Excise Tax Act

Meaning of specified service

• 178.7 (1) For the purposes of this section, specified service means any service, other than a service

  • (a) that is

    • (i) the care, employment or training for employment of individuals with disabilities,

    • (ii) an employment placement service rendered to such individuals, or

    • (iii) the provision of instruction to assist such individuals in securing employment; and

  • (b) the recipient of which is a public sector body or a board, commission or other body established by a government or a municipality.

• Marginal note:Charity supplying specified service

  (2) A charity may apply to the Minister, in prescribed form containing prescribed information, to be designated for the purposes of paragraph 1(d.1) of Part V.1 of Schedule V if

  • (a) one of the main purposes of the charity is the provision of employment, training for employment or employment placement services for individuals with disabilities or the provision of instructional services to assist such individuals in securing employment; and

  • (b) the charity supplies, on a regular basis, specified services that are performed, in whole or in part, by individuals with disabilities.

• Marginal note:Designation by the Minister

  (3) On application by a charity under subsection (2), the Minister may, by notice in writing, designate the charity for the purposes of paragraph 1(d.1) of Part V.1 of Schedule V, effective on the first day of a reporting period specified in the notice, if

  • (a) the Minister is satisfied that the conditions described in paragraphs (2)(a) and (b) are met; and

  • (b) a revocation under subsection (4) pursuant to a request made by the charity has not become effective in the 365-day period ending immediately before that day.

• Marginal note:Revocation of designation

  (4) The Minister may, by notice in writing, revoke a designation of a charity, effective on the first day of a reporting period specified in the notice, if

  • (a) the Minister is satisfied that the conditions described in paragraphs (2)(a) and (b) are no longer met; or

  • (b) the charity makes a request in writing to the Minister that the designation be revoked and the designation had not become effective in the 365-day period ending immediately before that day.