Section 21.13 — Excise Tax Act: Relief from tax for licensee

No tax is payable under section 21.12 in respect of a taxable service provided to a licensee who, in the case of a service described in paragraph (a), (b), (c) or (d) of the definition taxable service in subsection 21.1(1), is acquiring the service for broadcasting without charge or for provision to another person for an amount charged or broadcasting without charge, or in the case of a service described in paragraph (b), (c) or (d) of that definition, is acquiring the service for use in conjunction with a service referred to in subparagraph (i) that is acquired by the licensee for a use described in that subparagraph; and who, at the time the amount charged for the service is paid or payable, whichever is the earlier, so certifies, and gives his licence number, to the person providing the service. No tax is payable under section 21.12 in respect of a taxable service provided to a person, other than a licensee, who, in the case of a service described in paragraph (a) of the definition taxable service in subsection 21.1(1), is acquiring the service for broadcasting without charge or for provision to another person for broadcasting without charge, or in the case of a service described in paragraph (b), (c) or (d) of that definition, is acquiring the service for use in conjunction with a service referred to in subparagraph (i) that is acquired by the licensee for a use described in that subparagraph; and who, at the time the amount charged for the service is paid or payable, whichever is the earlier, so certifies to the person providing the service. No tax is payable under section 21.12 in respect of a taxable service provided by a small undertaking, other than a taxable service that is provided by a small undertaking within the meaning of paragraph (a) of the definition small undertaking in subsection 21.1(1); and was acquired by the small undertaking from another person, other than a licensee or a small undertaking resident in Canada.