Excise Tax Act
Sections and provisions with full text and the judgments that cite each one.
Section 184 — Supply to insurer on settlement of claim
For the purposes of this Part, where at any time after 1990 property of a person is transferred to an insurer in the course of settling an insurance claim, the following rules apply: for the purposes…
Section 184.1 — Carrying on construction
In this section, a reference to a particular person carrying on construction includes a reference to the particular person engaging another person, by way of acquiring services from the other person,…
Section 185 — Financial services – input tax credits
If tax in respect of property or a service acquired, imported or brought into a participating province by a registrant becomes payable by the registrant at a time when the registrant is neither a…
Section 186 — Definition of unit
In this section, unit means in respect of a corporation, a share of the capital stock of the corporation; in respect of a partnership, an interest of a person in the partnership; and in respect of a…
Section 187 — Bets and games of chance
For the purposes of this Part, where a particular person bets an amount on a game of chance, a race or other event or occurrence, the following rules apply: the person with whom the bet is placed is…
Section 188 — Prizes
If a commercial activity of a registrant (other than a registrant to whom subsection (5) applies) consists of taking bets or conducting games of chance and, in the course of that activity, the…
Section 188.1 — Definitions
In this section, distributor of an issuer means a person who as agent of the issuer, supplies rights of the issuer on behalf of the issuer, on the person’s own behalf supplies rights of the issuer,…
Section 188.2 — Definitions
The following definitions apply in this section. cryptoasset means property (other than prescribed property) that is a digital representation of value and that only exists at a digital address of a…
Section 189 — Dues in respect of employment
For the purposes of this Part, where an amount is paid by a person to an organization as a membership due paid to a trade union as defined in section 3 of the Canada Labour Code , or in any Act of…
Section 189.1 — Government fees
For the purposes of this Part, where a person who is the holder of, or an applicant for, a right the supply of which is an exempt supply described by paragraph 20(c) of Part VI of Schedule V is…
Section 189.2 — Foreign conventions
Where a sponsor of a foreign convention makes a supply of an admission to the convention, makes a supply by way of lease, licence or similar arrangement of real property for use by the recipient of…
Section 190 — Conversion to residential use
Where at any time a person begins to hold or use real property as a residential complex and the property was last acquired by the person to hold or use as a residential complex, or immediately before…
Section 190.1 — Construction of mobile or floating home
For the purposes of this Part, any person who makes a supply of a mobile home or a floating home before it has been used or occupied by any individual as a place of residence or lodging shall be…
Section 191 — Self-supply of single unit residential complex or residential condominium unit
For the purposes of this Part, where the construction or substantial renovation of a residential complex that is a single unit residential complex or a residential condominium unit is substantially…
Section 191.1 — Definitions
The definitions in this subsection apply in this section. government funding , in respect of a residential complex, means an amount of money (including a forgivable loan but not including any other…
Section 192 — Non-substantial renovation
For the purposes of this Part, where in the course of a business of making supplies of real property a person renovates or alters a residential complex of the person and the renovation or alteration…
Section 192.1 — New housing — assignment of agreement
If a taxable supply by way of sale of a single unit residential complex (as defined in subsection 254(1)) or of a residential condominium unit is made in Canada under an agreement of purchase and…
Section 193 — Sale of real property
Subject to subsection (2.1), if at a particular time a registrant makes a particular taxable supply of real property by way of sale, other than a supply deemed under subsection 206(5) or 207(2) to…
Section 194 — Incorrect statement
For the purposes of this Part, where a supplier makes a taxable supply by way of sale of real property and incorrectly states or certifies in writing to the recipient of the supply that the supply is…
Section 195 — Prescribed property
For the purposes of this Part, where a person acquires or imports prescribed property or brings it into a participating province for use as capital property of the person, the property is deemed to…
Section 195.1 — Residential complex not capital property
For the purposes of this Part, other than sections 148 and 249, a residential complex shall be deemed not to be, at a particular time, capital property of a builder of the complex unless at or before…
Section 195.2 — Last acquisition or importation
For the purposes of this Part (other than Division III and Schedule VII), an importation of property shall not be considered in determining the last acquisition or importation of the property where…
Section 196 — Intended and actual use
For the purposes of this Part, where a person at any time acquires or imports property for use to a particular extent in a particular way, the person shall be deemed to use the property immediately…
Section 196.1 — Appropriation to use as capital property
For the purposes of this Part, where a registrant, at a particular time, appropriates property of the registrant for use as capital property of the registrant or in improving capital property of the…
