Versions of s. 252.1(1), definition “camping accommodation”

E-15 — Excise Tax Act · 2 versions

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2007-06-22 to 2017-06-22 View Source

camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition ~~“short-term~~short-term ~~accommodation”~~accommodation in subsection 123(1) or included in that part of a tour package that is not the taxable portion of the tour package, as defined in subsection 163(3)) that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite.

Full text

camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition short-term accommodation in subsection 123(1) or included in that part of a tour package that is not the taxable portion of the tour package, as defined in subsection 163(3)) that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite.
2003-01-01 to 2007-06-22 View Source

camping accommodation means a campsite at a recreational trailer park or campground (other than a campsite included in the definition “short-term accommodation” in subsection 123(1) or included in that part of a tour package that is not the taxable portion of the tour package, as defined in subsection 163(3)) that is supplied by way of lease, licence or similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, if the period throughout which the individual is given continuous occupancy of the campsite is less than one month. It includes water, electricity and waste disposal services, or the right to their use, if they are accessed by means of an outlet or hook-up at the campsite and are supplied with the campsite.