- assessment
-
assessment means an assessment under this Part and includes a reassessment under this Part; (cotisation)
- basic tax content
-
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
-
[...]
-
(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,
-
[...]
-
(v) all amounts determined by the formula
- B
- is the total of
-
[...]
-
(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
-
(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
-
[...]
-
(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,
-
[...]
-
(vi) all amounts determined by the formula
- 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
- builder
-
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
-
(b) acquires an interest in the complex at a time when
-
[...]
-
(d) acquires an interest in the complex
[...]
-
(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,
[...]
- capital property
-
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
-
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
-
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)
- commercial service
-
commercial service , in respect of tangible personal property, means any service in respect of the property other than
-
[...]
-
(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)
- 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
- cooperative corporation
-
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)
- courier
-
courier has the meaning assigned by subsection 2(1) of the Customs Act; (messager)
- designated municipal property
-
designated municipal property means property
-
[...]
-
(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
- direct cost
-
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
-
[...]
-
(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
[...]
-
(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)
- emission allowance
-
emission allowance means
- financial service
-
financial service means
-
[...]
-
(j) the service of investigating and recommending the compensation in satisfaction of a claim where
-
[...]
-
(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
[...]
-
[...]
-
(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
[...]
-
[...]
-
(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
-
[...]
-
(ii) making decisions on behalf of the person in relation to a grant, or an application for a grant, of credit,
-
(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
-
[...]
-
(ii) a market research, product design, document preparation, document processing, customer assistance, promotional or advertising service or a similar service,
-
[...]
-
(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
-
[...]
-
(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
- harmonization date
-
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
- hospital authority
-
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)
- insurance policy
-
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
-
[...]
-
(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
[...]
-
(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,
- investment limited partnership
-
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
- listed financial institution
-
listed financial institution means a person referred to in paragraph 149(1)(a); (institution financière désignée)
- master pension entity
-
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)
- municipality
-
municipality means
- new harmonized value-added tax system
-
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-profit organization
-
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)
- office
-
office has the meaning assigned by subsection 248(1) of the Income Tax Act, but does not include
- offshore activity
-
offshore activity means
- participating employer
-
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
-
[...]
-
(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)
- passenger vehicle
-
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)
- pension plan
-
pension plan means a registered pension plan or a pooled registered pension plan
- permanent establishment
-
permanent establishment , in respect of a particular person, means
- personal trust
-
personal trust means
-
[...]
-
(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
-
place of amusement means any premises or place, whether or not enclosed, at or in any part of which is staged or held any
[...]
- PRPP administrator
-
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 institution
-
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)
- recipient
-
recipient of a supply of property or a service means
[...]
- related convention supplies
-
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
- residential complex
-
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,
[...]
-
(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,
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 trailer park
-
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
[...]
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
-
[...]
-
(ii) twelve months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and
- residential unit
-
residential unit means
[...]
or that part thereof that
[...]
- sales tax harmonization agreement
-
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)
- secured creditor
-
secured creditor means
- segregated fund
-
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
-
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
-
self-contained domestic establishment has the meaning assigned by subsection 248(1) of the Income Tax Act; (établissement domestique autonome)
- short-term accommodation
-
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
- specified Crown agent
-
specified Crown agent means
- substantial renovation
-
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)
- tax
-
tax means tax payable under this Part; (taxe)
- taxation year
-
taxation year of a person means
-
(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)
- taxi business
-
taxi business means
-
[...]
-
(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
-
(i) the part of the business that does not involve the making of taxable supplies by the person,
-
(ii) the part of the business that is the operation of a sightseeing service or the school transportation of elementary or secondary students, or
- telecommunications facility
-
telecommunications facility means any facility, apparatus or other thing (including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof) that is used or is capable of being used for telecommunications; (installation de télécommunication)
- testamentary trust
-
testamentary trust has the meaning assigned by subsection 248(1) of the Income Tax Act; (fiducie testamentaire)
- trailer park
-
trailer park of a person means a piece of land that is owned by or leased to the person and that is exclusively composed of
- virtual payment instrument
-
virtual payment instrument means property that is a digital representation of value, that functions as a medium of exchange and that only exists at a digital address of a publicly distributed ledger, other than property that
-
[...]
-
(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
