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Excise Tax Act - R.S.C., 1985, c. E-15 (Section 2)

Marginal note:Definitions

2 (1) The following definitions apply in this section, Parts I to VIII (other than section 121) and Schedules I to IV:
listed international agreement
listed international agreement means
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- (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)
record

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)
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(2.2) For the purposes of this Act, persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that
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- (b) references in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as references to “rights” or “partners”, respectively.

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

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2 A particular supply by way of sale of a residential complex or an interest in a residential complex made by a particular person who is not a builder of the complex or, if the complex is a multiple unit residential complex, an addition to the complex, unless
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- (b) the recipient is registered under Subdivision D of Division V of Part IX of the Act and
  - [...]
  - (iii) the particular supply is not made more than one year after the particular day that is the day on which the prior recipient acquired the interest, or that is the earlier of the day on which the prior recipient acquired ownership of the complex and the day on which the prior recipient acquired possession of the complex, under the agreement for the prior supply,
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  - (v) the particular supply is made pursuant to a right or obligation of the recipient to purchase the complex or interest that is provided for under the agreement for the prior supply, and
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5.1 A supply by way of sale of a building, or that part of a building, in which one or more residential units are located, or an interest in such a building or part, where
- (a) both immediately before and immediately after the earlier of the time ownership of the building, part or interest is transferred to the recipient of the supply (in this section referred to as the “purchaser”) and the time possession thereof is transferred to the purchaser under the agreement for the supply, the building or part forms part of a residential complex; and
- (b) immediately after the earlier of the time ownership of the building, part or interest is transferred to the purchaser and the time possession thereof is transferred to the purchaser under the agreement for the supply, the purchaser is a recipient described in subparagraph 7(a)(i) of an exempt supply, described by paragraph 7(a), of the land included in the complex.
5.2 A supply by way of sale of land that forms part of a residential complex or an interest in such land where
- (a) immediately before the earlier of the time ownership thereof is transferred to the recipient of the supply and the time possession thereof is transferred to the recipient of the supply under the agreement for the supply, the land is subject to a lease, licence or similar arrangement by which a supply that is an exempt supply described by paragraph 7(a) was made; and
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8.1 A supply of a parking space made, under a lease, licence or similar arrangement which provides for any such space to be made available throughout a period of at least one month,
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- (c) by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 13.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individuals.
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
  - (a) a supply of real property that is, immediately before the time ownership or possession of the property is transferred to the recipient of the supply under the agreement for the supply, capital property used primarily
    
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  - (f) a particular supply to a recipient who is registered under Subdivision D of Division V of Part IX of the Act and who has made an election under this paragraph jointly with the individual or trust in prescribed form containing prescribed information and filed with the Minister with the recipient’s return in which the recipient is required to report the tax in respect of the supply, if
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    - (ii) the particular day that is the earlier of the day on which, under the agreement for the prior supply, the prior recipient acquired ownership of the real property and the day the prior recipient acquired possession of the real property is not more than one year before the day the particular supply is made, and
    - (iii) the particular supply is made pursuant to a right or obligation of the recipient to purchase the real property that is provided for under the agreement for the prior supply.
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12 A supply of farmland by way of sale made to a particular individual, an individual related to the particular individual or a former spouse or common-law partner of the particular individual by a person that is a corporation, partnership or trust where
- (a) immediately before the time ownership of the property is transferred under the supply,
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  - (ii) the particular individual is a member of the partnership, a beneficiary of the trust or a shareholder of or related to the corporation, as the case may be, and
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13.1 A supply of property or a service made by a cooperative housing corporation to a person who, because the person is a shareholder of the corporation or a lessee or sub-lessee of a shareholder of the corporation, is entitled to occupy or use a residential unit in a residential complex managed or owned by the corporation, where the supply relates to the occupancy or use of a residential unit in the complex.

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1 A supply made by a charity of any property or service, but not including a supply of
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- (o) a parking space if
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  - (iii) any of the following conditions is met:
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    - (B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or
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3 A supply by way of sale of personal property or a service made by a charity in the course of a fund-raising activity of the charity, but not including
- (a) a supply of any property or service where
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  - (ii) the agreement for the supply entitles the recipient to receive from the charity property or services,
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7 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a charity if
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- (b) it is not the case that
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  - (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and

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1 In this Part,

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specified parking area in relation to a supply of a parking space means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users;

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3.1 A supply by way of sale of personal property or a service made by a public institution in the course of a fund-raising activity of the institution, but not including
- (a) a supply of any property or service where
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  - (ii) the agreement for the supply entitles the recipient to receive from the institution property or services,
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25.1 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a public sector body if
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- (b) it is not the case that
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  - (iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and

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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,
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
  
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  (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,
- (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
  
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  (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
financial service
financial service means
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- (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,
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- (l) the agreeing to provide, or the arranging for, a service that is
  
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- (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
listed international agreement
listed international agreement means
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- (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)
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)

participating province
participating province means
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- (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)
recipient
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,
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record

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)

sale

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

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)

specified Crown agent
specified Crown agent means
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- (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
tax rate
tax rate , for or in relation to a participating province, means
- (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,

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Excise Tax Act - R.S.C., 1985, c. E-15 (Section 256.2)

Marginal note:Definitions

256.2 (1) The definitions in this subsection apply in this section.
qualifying residential unit
qualifying residential unit of a person, at a particular time, means
- (a) a residential unit of which, at or immediately before the particular time, the person is the owner, a co-owner, a lessee or a sub-lessee or has possession as purchaser under an agreement of purchase and sale, or a residential unit that is situated in a residential complex of which the person is, at or immediately before the particular time, a lessee or a sub-lessee, where
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  - (iv) except where subclause (iii)(B)(II) applies, if, at the particular time, the person intends that, after the unit is used as described in subparagraph (iii), the person will occupy it for the person’s own use or the person will supply it by way of lease as a place of residence or lodging for an individual who is a relation, shareholder, member or partner of, or not dealing at arm’s length with, the person, the person can reasonably expect that the unit will be the primary place of residence of the person or of that individual; or
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(5) If
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- (c) at any time at which a residential unit included in the complex is a qualifying residential unit of the cooperative, the cooperative first gives occupancy of the unit after its construction or last substantial renovation under an agreement for a supply of that unit that is an exempt supply included in section 6 of Part I of Schedule V,
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