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

Marginal note:Definitions

• 211.1 (1) The following definitions apply in this Subdivision.

  accommodation platform

  accommodation platform means a digital platform through which a person facilitates the making of supplies of short-term accommodation situated in Canada by another person that is not registered under Subdivision D of Division V. (plateforme de logements)

  accommodation platform operator

  accommodation platform operator, in respect of a supply of short-term accommodation made through an accommodation platform, means a person (other than the supplier or an excluded operator in respect of the supply) that

  • (a) controls or sets the essential elements of the transaction between the supplier and the recipient;

  • (b) if paragraph (a) does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier; or

  • (c) is a prescribed person. (exploitant de plateforme de logements)

  Canadian accommodation related supply

  Canadian accommodation related supply means a taxable supply of a service

  • (a) that is made to a person in connection with a supply of short-term accommodation situated in Canada made to the person; and

  • (b) the consideration for which represents a booking fee, administration fee or other similar charge. (fourniture liée à un logement au Canada)

  digital platform

  digital platform includes a website, an electronic portal, gateway, store or distribution platform or any other similar electronic interface but does not include

  • (a) an electronic interface that solely processes payments; or

  • (b) a prescribed platform or interface. (plateforme numérique)

  distribution platform operator

  distribution platform operator, in respect of a supply of property or a service made through a specified distribution platform, means a person (other than the supplier or an excluded operator in respect of the supply) that

  • (a) controls or sets the essential elements of the transaction between the supplier and the recipient;

  • (b) if paragraph (a) does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier; or

  • (c) is a prescribed person. (exploitant de plateforme de distribution)

  electronic filing

  electronic filing means using electronic media in a manner specified by the Minister. (transmission électronique)

  excluded operator

  excluded operator means a person that, in respect of a supply of property or a service,

  • (a) meets all of the following conditions:

    • (i) the person does not set, directly or indirectly, any of the terms and conditions under which the supply is made,

    • (ii) the person is not involved, directly or indirectly, in authorizing the charge to the recipient of the supply in respect of the payment of the consideration for the supply, and

    • (iii) the person is not involved, directly or indirectly, in the ordering or delivery of the property or in the ordering or rendering of the service;

  • (b) solely provides for the listing or advertising of the property or service or for the redirecting or transferring to a digital platform on which the property or service is offered;

  • (c) is solely a payment processor; or

  • (d) is a prescribed person. (exploitant exclu)

  false statement

  false statement includes a statement that is misleading because of an omission from the statement. (faux énoncé)

  qualifying tangible personal property supply

  qualifying tangible personal property supply means a supply made by way of sale of tangible personal property that is, under the agreement for the supply, to be delivered or made available to the recipient in Canada, other than

  • (a) an exempt or zero-rated supply;

  • (b) a supply of tangible personal property sent by mail or courier to the recipient at an address in Canada from an address outside Canada by the supplier or by another person acting on behalf of the supplier, if the supplier maintains evidence satisfactory to the Minister that the property was so sent;

  • (c) a supply that is deemed under subsection 180.1(2) to have been made outside Canada; and

  • (d) a prescribed supply. (fourniture admissible d’un bien meuble corporel)

  specified Canadian recipient

  specified Canadian recipient means a recipient of a supply in respect of which the following conditions are met:

  • (a) the recipient has not provided to the supplier, or to a distribution platform operator in respect of the supply, evidence satisfactory to the Minister that the recipient is registered under Subdivision D of Division V; and

  • (b) the usual place of residence of the recipient is situated in Canada. (acquéreur canadien déterminé)

  specified distribution platform

  specified distribution platform means a digital platform through which a person facilitates the making of specified supplies by another person that is a specified non-resident supplier or facilitates the making of qualifying tangible personal property supplies by another person that is not registered under Subdivision D of Division V. (plateforme de distribution déterminée)

  specified non-resident supplier

  specified non-resident supplier means a non-resident person that does not make supplies in the course of a business carried on in Canada and that is not registered under Subdivision D of Division V. (fournisseur non-résident déterminé)

  specified supply

  specified supply means a taxable supply of intangible personal property or a service other than

  • (a) a supply of intangible personal property that

    • (i) may not be used in Canada,

    • (ii) relates to real property situated outside Canada, or

    • (iii) relates to tangible personal property ordinarily situated outside Canada;

  • (b) a supply of a service that

    • (i) may only be consumed or used outside Canada,

    • (ii) is in relation to real property situated outside Canada, or

    • (iii) is rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a country other than Canada or that is in the nature of an appeal from a decision of a court or other tribunal established under the laws of a country other than Canada;

  • (c) a supply of a service that is deemed under subsection 180.1(2) to have been made outside Canada;

  • (d) a supply of a service

    • (i) that is made to a person in connection with a supply of short-term accommodation made to the person, and

    • (ii) the consideration for which represents a booking fee, administration fee or other similar charge; and

  • (e) a prescribed supply. (fourniture déterminée)

• Marginal note:Registration

  (2) For greater certainty, in this Part (other than this Subdivision) and in Schedules V to X, a reference to registration does not include registration under this Subdivision.