member and that is acquiring the services for the purpose of making a supply of services in relation to the clearing or settlement of cheques and other payment items under the national payments system of the Canadian Payments Association. (tiers non lié)

(a)be made in prescribed form containing prescribed information;

(b)specify the day the election is to become effective; and

(c)be filed by the member with the Minister in prescribed manner on or before the day on or before which a return under Division V for the reporting period of the member in which the election is to become effective is required to be filed.

(a)the day either member ceases to be a member of the closely related group,

(b)the first day the closely related group does not include a listed financial institution (other than a person that is a financial institution only by reason of section 151), and

(c)the day specified in the revocation of the election, which day is at least 365 days after the day specified in the election.

(a)be made jointly in prescribed form containing prescribed information by the member and the corporation;

(b)specify the day on which the revocation is to become effective; and

(c)be filed with the Minister in prescribed manner on or before

(a)every credit union shall be deemed to be at all times a member of a closely related group of which every other credit union is a member;

(b)every credit union shall be deemed to have made an election under subsection (1) with every other credit union that is in effect at all times; and

(c)every supply of tangible personal property by a credit union, other than a capital property of the credit union, to another credit union shall be deemed to be a supply of a financial service.

(d)[Repealed, 1993, c. 27, s. 25]

(a)to be at all times a member of a closely related group of which every other member of the mutual insurance group is a member; and

(b)to have made, with every other member of the group, an election under subsection (1) that is in effect at all times.

(a)the earlier of the day the supplier first issues an invoice in respect of the supply for that consideration or part and the date of that invoice,

(b)the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part, and

(c)the day the recipient is required to pay that consideration or part to the supplier pursuant to an agreement in writing.

(a)where the consideration or that part is expressed in money, the amount of the money; and

(b)where the consideration or that part is other than money, the fair market value of the consideration or that part at the time the supply was made.