- (a) the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada, or
- (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction; ( accord international désigné )
[Repealed, 2002, c. 22, s. 366]
- (a) the assignee, trustee in bankruptcy, liquidator, executor, liquidator of a succession or curator of any manufacturer or producer and, generally, any person who continues the business of a manufacturer or producer or disposes of his assets in any fiduciary capacity, including a bank exercising any powers conferred upon it by the Bank Act and a trustee for bondholders,
- (b) any person, firm or corporation that owns, holds, claims or uses any patent, proprietary, sales or other right to goods being manufactured, whether by them, in their name or for or on their behalf by others, whether that person, firm or corporation sells, distributes, consigns or otherwise disposes of the goods or not,
- (c) any department of the government of Canada or any province, any board, commission, railway, public utility, manufactory, company or agency owned, controlled or operated by the government of Canada or any province, or under the authority of the legislature or the lieutenant governor in council of any province, that manufactures or produces taxable goods,
- (d) any person who sells, otherwise than in a retail store exclusively and directly to consumers, cosmetics that were not manufactured by him in Canada, other than a person who sells those cosmetics exclusively and directly to hairstylists, cosmeticians and other similar users for use in the provision of personal grooming services and not for resale,
- (e) [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 1]
- (f) any person who, by himself or through another person acting for him, prepares goods for sale by assembling, blending, mixing, cutting to size, diluting, bottling, packaging or repackaging the goods or by applying coatings or finishes to the goods, other than a person who so prepares goods in a retail store for sale in that store exclusively and directly to consumers,
- (g) any person who imports into Canada new motor vehicles designed for highway use, or chassis therefor,
- (h) any person who sells, otherwise than predominantly to consumers, new motor vehicles designed for highway use, or chassis therefor,
- (i) any person who sells goods enumerated in Schedule III.1, other than a person who sells those goods exclusively and directly to consumers, and
- (j) any person who sells or leases prerecorded video cassettes that are new or have not been used in Canada, other than a person who sells or leases such goods exclusively and directly to consumers other than to consumers who lease such goods to other persons; ( fabricant ou producteur )
means the Minister of National Revenue; ( ministre )
means a trailer unit not less than three metres wide by eight metres long, equipped with complete plumbing, electrical and heating facilities and designed to be towed on its own chassis to a building site for installation on a foundation and connection to service facilities at that site and to be used for residential, commercial, educational, institutional or industrial purposes, but does not include any free-standing appliances or furniture sold with the unit or any travel trailer, motor home, camping trailer or other vehicle or trailer for recreational use; ( maison mobile )
means a building component or unit, the manufacture and assembly of which is completed or substantially completed before delivery to a construction site, that is designed for installation on a foundation and is composed of at least one room or area with finished walls, a finished floor and a finished ceiling, including installed plumbing, heating and electrical equipment appropriate to that room or area, and that, when installed on a foundation at the site, with or without other similarly manufactured and assembled components or units, forms a complete residential, commercial, educational, institutional or industrial building, but does not include any freestanding appliances or furniture sold with the unit; ( bâtiment modulaire )
- (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated, or
- (b) such other local authority as the Minister may determine to be a municipality for the purposes of this Act; ( municipalité )
of a duty free shop means the person operating the duty free shop who is licensed as a wholesaler under Part VI and is deemed by subsection 55(2) to be a bona fide wholesaler or jobber; ( exploitant )
means an individual, partnership, corporation, trust, estate, or a body that is a society, union, club, association, commission or other organization of any kind whatever; ( personne )
- (a) in the case of a form, the information to be given on a form or the manner of filing a form, prescribed by the Minister, and
- (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( prescrit )
includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form; ( registre )
or means a stamp prepared for the purposes of this Act pursuant to a direction of the Minister under section 60; ( timbre ou timbre d’accise )
[Repealed, 1993, c. 38, s. 86]
means this Act except Part IX and Schedules V to X. ( présente loi )
[Repealed, 2002, c. 22, s. 366]
- (a) related persons shall be deemed not to deal with each other at arm’s length; and
- (b) it is a question of fact whether persons not related to each other were, at any particular time, dealing with each other at arm’s length.
- (a) references in those subsections to “corporation” shall be read as references to “corporation or partnership”; and
- (b) references in those subsections to “shares” or “shareholders” shall, in respect of a partnership, be read as references to “rights” or “partners”, respectively.
- (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and
- (b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust.
- (a) cosmetics,
- (b) [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 1]
- (c) goods enumerated in Schedule III.1, or
- (d) prerecorded video cassettes that are new or have not been used in Canada
shall be deemed to be the manufacturer or producer in Canada thereof and not the importer thereof and the goods shall be deemed to be goods produced or manufactured in Canada and not imported goods.
- (a) he gives them away as free replacement goods or parts under a written warranty of the manufacturer of the goods to be replaced or of the goods into which the parts are to be incorporated; and
- (b) the amount, if any, charged for the warranty is included in the sale price charged by the manufacturer for the goods to be replaced or the goods into which the parts are to be incorporated or, if those goods are imported goods, in the duty paid value thereof.
- (a) the Excise Tax Act ,
- (b) the laws relating to customs or customs duties, or
- (c) the laws relating to excise or duties of excise
shall, except where the regulation or order otherwise expressly provides, be deemed not to include a reference to a refund, remission or other relief from the tax imposed under Part IX.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. E-15, s. 2
- R.S., 1985, c. 15 (1st Supp.), s. 1, c. 7 (2nd Supp.), s. 1, c. 12 (4th Supp.), s. 1
- 1990, c. 45, s. 1
- 1993, c. 25, s. 54, c. 28, s. 78, c. 38, s. 86
- 1994, c. 29, s. 1
- 1998, c. 19, s. 275
- 1999, c. 17, s. 145, c. 28, s. 158, c. 31, s. 247(F)
- 2000, c. 30, s. 2
- 2001, c. 16, s. 16, c. 17, s. 233
- 2002, c. 7, s. 166, c. 22, ss. 366, 413
- 2005, c. 38, s. 99
- 2007, c. 18, s. 64
- 2010, c. 25, s. 126
- 2011, c. 15, s. 10
- 2014, c. 2, s. 9
- 2016, c. 7, s. 72
