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| Ongoing
services
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(2) For the purposes of this Part, where a
supply of a service is made to a person for
consideration that includes a payment that is
attributable to a period (in this subsection
referred to as a ``billing period'') that is the
whole or a part of the period during which the
service is or is to be rendered under the
agreement for the supply,
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| Supply of real
property
partly outside
province
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136.2 For the purposes of determining in
which participating province, if any, a taxable
supply of real property is made and determin
ing the tax payable, if any, under subsection
165(2) in respect of the supply for the purposes
of this Part, where the supply includes the
provision of real property situated in a particu
lar province and real property situated in
another province or outside Canada, the
provision of the part of the real property that
is situated in the particular province and the
provision of the part of the real property that
is situated in the other province or outside
Canada, as the case may be, are each deemed
to be a separate taxable supply made for
separate consideration equal to the portion of
the total consideration for all the property that
is reasonably attributable to the part.
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| Separate
supplies of
freight
services
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136.3 For the purposes of determining, for
the purposes of this Part, the tax payable, if
any, under subsection 165(2) in respect of a
supply of a freight transportation service
(within the meaning of Part VI of Schedule
IX) that includes the provision of a service of
transporting particular tangible personal prop
erty to a destination in a province and other
tangible personal property to a destination
outside the province and determining in which
participating province, if any, the supply is
made, the provision of the service of transport
ing the particular property and the provision of
the service of transporting the other property
are each deemed to be a separate supply made
for separate consideration equal to the portion
of the total consideration for the supply that is
reasonably attributable to the transportation of
the particular property or other property, as the
case may be.
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| Definition
``telecommuni
- cations channel''
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136.4 (1) In this section, ``telecommunica
tions channel'' means a telecommunications
circuit, line, frequency, channel, partial chan
nel or other means of sending or receiving a
telecommunication but does not include a
satellite channel.
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| Dedicated
telecom- munications channel
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(2) For the purposes of this Part, where a
person supplies a telecommunication service
of granting to the recipient of the supply sole
access to a telecommunications channel for
transmitting telecommunications between a
place in a particular province and a place in
another province,
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(A/B) x C |
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A is the distance over which the telecom
munications would be transmitted in
that province if the telecommunications
were transmitted solely by means of
cable and related telecommunications
facilities located in Canada that con
nected, in a direct line, the transmitters
for emitting and receiving the telecom
munications,
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B is the distance over which the telecom
munications would be transmitted in
Canada if the telecommunications were
transmitted solely by such means, and
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C is the total consideration paid or payable
by the recipient for the sole access to the
telecommunications channel.
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(2) Section 136.1 of the Act, as enacted by
subsection (1), applies to lease intervals and
billing periods that begin on or after April
1, 1997.
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(3) Sections 136.2 to 136.4 of the Act, as
enacted by subsection (1), come into force
on April 1, 1997.
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156. (1) Subsection 141(2) of the Act is
replaced by the following:
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| Intended use
in commercial
activities
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(2) For the purposes of this Part, where
substantially all of the consumption or use for
which a person, other than a financial institu
tion, acquires or imports property or a service
or brings it into a participating province is in
the course of the person's commercial activi
ties, all of the consumption or use for which
the person acquired or imported the property
or service or brought it into the province, as
the case may be, is deemed to be in the course
of those activities.
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(2) Subsection 141(4) of the Act is re
placed by the following:
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| Intended use
in other
activities
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(4) For the purposes of this Part, where
substantially all of the consumption or use for
which a person, other than a financial institu
tion, acquires or imports property or a service
or brings it into a participating province is in
the course of particular activities of the person
that are not commercial activities, all of the
consumption or use for which the person
acquired or imported the property or service or
brought it into the province, as the case may
be, is deemed to be in the course of those
particular activities.
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(3) Paragraph 141(5)(b) of the Act is
replaced by the following:
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(4) Subsections (1) to (3) come into force
on April 1, 1997.
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157. (1) Subsection 141.01(2) of the Act,
as amended by subsections 5(3) and (4), is
replaced by the following:
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| Acquisition
for purpose of
making
supplies
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(2) Where a person acquires or imports
property or a service or brings it into a
participating province for consumption or use
in the course of an endeavour of the person, the
person shall, for the purposes of this Part, be
deemed to have acquired or imported the
property or service or brought it into the
province, as the case may be,
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(2) The portion of paragraph 141.01(4)(c)
of the Act before subparagraph (i) is
replaced by the following:
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(3) Paragraph 141.01(5)(a) of the Act, as
enacted by subsection 5(7), is replaced by
the following:
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(4) Subsections (1) to (3) come into force
on April 1, 1997.
