Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 127 — Associated persons
A particular corporation is associated with another corporation for the purposes of this Part if, by reason of subsections 256(1) to (6) of the Income Tax Act , the particular corporation is…
Section 128 — Closely related corporation
For the purposes of this Part, a particular corporation and another corporation are closely related to each other at any time if at that time qualifying voting control in respect of the other…
Section 129 — Meaning of small supplier division
In this section and section 129.1, small supplier division of a public service body, at any time, means a branch or division of the body that, at that time, is a branch or division designated by the…
Section 129.1 — Supply by small supplier division
If a public service body makes a taxable supply through a branch or division of the body and the consideration or a part of the consideration for the supply becomes due to the body at a time when the…
Section 130 — Members of unincorporated organizations
Where a particular unincorporated organization is a member of another unincorporated organization, the particular organization and the other organization may apply jointly to the Minister, in…
Section 130.1 — Arrangements deemed to be trusts
If an arrangement is deemed to be a trust under paragraph 248(3)(b) or (c) of the Income Tax Act , the following rules apply for the purposes of this Part: the arrangement is deemed to be a trust;…
Section 131 — Segregated fund a separate person
For the purposes of this Part, a segregated fund of an insurer shall be deemed to be a trust that is a separate person from the insurer and that does not deal at arm’s length with the insurer and the…
Section 132 — Person resident in Canada
For the purposes of this Part, a person shall be deemed to be resident in Canada at any time in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued…
Section 132.1 — Person resident in a province
For the purposes of this Part, other than determining the place of residence of an individual in the individual’s capacity as a consumer, a person is deemed to be resident in a province if the person…
Section 133 — Agreement as supply
For the purposes of this Part, where an agreement is entered into to provide property or a service, the entering into of the agreement shall be deemed to be a supply of the property or service made…
Section 134 — Transfer of security interest
For the purposes of this Part, where, under an agreement entered into in respect of a debt or obligation, a person transfers property or an interest in property for the purpose of securing payment of…
Section 135 — Sponsorship of public sector bodies
For the purposes of this Part, where a public sector body makes a supply of a service, or a supply by way of licence of the use of a copyright, trademark, trade-name or other similar property of the…
Section 136 — Lease etc. of property
For the purposes of this Part, a supply, by way of lease, licence or similar arrangement, of the use or right to use real property or tangible personal property shall be deemed to be a supply of real…
Section 136.1 — Lease, etc. of property
For the purposes of this Part, where a supply of property is made by way of lease, licence or similar arrangement to a person for consideration that includes a payment that is attributable to a…
Section 136.2 — Supply of real property partly outside province
For the purposes of determining in which participating province, if any, a taxable supply of real property is made and determining the tax payable, if any, under subsection 165(2) in respect of the…
Section 136.3 — Separate supplies of freight services
For the purposes of determining, for the purposes of this Part, the tax payable, if any, under subsection 165(2) in respect of a supply of a freight transportation service (within the meaning of Part…
Section 136.4 — Definition telecommunications channel
In this section, telecommunications channel means a telecommunications circuit, line, frequency, channel, partial channel or other means of sending or receiving a telecommunication but does not…
Section 137 — Coverings and containers
For the purposes of this Part, where tangible personal property of a particular class is supplied in a covering or container that is usual for that class of property, the covering or container shall…
Section 138 — Incidental supplies
For the purposes of this Part, where a particular property or service is supplied together with any other property or service for a single consideration, and it may reasonably be regarded that the…
Section 139 — Financial services in mixed supply
For the purposes of this Part, where one or more financial services are supplied together with one or more other services that are not financial services, or with properties that are not capital…
Section 140 — Supply of membership with security
For the purposes of this Part, where a person makes a supply of a share, bond, debenture or other security (other than a share in a credit union or in a cooperative corporation the main purpose of…
Section 141 — Use in commercial activities
For the purposes of this Part, where substantially all of the consumption or use of property or a service by a person, other than a financial institution, is in the course of the person’s commercial…
Section 141.01 — Meaning of endeavour
In this section, endeavour of a person means a business of the person; an adventure or concern in the nature of trade of the person; or the making of a supply by the person of real property of the…
Section 141.02 — Definitions
