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Excise Tax Act - R.S.C., 1985, c. E-15 (SCHEDULE V : Exempt Supplies)

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9 (1) In this section, settlor , in relation to a testamentary trust that arose as a consequence of the death of an individual, means that individual.
- (2) A supply of real property made by way of sale by an individual or a personal trust, other than
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  - (b) a supply of real property made
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    - (ii) where the individual or trust has filed an election with the Minister in prescribed form and manner and containing prescribed information, in the course of an adventure or concern in the nature of trade of the individual or trust;

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1 In this Part,

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regulatory body means a body that is constituted or empowered by an Act of Parliament or of the legislature of a province to regulate the practice of a profession or trade by setting standards of knowledge and proficiency for practitioners of the profession or trade;

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6 A supply of
- (a) a service of instructing individuals in courses leading to, or for the purpose of maintaining or upgrading, a professional or trade accreditation or designation recognized by a regulatory body, or
where the supply is made by a professional or trade association, government, vocational school, university or public college or by the regulatory body, except where the supplier has made an election under this section in prescribed form containing prescribed information.
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8 A supply, other than a zero-rated supply, made by a government, a school authority, a vocational school, a public college or a university of a service of instructing individuals in, or administering examinations in respect of, courses leading to certificates, diplomas, licences or similar documents, or classes or ratings in respect of licences, that attest to the competence of individuals to practise or perform a trade or vocation, except where the supplier has made an election under this section in prescribed form containing prescribed information.

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26 A supply made by a particular non-profit organization established primarily for the benefit of organized labour where the supply is made to
- (a) a trade union, association or body referred to in paragraphs 189(a) to (c) of the Act that is a member of or affiliated with the organization, or
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Excise Tax Act - R.S.C., 1985, c. E-15 (Section 123)

Marginal note:Definitions

123 (1) In section 121, this Part and Schedules V to X,
builder
builder of a residential complex or of an addition to a multiple unit residential complex means a person who
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- (d) acquires an interest in the complex
  
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  - (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
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- (f) an individual described in paragraph (a), (b) or (d) who
  
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  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
business

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)

commercial activity
commercial activity of a person means
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- (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
convention
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
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- (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)

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Excise Tax Act - R.S.C., 1985, c. E-15 (SCHEDULE III)

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2 Articles imported for the personal or official use of the Heads of Diplomatic Missions, High Commissioners representing other of Her Majesty’s Governments, Counsellors, Secretaries and Attachés at Embassies, Legations and Offices of High Commissioners in Canada, Trade Commissioners and Assistant Trade Commissioners representing other of Her Majesty’s Governments, Consuls General, Consuls and Vice-Consuls of Foreign Nations, who are natives or citizens of the countries they represent and are not engaged in any other business or profession.

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3. (1) The following printed matter, articles and materials:
- (a) college and school annuals; unbound literary papers regularly issued at stated intervals not less frequently than four times yearly; sheet music; manuscripts; national manufacturing, industrial or trade directories; printed books that contain no advertising and are solely for educational, technical, cultural or literary purposes; articles and materials for use exclusively in the manufacture or production of the foregoing; and
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14 Imported printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the imported printed matter is
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- (b) produced or purchased outside Canada
  - (i) by a board of trade, chamber of commerce, municipal or automobile association or other similar organization, or

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Excise Tax Act - R.S.C., 1985, c. E-15 (Section 295)

Marginal note:Definitions

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(5) An official may
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- (j) subject to subsection (5.01), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number, if the information is provided solely for the purpose of the administration or enforcement of
  
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Marginal note:Public disclosure

(5.02) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number.
Marginal note:Public disclosure by representative of government entity

(5.03) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if

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Excise Tax Act - R.S.C., 1985, c. E-15 (Section 217)

217 The following definitions apply in this Division.

imported taxable supply

imported taxable supply means

(a) a taxable supply (other than a zero-rated or prescribed supply) of a service made outside Canada to a person who is resident in Canada, other than a supply of a service that is
- (i) acquired for consumption, use or supply exclusively in the course of commercial activities of the person or activities that are engaged in exclusively outside Canada by the person and that are not part of a business or an adventure or concern in the nature of trade engaged in by the person in Canada,
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(c) a taxable supply (other than a zero-rated or prescribed supply) of intangible personal property made outside Canada to a person who is resident in Canada, other than a supply of property that
- (i) is acquired for consumption, use or supply exclusively in the course of commercial activities of the person or activities that are engaged in exclusively outside Canada by the person and that are not part of a business or an adventure or concern in the nature of trade engaged in by the person in Canada,
(c.1) a taxable supply made in Canada of intangible personal property that is a zero-rated supply only because it is included in section 10 or 10.1 of Part V of Schedule VI, other than
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- (ii) a supply of intangible personal property that is acquired for consumption, use or supply exclusively in the course of commercial activities of the recipient of the supply or activities that are engaged in exclusively outside Canada by the recipient of the supply and that are not part of a business or adventure or concern in the nature of trade engaged in by that recipient in Canada,

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