Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:Billing location

• 142.1 (1) For the purposes of this section, the billing location for a telecommunication service supplied to a recipient is in Canada if

  • (a) where the consideration payable for the service is charged or applied to an account that the recipient has with a person who carries on the business of supplying telecommunication services and the account relates to a telecommunications facility that is used or is available for use by the recipient to obtain telecommunication services, that telecommunications facility is ordinarily located in Canada; and

  • (b) in any other case, the telecommunications facility used to initiate the service is located in Canada.

• Marginal note:Place of supply of telecommunication service

  (2) Notwithstanding section 142 and subject to section 143, for the purposes of this Part, a supply of a telecommunication service is deemed to be made in Canada where

  • (a) in the case of a telecommunication service of making telecommunications facilities available, the facilities or any part thereof are located in Canada; and

  • (b) in any other case,

    • (i) the telecommunication is emitted and received in Canada, or

    • (ii) the telecommunication is emitted or received in Canada and the billing location for the service is in Canada.

Marginal note:Supply by non-resident

• 143 (1) 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

  • (a) the supply is made in the course of a business carried on in Canada;

  • (b) at the time the supply is made, the person is registered under Subdivision D of Division V; or

  • (c) the supply is the supply of an admission in respect of a place of amusement, a seminar, an activity or an event where the non-resident person did not acquire the admission from another person.

• (2) [Repealed, 1993, c. 27, s. 20]

Marginal note:Supply by mail or courier

143.1 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 shall be deemed to be made in Canada if the property is sent, by mail or courier, to the recipient of the supply at an address in Canada.

Marginal note:Supply before release

144 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 goods, but have not been released before the goods are delivered or made available in Canada to the recipient of the supply, shall be deemed to be made outside Canada.

Marginal note:Property in transit

144.01 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

• (a) outside Canada in the course of, and solely for the purpose of, being delivered by that means from a place in Canada to another place in Canada,

• (b) in Canada in the course of, and solely for the purpose of, being delivered by that means from a place outside Canada to another place outside Canada,

• (c) from a place in Canada to a place outside Canada where it is stored or taken up as surplus for a period until further transported by that means to a place in Canada in the same measure and state except to the extent of any consumption or alteration necessary or incidental to its transportation, or

• (d) from a place outside Canada to a place in Canada where it is stored or taken up as surplus for a period until further transported by that means to a place outside Canada in the same measure and state except to the extent of any consumption or alteration necessary or incidental to its transportation,

the commodity is deemed not to be exported or imported in the course of that transportation or further transportation.

Marginal note:Supply in a province

144.1 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 outside the province in any other case and a supply made in Canada that is not made in any participating province is deemed to be made in a non-participating province.

145 [Repealed, 1997, c. 10, s. 8]

Marginal note:Supplies by governments and municipalities

146 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, shall, for greater certainty, be deemed to be made in the course of a commercial activity, except where the supply is an exempt supply:

• (a) a supply of a service of testing or inspecting any property for the purpose of verifying or certifying that the property meets particular standards of quality or is suitable for consumption, use or supply in a particular manner;

• (b) a supply to a consumer of a right to hunt or fish;

• (c) a supply of a right to take or remove forestry products, products that grow in water, fishery products, minerals or peat, where the supply is made to

  • (i) a consumer, or

  • (ii) a person who is not a registrant and who acquires the right in the course of a business of the person of making supplies of the products, minerals or peat to consumers;

• (d) a supply of a licence, permit, quota or similar right in respect of the importation of alcoholic beverages; and

• (e) a supply of a right to enter, to have access to or to use property of the government, municipality or other body.

147 [Repealed, 1994, c. 9, s. 5]

Small Suppliers

Marginal note:Small suppliers

• 148 (1) 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

  • (a) the total of all amounts each of which is the value of the consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) that became due in the four calendar quarters immediately preceding the particular calendar quarter, or that was paid in those four calendar quarters without having become due, to the person or an associate of the person at the beginning of the particular calendar quarter for taxable supplies (other than supplies of financial services and supplies by way of sale of capital property of the person or associate) made inside or outside Canada by the person or associate

  does not exceed the total of

  • (b) $30,000 or, where the person is a public service body, $50,000, and

  • (c) where, in the four calendar quarters immediately preceding the particular calendar quarter, the person or an associate of the person at the beginning of the particular calendar quarter made a taxable supply of a right to participate in a game of chance or is deemed, under section 187, to have made a supply in respect of a bet and the supply is a taxable supply, the total of all amounts each of which is

    • (i) an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the bet, or

    • (ii) consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet.

• Marginal note:Exception

  (2) Notwithstanding subsection (1), where at any time in a calendar quarter

  • (a) the total of all amounts each of which is the value of the consideration (other than consideration referred to in section 167.1 that is attributable to goodwill of a business) that became due in the calendar quarter, or that was paid in that calendar quarter without having become due, to a person or an associate of the person at the beginning of the calendar quarter for taxable supplies (other than supplies of financial services and supplies by way of sale of capital property of the person or associate) made inside or outside Canada by the person or associate

  exceeds the total of

  • (b) $30,000 or, where the person is a public service body, $50,000, and

  • (c) where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable supply of a right to participate in a game of chance or is deemed, under section 187, to have made a supply in respect of a bet and the supply is a taxable supply, the total of all amounts each of which is

    • (i) an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the bet, or

    • (ii) consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet,

  the person is not a small supplier throughout the period beginning immediately before that time and ending on the last day of the calendar quarter.

• Marginal note:Application

  (3) This section does not apply to a non-resident person who makes a supply in Canada of admissions in respect of a place of amusement, a seminar, an activity or an event and whose only business carried on in Canada is the making of such supplies.

• Meaning of associate

  (4) In this section, associate of a particular person at any time means another person who is associated at that time with the particular person.