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Excise Tax Act

Version of section 200 from 2017-12-14 to 2022-11-16:


Marginal note:Application

  •  (1) This section does not apply in respect of

    • (a) property of a registrant that is a financial institution or a prescribed registrant; or

    • (b) a passenger vehicle or an aircraft of a registrant who is an individual or a partnership.

  • Marginal note:Ceasing use of personal property

    (2) For the purposes of this Part, where a registrant last acquired or imported personal property for use as capital property primarily in commercial activities of the registrant and the registrant begins, at a particular time, to use the property primarily for other purposes, the registrant shall be deemed

    • (a) to have made, immediately before the particular time, a supply of the property by way of sale and to have collected, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time; and

    • (b) to have received, at the particular time, a supply of the property by way of sale and to have paid, at the particular time, tax in respect of the supply equal to the basic tax content of the property at the particular time.

  • Marginal note:Sale of personal property

    (3) Despite paragraph 141.1(1)(a) but subject to section 141.2, for the purposes of this Part, if a registrant (other than a government) makes a supply by way of sale of personal property that is capital property of the registrant and, before the earlier of the time that ownership of the property is transferred to the recipient and the time that possession of the property is transferred to the recipient under the agreement for the supply, the registrant was last using the property otherwise than primarily in commercial activities of the registrant, the supply is deemed to have been made in the course of activities of the registrant that are not commercial activities.

  • Marginal note:Sale of personal property of a government

    (4) Despite subsection 141.1(1) but subject to section 141.2, for the purposes of this Part, if a supplier that is a government makes a supply by way of sale of particular personal property that is capital property of the supplier,

    • (a) if

      • (i) it is the case that

        • (A) the supplier is an agent of Her Majesty in right of Canada that is prescribed for the purposes of the definition specified Crown agent in subsection 123(1),

        • (B) the supplier is an agent of Her Majesty in right of a province that is prescribed for the purposes of that definition and the particular property is prescribed property, or

        • (C) the supplier is an agent of Her Majesty in right of a province and, if the particular property was last acquired or imported by the supplier after 1990 for consumption, use or supply in the course of particular activities of the supplier, the particular property was so acquired or imported in a period during which, because of an agreement under section 32 of the Federal-Provincial Fiscal Arrangements Act entered into by the government of the province, the supplier generally paid tax in respect of property or services acquired or imported for consumption, use or supply in the course of the particular activities and did not recover that tax pursuant to any entitlement under that Act or the Constitution Act, 1867,

      • (ii) the supplier is a registrant, and

      • (iii) before the earlier of the time that ownership of the particular property is transferred to the recipient of the supply and the time possession of the particular property is transferred to the recipient under the agreement for the supply, the supplier was last using the particular property otherwise than primarily in commercial activities of the supplier,

      the supply is deemed to have been made in the course of activities of the supplier that are not commercial activities; and

    • (b) if none of clauses (a)(i)(A) to (C) apply, the supply is deemed to have been made in the course of commercial activities of the supplier.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1990, c. 45, s. 12
  • 1993, c. 27, s. 67
  • 1997, c. 10, s. 190
  • 2000, c. 30, s. 42
  • 2004, c. 22, s. 33
  • 2017, c. 33, s. 162(F)
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