- aboriginal government
- accommodation platform
- accommodation platform operator
- accredited representative
- action
- active member
- actual amount
- added property
appoint)
- adjusted tax credit amount
- adjusted total tax amount
- adjustment
- administrator
- Agency
- air carrier
- amount
- amount charged
- amount owing
- ancillary supply
- announcement date
- applicable legislated amount
refund in the province for a returnable container of that class; or(b)if, under an Act of the legislature of the province in respect of recycling, a legislated consumers’ refund for a returnable container of that class is specified and another amount (in this paragraph referred to as the “recycler’s reimbursement”) is specified as the amount to be paid, otherwise than specifically in respect of the handling of the container, for a used and empty returnable container of that class when supplied by a person who, on acquiring it used and empty, paid an amount as the legislated consumers’ refund for the container, but no amount is specified as the amount, or the minimum amount, to be charged by a distributor in respect of the supply of a filled and sealed returnable container of that class, the recycler’s reimbursement. (montant obligatoire applicable)
- applicable provincial tax
- approved tariff
- arm’s length sale
s length sale means the provision of a taxable service for an amount charged by a licensee to a person with whom the licensee is dealing at arm’s length at the time the service is provided; (vente sans lien de dépendance)
- assessed period
- assessment
- assessment date
- asset management service
- Atlantic manufactured tobacco
- authorized foreign bank
- authorized person
- aviation fuel
- aviation rebate limit
) each of which is an air carrier in the year and is related to the particular air carrier at any time in the year allocate, in an agreement in prescribed form filed with the Minister with the application described in paragraph (3.1)(b), to the particular air carrier for the year, provided that(i)if the total of the amounts so allocated for the year to the particular air carrier and all related air carriers is greater than $20,000,000, each amount so allocated is deemed to be nil, and(ii)if the particular air carrier and all related air carriers fail to file an agreement under this paragraph for the year, the Minister may allocate an amount to one or more of them for the year, which amount or the total of which amounts shall not exceed $20,000,000, and any amount so allocated by the Minister is deemed to have been so allocated by the particular air carrie
- bank
- barter exchange network
) on an account of the particular member maintained or operated by a single administrator of all such accounts of the members, which credits can be used as full or partial consideration for supplies of property or services between members of that group. (réseau de troc)
- base fraction
- base percentage
- base value
- basic service
- basic tax content
- black stock
- black stock cigarettes
- black stock manufactured tobacco
- Board
- bonded warehouse
- broadcasting
- builder
- business
- business input
entreprise)
- business number
entreprise)
- calendar quarter
- camping accommodation
- Canadian accommodation related supply
- Canadian activity
- Canadian partnership
- capital property
- carrier
- ceding commission
- certified air carrier
- certified institution
- charity
- cigar
- cigarette
- claim period
- closely related group
- commercial activity
- commercial goods
- commercial service
- Commissioner
- common-law partner
- condominium complex
habitation en copropriété)
- confidential information
- consideration
- consideration fraction
- consumer
s personal consumption, use or enjoyment or the personal consumption, use or enjoyment of any other individual at the particular individual’s expense, but does not include an individual who acquires or imports the property or service for consumption, use or supply in the course of commercial activities of the individual or other activities in the course of which the individual makes exempt supplies; (consommateur)
- consumers’ recycler
recycler, in respect of a returnable container of a particular class in a province, means a person who, in the ordinary course of their business, acquires in the province used and empty returnable containers of that class from consumers for consideration. (récupérateur)
- contact information
- continuous transmission commodity
- convention
- convention facility
- cooperative corporation
- cooperative housing corporation
habitation)
- corporate information
entreprise)
- cosmetics
- coupon
- courier
- court of appeal
appel)
- credit note
- credit union
- cryptoasset
- culpable conduct
- cumulative amount
s net tax for the period if it were determined without reference to subsection (4) and if no input tax credits were claimed, and no amounts were deducted, in determining that net tax, and(b)the amount required under subsection (4) to be added in determining the net tax for the period; (montant cumulatif)
- custodian
- customer’s good
