Visiting Forces (Part IX of the Excise Tax Act) Remission Order (SI/92-210)

2 In this Order,

fiscal year

fiscal year means the period beginning on April 1 in one calendar year and ending on March 31 in the next calendar year; (exercice)

real property

real property has the same meaning as in subsection 123(1) of the Excise Tax Act; (immeuble)

service

service has the same meaning as in subsection 123(1) of the Excise Tax Act; (service)

supply

supply has the same meaning as in subsection 123(1) of the Excise Tax Act; (fourniture)

tax

tax means the tax imposed under Division II of Part IX of the Excise Tax Act; (taxe)

visiting force

visiting force has the same meaning as in section 2 of the Visiting Forces Act, but does not include any member of a visiting force or any civilian personnel designated as a civilian component of a visiting force. (force étrangère présente au Canada)