Section 146 — Excise Tax Act: Supplies by governments and municipalities

For the purposes of this Part, the following supplies, when made for consideration by a government or municipality or a board, commission or other body established by a government or municipality, shall, for greater certainty, be deemed to be made in the course of a commercial activity, except where the supply is an exempt supply: a supply of a service of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner; a supply to a consumer of a right to hunt or fish; a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to a consumer, or a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals or peat to consumers; a supply of a licence, permit, quota or similar right in respect of the importation of alcoholic beverages; and a supply of a right to enter, to have access to or to use property of the government, municipality or other body.