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158. (1) Subparagraph 141.1(1)(a)(i) of
the Act is replaced by the following:
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(2) Subparagraphs 141.1(1)(b)(i) and (ii)
of the Act are replaced by the following:
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(3) The portion of paragraph 141.1(2)(a)
of the Act before subparagraph (i) is
replaced by the following:
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(4) Subsections (1) to (3) come into force
on April 1, 1997.
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159. (1) The Act is amended by adding the
following section after section 144:
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| Supply in a
province
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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.
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(2) Subsection (1) comes into force on
April 1, 1997.
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160. (1) Subsections 163(1) and (2) of the
Act are replaced by the following:
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| Considera- tion for portions of tour package
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163. (1) For the purposes of determining tax
payable in respect of portions of a tour
package , the consideration for a supply of the
provincially taxable portion of the tour pack
age or the non-provincially taxable portion of
the tour package, as the case may be, (in this
subsection referred to as the ``relevant por
tion'') is deemed to be
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A x B |
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A is the taxable percentage in respect of
the relevant portion at the time the
supply is made, and
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B is the total consideration for the entire
tour package; and
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A x B |
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A is the percentage that the consideration
for the supply to the person of the
relevant portion is of the total consider
ation paid or payable by the person for
the entire tour package, and
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B is the total consideration paid or payable
to the person for the entire tour package.
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| Taxable and
non-taxable
portions
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(2) For the purpose of determining tax
payable in respect of a tour package and for the
purposes of Part VI of Schedule VI , the
provision of all that part of the taxable portion
of a tour package that is not included in the
provincially taxable portions of the tour
package and the provision of the part of the
tour package that is not included in the taxable
portion of the tour package are each deemed
to be a supply separate from , and not inciden
tal to, the provision of the remaining parts of
the tour package.
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| Provincially
taxable
portion
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(2.1) For the purpose of determining tax
payable in respect of a tour package and for the
purposes of Part VI of Schedule VI, the
provision of the part of the taxable portion of
a tour package that is the provincially taxable
portion of the tour package in respect of a
participating province is deemed to be a
supply made in the participating province that
is separate from, and not incidental to, the
provision of the other parts, if any, of the tour
package and those other parts are deemed to
be supplied outside the participating province.
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| Transition
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(2.2) Where a supply of a provincially
taxable portion of a tour package in respect of
a participating province is made by a supplier
who acquired the tour package from another
person and was not required to pay tax under
subsection 165(2) in respect of the tour
package, the supplier is deemed to be the first
supplier of the tour package for the purposes
of determining the base percentage, initial
taxable percentage and taxable percentage, in
respect of the provincially taxable portion of
the tour package and the non-provincially
taxable portion of the tour package.
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(2) The definitions ``base fraction'', ``ini
tial taxable percentage'' and ``taxable per
centage'' in subsection 163(3) of the Act are
replaced by the following:
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| ``base
percentage'' « pourcentage de référence »
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``base percentage '', at any time, in respect of
the provincially taxable portion of a tour
package or the non-provincially taxable
portion of a tour package, as the case may
be, (in this definition referred to as the
``relevant portion'') means the percentage
determined by the formula
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A/B |
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A is the part of the amount (in this
definition referred to as the ``base
price'') that would be charged by the
first supplier of the tour package for a
supply at that time of the tour package
that is, at that time, reasonably attribut
able to the relevant portion, and
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B is the base price ;
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| ``initial
taxable
percentage'' « pourcentage taxable initial »
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``initial taxable percentage'' in respect of the
provincially taxable portion of a tour pack
age or the non-provincially taxable portion
of a tour package, as the case may be, (in
this definition referred to as the ``relevant
portion'') means the percentage deter
mined, at the time the first supplier of the
tour package first determines the amount
(in this definition referred to as the ``initial
price'') to be charged by that supplier for a
supply of the tour package, by the formula
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A/B |
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A is the part of the initial price that is, at
that time, reasonably attributable to the
relevant portion, and
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B is the initial price ;
|
|
| ``taxable
percentage'' « pourcentage taxable »
|
``taxable percentage'', at a particular time, in
respect of the provincially taxable portion
of a tour package or the non-provincially
taxable portion of a tour package, as the
case may be, (in this definition referred to
as the ``relevant portion'') means
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