Section 197 — Insignificant changes in use
For the purposes of subsections 206(2), (3) and (5), 207(2) and 208(2) and (3), where in any period beginning on the later of the day a registrant last acquired or imported property for use as…
Section 198 — Use in supply of financial services
For the purposes of this Part, to the extent that a registrant who is neither a listed financial institution nor a person who is a financial institution because of paragraph 149(1)(b) uses property…
Section 198.1 — Basic tax content of property of a municipality
In the case of property of a municipality that is not a listed financial institution, the basic tax content of the property at any time after January 30, 2004 shall be determined by applying the…
Section 198.2
[Repealed, 1997, c. 10, s. 188]
Section 199 — Application
This section does not apply in respect of property of a registrant that is a financial institution or a prescribed registrant; or a passenger vehicle or an aircraft of a registrant who is an…
Section 200 — Application
This section does not apply in respect of property of a registrant that is a financial institution or a prescribed registrant; or a passenger vehicle or an aircraft of a registrant who is an…
Section 200.1 — Credit on sale of personal property of a municipality
If a registrant is a municipality or a person designated to be a municipality for the purposes of section 259, subsection 193(2) applies, with any modifications that the circumstances require, to…
Section 201 — Value of passenger vehicle
For the purpose of determining an input tax credit of a registrant in respect of a passenger vehicle that the registrant at a particular time acquires, imports or brings into a participating province…
Section 202 — Improvement to passenger vehicle
If the consideration paid or payable by a registrant for an improvement to a passenger vehicle of the registrant increases the cost to the registrant of the vehicle to an amount that exceeds the…
Section 203 — Sale of passenger vehicle
If a registrant (other than a municipality), at a particular time in a reporting period of the registrant, makes a taxable supply by way of sale of a passenger vehicle (other than a vehicle that is…
Section 204 — Application
This section does not apply to personal property of a financial institution having a cost to the institution of $50,000 or less. Where a financial institution is a registrant, subsections 206(2) to…
Section 205 — Financial institution making election for exempt supplies
Where an election made by a registrant under subsection 150(1) becomes effective at a particular time, the registrant was a financial institution immediately before the particular time and, as a…
Section 206 — Application
Subject to subsection 211(1), this section does not apply in respect of property acquired by a registrant who is an individual; a public sector body that is not a financial institution; or a…
Section 207 — Individual ceasing use in commercial activities
For the purposes of this Part, where an individual who is a registrant last acquired real property for use as capital property in commercial activities of the individual, and not primarily for the…
Section 208 — Acquisition of capital real property by individual
Subject to this section, where an individual who is a registrant acquires real property for use as capital property of the individual but primarily for the personal use and enjoyment of the…
Section 209 — Real property of certain public service bodies
If a registrant (other than a financial institution or a government) is a public service body, section 141.2 and subsections 199(2) to (4) and 200(2) and (3) apply, with any modifications that the…
Section 210
[Repealed, 1993, c. 27, s. 75]
Section 211 — Election for real property of a public service body
Where a public service body files an election made under this subsection in respect of real property that is capital property of the body, real property of the body that is held by the body in…
Section 211.1 — Definitions
The following definitions apply in this Subdivision. accommodation platform means a digital platform through which a person facilitates the making of supplies of short-term accommodation situated in…
Section 211.11 — Residence indicators
For the purposes of this Subdivision, the following are indicators in respect of the usual place of residence of a recipient of a supply: the home address of the recipient; the business address of…
Section 211.12 — Threshold amount
For the purposes of this section, the threshold amount of a particular person for a period is the total of all amounts each of which is an amount that is, or that could reasonably be expected to be,…
Section 211.13 — Specified supply — operator
If a specified supply is made through a specified distribution platform by a specified non-resident supplier to a specified Canadian recipient and if another person registered under this Subdivision…
Section 211.14 — Supply — Canada
For the purposes of this Part and despite paragraphs 136.1(1)(d) and (2)(d), subsection 142(2) and section 143, if a person registered under this Subdivision makes a specified supply to a specified…
Section 211.15 — Billing agent
For the purposes of this Part, if a particular person that is registered under this Subdivision makes an election in respect of a supply under subsection 177(1.1) with a registrant described in…
Section 211.16 — Disclosure of tax
A person registered under this Subdivision that is required under section 221 to collect tax in respect of a supply shall indicate to the recipient, in a manner satisfactory to the Minister, the…
Section 211.17 — Restrictions
No amount of an input tax credit, rebate, refund or remission under this or any other Act of Parliament shall be credited, paid, granted or allowed to the extent that it can reasonably be regarded…