The definitions in this subsection apply in this section. adjusted tax credit amount means the amount determined, for a fiscal year of a person, by the formula A × 365/B where A is the tax credit…
Section 141.1 — Disposition of personal property
For the purposes of this Part, where a person makes a supply (other than an exempt supply) of personal property that was last acquired or imported by the person, or was brought into a participating…
Section 141.2 — Sale of personal property of a municipality
Despite section 141.1, for the purposes of this Part, a supply (other than an exempt supply) made by way of sale of personal property of a municipality is deemed to have been made in the course of…
Section 142 — General rule — in Canada
For the purposes of this Part, subject to sections 143, 144 and 179, a supply shall be deemed to be made in Canada if in the case of a supply by way of sale of tangible personal property, the…
Section 142.1 — Billing location
For the purposes of this section, the billing location for a telecommunication service supplied to a recipient is in Canada if where the consideration payable for the service is charged or applied to…
Section 143 — Supply by non-resident
For the purposes of this Part, a supply of personal property or a service made in Canada by a non-resident person shall be deemed to be made outside Canada, unless the supply is made in the course of…
Section 143.1 — Supply by mail or courier
Notwithstanding subsections 142(2) and 143(1), for the purposes of this Part, a supply of prescribed tangible personal property made by a person who is registered under Subdivision D of Division V…
Section 144 — Supply before release
For the purposes of this Part, a supply of goods that have been imported in compliance with the Customs Act or any other Act of Parliament that prohibits, controls or regulates the importation of…
Section 144.01 — Property in transit
For the purposes of this Part (other than sections 4, 15.3 and 15.4 of Part V of Schedule VI), if a continuous transmission commodity is transported by means of a wire, pipeline or other conduit…
Section 144.1 — Supply in a province
For the purposes of this Part, a supply is deemed to be made in a province if it is made in Canada and is, under the rules set out in Schedule IX, made in the province, but is deemed to be made…
Section 145
[Repealed, 1997, c. 10, s. 8]
Section 146 — 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,…
Section 147
[Repealed, 1994, c. 9, s. 5]
Section 148 — Small suppliers
For the purposes of this Part, a person is a small supplier throughout a particular calendar quarter and the first month immediately following the particular calendar quarter if the total of all…
Section 148.1 — Meaning of gross revenue
In this section, gross revenue of a person for a fiscal year of the person means the amount, if any, by which the total of all amounts each of which is a gift that is received or becomes receivable…
Section 149 — Financial institutions
For the purposes of this Part, a person is a financial institution throughout a particular taxation year of the person if the person is a bank, a corporation that is licensed or otherwise authorized…
Section 150 — Election for exempt supplies
For the purposes of this Part, where at any time a person who is a member of a closely related group of which a listed financial institution is a member files an election made jointly by the person…
Section 151 — Effect of election under subsection 150(1)
For the purposes of this Part, where a corporation that is a member of a closely related group has made an election under subsection 150(1), the corporation shall be deemed to be a financial…
Section 152 — When consideration due
For the purposes of this Part, the consideration, or a part thereof, for a taxable supply shall be deemed to become due on the earliest of the earlier of the day the supplier first issues an invoice…
Section 153 — Value of consideration
Subject to this Division, the value of the consideration, or any part thereof, for a supply shall, for the purposes of this Part, be deemed to be equal to where the consideration or that part is…
Section 154 — Meaning of provincial levy
In this section, provincial levy means a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply, consumption or use of property or a service. For the purposes…
Section 155 — Non-arm’s length supplies
For the purposes of this Part, where a supply of property or a service is made between persons not dealing with each other at arm’s length for no consideration or for consideration less than the fair…
Section 156 — Definitions
The definitions in this subsection apply in this section. Canadian partnership [Repealed, 2024, c. 15, s. 133] distribution has the meaning assigned by subsection 55(1) of the Income Tax Act . (…
Section 157 — Meaning of selected qualifying employer
For the purposes of this section, selected qualifying employer has the meaning assigned by subsection 172.1(9). For the purposes of this Part, if a participating employer of a pension plan elects…
Section 158 — Tax refund discounts
For the purposes of this Part, where a discounter (within the meaning of the Tax Rebate Discounting Act ) pays an amount to a person to acquire from the person a right to a refund of tax (within the…
Section 159 — Value in Canadian currency
Where the consideration for a supply is expressed in a foreign currency, the value of the consideration shall, for the purposes of this Part, be computed on the basis of the value of that foreign…
Section 160 — Coin-operated devices
Where a supply is made, and the consideration therefor is paid, by means of a coin-operated device, the following rules apply for the purposes of this Part: the recipient shall be deemed to have…