Section 21.1 — Excise Tax Act: Definitions

In this Part, amount charged , in respect of a taxable service, means any amount paid or payable by a person for the taxable service, before any amount paid or payable in respect of any tax under this Part or imposed under an Act of the legislature of a province respecting retail sales tax is added thereto; ( montant exigé ) broadcasting means any radiocommunication in which the transmissions are intended for direct reception by the general public; ( radiodiffusion ) licensee means any person to whom a licence has been issued under section 21.18 and includes any person who is required by section 21.17 to apply for a licence; ( titulaire de licence ou titulaire ) programming service means any presentation of sound or visual matter of a nature or kind broadcast by radio or television stations that is designed to inform, enlighten or entertain; ( service de programmation ) small undertaking means a person who provides a taxable service exclusively in a place to which admission is granted to persons for the purpose of the presentation to those persons of a programming service by means of telecommunication on payment of a charge or fee through the sale of a ticket or any similar means of admission, or a person who, in any month, provides a taxable service to not more than two hundred persons, but does not include a person who, in any month in the year preceding that month, has provided a taxable service to more than two hundred persons; ( entreprise restreinte ) taxable service means the provision, by means of telecommunication, to the general public or any portion thereof, of any programming service, the commencement or cessation of the provision of a programming service referred to in paragraph (a), the provision of any instrument, device, equipment or apparatus or any part thereof, other than a television receiver, that is used in conjunction with the reception of a programming service referred to in paragraph (a), and provided by the person providing the programming service or by any person authorized or designated by him for the purpose or acting on his behalf or by any person related to him, if the person providing the programming service requires that the instrument, device, equipment, apparatus or part be acquired exclusively from him or any other person referred to in subparagraph (ii), and the installation, disconnection, replacement, repair or maintenance of any instrument, device, equipment or apparatus or any part thereof, other than a television receiver, referred to in paragraph (c), by the person providing the programming service in conjunction with which it is being used or by any other person referred to in subparagraph (c)(ii), but does not include any surveillance or monitoring service, telebanking or teleshopping service or opinion-polling service, any background music service of a nature or kind that is provided in a shopping centre, an office building, a factory or a common area of a condominium or of an apartment building as an accompaniment to shopping, dining, working or other similar activities carried on in such place, or any other service prescribed by regulations made pursuant to section 21.2, that a person providing a programming service referred to in paragraph (a) provides for an additional fee or charge on the request of the person to whom the programming service is provided or that is provided by a person who does not provide a programming service referred to in paragraph (a); ( service taxable ) telecommunication [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 7] [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 7] For the purposes of this Part, subsections 250(3) and (4) of the Income Tax Act apply in respect of the interpretation of the expression “small undertaking resident in Canada”. For the purposes of this Part, where a small undertaking within the meaning of paragraph (a) of the definition small undertaking in subsection (1) acquires a taxable service from a person, other than a licensee or a small undertaking resident in Canada, and provides the taxable service to other persons for amounts charged, the aggregate of the amounts charged is deemed to be equal to the amount charged by the person from whom the small undertaking acquired the service;

and to have been paid at the end of the month in which the service was acquired from the person referred to in paragraph (a). For the purposes of paragraph (b) of the definition small undertaking in subsection (1), the number of persons to whom a person provides a taxable service in a month shall be computed as the aggregate of the number of persons, in this subsection referred to as “customers”, to whom he, or a person related to him, provides the service in that month for an amount charged; and persons to whom customers provide the service in that month, whether or not for an amount charged.