s good, in respect of a particular person, means tangible personal property of another person that the particular person imports, or obtains physical possession of in Canada, for the purpose of supplying a service or added property in respect of the tangible personal property. (produit de client)
- debit note
- debt security
- defined benefits pension plan
- defined contribution pension plan
- Department
- Deputy Minister
- designated municipal property
s net tax as a result of a branch or division of the person becoming a small supplier division at that time, or(iv)an amount required to be added under paragraph 171(4)(b) in determining the person’s net tax as a result
- designated reporting period
- diesel fuel
- digital platform
- direct attribution method
attribution directe)
- direct cost
- direct input
- direct seller
- distribution
- distribution platform operator
- distributor
- document
- domestic inventory
- duty
- duty free shop
- duty paid value
acquitté)
- dwelling-house
habitation)
- electronic cash register
- electronic filing
- electronic suppression of sales device
- eligible air transportation services
- eligible amount
- eligible ship
- eligible transportation services
- emission allowance
),(B)a board, commission or other body established by a regulator, or(C)an agency of a regulator,(ii)can be used to satisfy a requirement under(A)a scheme or arrangement implemented by, or on behalf of, a regulator to regulate greenhouse gas emissions, or(B)a prescribed scheme or arrangement, and(iii)represents a specific quantity of greenhouse gas emissions expressed as carbon dioxide equivalent, or(b)a prescribed property; (unité d’émission)
- emplanement
- employee
- employee PRPP contribution
- employer
- employer contribution
employeur)
- employer resource
employeur)
- entity
- equity security
- estimated federal sales tax
- estimated reserves
- excess pension rebate amount
- exchange
- excisable goods
accise)
- excluded activity
- excluded input
- excluded operator
- exclusive
- exclusive input
- exclusive product
- exempt services
- exempt supply
- export
- export revenue
- export revenue percentage
s export revenue for the year is of the person’s specified total revenue for the year. (pourcentage de recettes d’exportation)
- external charge
s income for the specified year, or would be so allowed if(i)the qualifying taxpayer’s income were computed in accordance with that Act,(ii)the qualifying taxpayer carried on a business in Canada, and(iii)that Act applied to the qualifying taxpayer, and(b)may reasonably be regarded as being applicable to a Canadian activity of the qualifying taxpayer; andBis the total of all amounts, each of which is included in the amount determined under the description of A and is(a)a permitted deduction for the specified year or a preceding specified year of the qualifying taxpayer, other than a returned commission included in paragraph (b), or(b)if a particular amount, included in the amount determined under the description of A, is any part of the value of the consideration for a suppl
- external supplier
- facility operator
établissement)
- facility supply
- fair market value
- false statement
- farm-out agreement
amodiation)
- financial institution
- financial instrument
- financial service
- finished inventory
- first supplier
- first use
- first-time home buyer
- fiscal half-year
exercice)
- fiscal month
exercice)
- fiscal period
- fiscal quarter
exercice)
- fiscal year
- floating home
- foreign bank branch
- foreign convention
- foreign duty free shop
étranger)
- foreign ships’ stores
stores means tobacco products taken on board a vessel or aircraft while the vessel or aircraft is outside Canada and that are intended for consumption by or sale to the passengers or crew while the passengers and crew are on board the vessel or aircraft; (provisions de bord à l’étranger)
- former spouse
- fuel
- fuel tax rebate
- game of chance
- gaming machine
- gasoline
- goods
- government
- government entity
qualifying shares) of the capital stock of which are owned by one or more persons each of which is(i)Her Majesty in right of Canada,(ii)Her Majesty in right of a province,(iii)a municipality, or(iv)a corporation described in this paragraph, or(e)a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality; (entité gouvernementale)
- government funding
- grantor
- gross compensation
s length with the particular person, is entitled, either before or after that time and either absolutely or contingently, to receive or obtain in respect of that statement. (rétribution brute)
- gross entitlements
s length with the person, is entitled, either before or after that time and either absolutely or contingently, to receive or obtain in respect of the activity. (droits à paiement)
- gross revenue
- harmonization date
harmonisation)
- health goods
- hearing date
audience)
- heating oil
- home medical supply
s place of residence or lodging (other than a public hospital or a qualifying facility),(b)in respect of which the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility), on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with on
- hospital authority
- implementation date
- import
- imported taxable supply
- improvement
- in bulk
- independent sales contractor
- Indian
- individual