Excise Tax Act

Marginal note:Definitions

• 259.1 (1) The definitions in this subsection apply in this section.

  claim period

  période de demande

  claim period has the meaning assigned by subsection 259(1). (période de demande)

  printed book

  livre imprimé

  printed book does not include anything that is or the main component of which is

  • (a) a newspaper;

  • (b) a magazine or periodical acquired otherwise than by way of subscription;

  • (c) a magazine or periodical in which the printed space devoted to advertising is more than 5% of the total printed space;

  • (d) a brochure or pamphlet;

  • (e) a sales catalogue, a price list or advertising material;

  • (f) a warranty booklet or an owner’s manual;

  • (g) a book designed primarily for writing on;

  • (h) a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps or stickers;

  • (i) a cut-out book or a press-out book;

  • (j) a program relating to an event or performance;

  • (k) an agenda, calendar, syllabus or timetable;

  • (l) a directory, an assemblage of charts or an assemblage of street or road maps, but not including

    • (i) a guidebook, or

    • (ii) an atlas that consists in whole or in part of maps other than street or road maps;

  • (m) a rate book;

  • (n) an assemblage of blueprints, patterns or stencils;

  • (o) prescribed property; or

  • (p) an assemblage or collection of, or any item similar to, items included in any of paragraphs (a) to (o). (livre imprimé)

  qualifying non-profit organization

  organisme à but non lucratif admissible

  qualifying non-profit organization has the meaning assigned by subsection 259(2). (organisme à but non lucratif admissible)

  specified person

  personne déterminée

  specified person means

  • (a) a municipality;

  • (b) a school authority;

  • (c) a university;

  • (d) an organization that operates a post-secondary college or post-secondary technical institute

    • (i) that receives from a government or municipality funds that are paid for the purpose of assisting the organization in the ongoing provision of educational services to the general public, and

    • (ii) the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education;

  • (e) a charity, public institution or qualifying non-profit organization that operates a public lending library; or

  • (f) a prescribed charity, or a prescribed qualifying non-profit organization, the primary purpose of which is the promotion of literacy. (personne déterminée)

• Marginal note:Rebate for printed books, etc.

  (2) Where a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person acquires or imports, otherwise than for the purpose of supply by way of sale, property that is

  • (a) a printed book or an update of such a book,

  • (b) an audio recording all or substantially all of which is a spoken reading of a printed book, or

  • (c) a bound or unbound printed version of scripture of any religion,

  the Minister shall, subject to subsection (3), pay a rebate to the person equal to the amount of tax under subsection 165(1) or section 212 that became payable in the claim period by the person in respect of the acquisition or importation.

• Marginal note:Application for rebate

  (3) A rebate shall not be paid under subsection (2) to a specified person in respect of tax payable by the person unless the person files an application for the rebate within four years after the end of the claim period of the person in which the tax became payable.

• Marginal note:Limitation

  (4) Except where subsection (5) applies, a person shall not make more than one application for rebates under this section for any claim period of the person.

• Marginal note:Application by branches or divisions

  (5) Where a person that is entitled to a rebate under subsection (2) is engaged in one or more activities in separate branches or divisions and is required under subsection 259(10) to file separate applications for rebates under section 259 in respect of a branch or division, the person

  • (a) shall file separate applications under this section in respect of the branch or division; and

  • (b) shall not make more than one such application in respect of the branch or division for any claim period of the person.

• Marginal note:No adjustment of provincial component of tax

  (6) No amount of tax under subsection 165(2) in respect of a supply of property referred to in subsection 259.1(2) shall be included in the amount that may be deducted or that is required to be added, as the case may be, under section 231 or 232 in determining the net tax of the person for any reporting period of the person.