Section 287 — Excise Tax Act: Definitions

In sections 288 to 292, authorized person means a person who is authorized by the Minister for the purposes of sections 288 to 292; ( personne autorisée ) dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; ( maison d’habitation ) judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. ( juge )