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| Meaning of
``tangible
personal
property''
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220.01 In this Division, ``tangible personal
property'' includes a mobile home that is not
affixed to land and a floating home.
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| Carriers
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220.02 Where a particular person brings
property into a province on behalf of another
person, for the purposes of this Division, the
other person and not the particular person is
deemed to have brought the property into the
province.
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| In transit
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220.03 Where at any time a person brings
tangible personal property into a province in
the course of transporting property from a
place outside the province to another place
outside the province, and the property is not
stored in the province for purposes that are not
incidental to the transportation, the person is
deemed for the purposes of this Division not
to have brought the property into the province
at that time.
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| Selected listed
financial
institutions
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220.04 Where tax under this Division
would, but for this section, become payable by
a person when the person is a selected listed
financial institution, that tax is not payable.
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Subdivision a
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Tax on tangible personal property
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| Tax in
participating
province
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220.05 (1) Subject to this Part, where at a
particular time a person brings tangible per
sonal property into a particular participating
province from a non-participating province,
the person shall pay tax to Her Majesty in right
of Canada equal to the amount determined by
the formula
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A x B
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where
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A is the tax rate for the particular participating
province; and
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B is
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(a) where the property is a specified
motor vehicle that the person is required
to register under the laws of the partici
pating province relating to the registra
tion of motor vehicles, the prescribed
value,
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(b) where the property is not a specified
motor vehicle referred to in paragraph (a)
and consideration was paid or payable in
respect of a supply of the property made
by way of sale at any time to the person
by another person with whom the person
dealt at arm's length, the lesser of the
value of that consideration and the fair
market value of the property at the
particular time,
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(c) notwithstanding paragraphs (a) and
(b), in the case of prescribed property
brought into a province in prescribed
circumstances, the value determined in
the prescribed manner, and
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(d) in any other case, the fair market
value of the property at the particular
time.
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| When tax
payable
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(2) Tax under subsection (1) on property
brought into a participating province by a
person becomes payable
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(a) in the case of a specified motor vehicle
that the person is required to register under
the laws of the province relating to the
registration of motor vehicles, on the earlier
of the day the person so registers the vehicle
and the day on or before which the person
is required to register the vehicle; and
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(b) in any other case, on the day the property
is brought into the province.
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| Non-taxable
property
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(3) No tax is payable under subsection (1) in
respect of property where
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(a) the recipient of the supply of the
property has paid tax under section 220.6 in
respect of the property;
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(b) tax under section 220.07 has been paid
in respect of the property; or
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(c) the property is included in Part I of
Schedule X.
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| Supply by
unregistered
non-resident
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220.06 (1) Subject to this Part, where at a
particular time a person is the recipient of a
taxable supply (other than a zero-rated or
prescribed supply) of tangible personal prop
erty delivered or made available to the person
in a participating province, or sent by mail or
courier to an address in the participating
province, by a non-resident supplier who is
not registered under subdivision d of Division
V, the person shall pay tax to Her Majesty in
right of Canada equal to the amount deter
mined by the formula
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A x B
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where
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A is the tax rate for the participating province;
and
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B is
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(a) where the property is a specified
motor vehicle that the person is required
to register under the laws of the province
relating to the registration of motor
vehicles, the prescribed value,
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(b) where the property is not a specified
motor vehicle referred to in paragraph (a)
and the supply of the property was made
to the person by way of sale by a
non-resident person with whom the per
son dealt at arm's length, the lesser of the
value of the consideration paid or pay
able in respect of the supply and the fair
market value of the property at the
particular time,
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(c) notwithstanding paragraphs (a) and
(b), in the case of prescribed property
supplied in prescribed circumstances, the
value determined in the prescribed man
ner, and
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(d) in any other case, the fair market
value of the property at the particular
time.
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| When tax
payable
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(2) Tax under subsection (1) in respect of
property supplied to a person in a participating
province becomes payable
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(a) in the case of a specified motor vehicle
that the person is required to register under
the laws of the province relating to the
registration of motor vehicles, on the earlier
of the day the person so registers the vehicle
and the day on or before which the person
is required to register the vehicle; and
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(b) in any other case, on the day the property
is supplied in the province.
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| Non-taxable
property
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(3) No tax is payable under subsection (1) in
respect of property where
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(a) the supplier of the property has paid tax
under section 220.05 in respect of the
property;
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(b) tax under section 220.07 has been paid
in respect of the property; or
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(c) the property is included in Part I of
Schedule X.
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| Imported
commercial
goods
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220.07 (1) Subject to this Part, every person
who brings into a participating province from
a place outside Canada
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(a) a specified motor vehicle, or
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(b) goods that are accounted for as commer
cial goods (within the meaning assigned by
subsection 212.1(1)) under section 32 of the
Customs Act
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and who is liable under that Act to pay duties
on the vehicle or goods, or would be so liable
if they were subject to duty, shall pay, in addi
tion to the tax imposed under section 212, tax
calculated at the tax rate for that participating
province on the value of the vehicle or goods.
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| Exception
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(2) Tax under subsection (1) does not apply
to
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(a) goods, other than a specified motor
vehicle, brought into a participating prov
ince from a place outside Canada by a
registrant whose net tax is determined
under section 225.1 or under Part IV or V of
the Streamlined Accounting (GST) Regula
tions) for consumption, use or supply
exclusively in the course of commercial
activities of the registrant;
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(b) a mobile home or a floating home that
has been used or occupied in Canada as a
place of residence for individuals; or
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(c) goods included in Schedule VII.
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| Value of
goods
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(3) For the purposes of this section, the
value of goods brought into a province is equal
to
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(a) in the case of a specified motor vehicle
that a person is required to register under the
laws of the province relating to the registra
tion of motor vehicles, the prescribed value;
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(b) in the case of prescribed property
brought into a province in prescribed cir
cumstances, the value determined in pre
scribed manner; and
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(c) in any other case, the value of the goods
determined in accordance with section 215.
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| When tax
payable
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(4) Tax under subsection (1) on goods
brought into a participating province by a
person becomes payable by that person
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(a) in the case of a specified motor vehicle
that the person is required to register under
the laws of the province relating to the
registration of motor vehicles, on the earlier
of the day the person so registers the vehicle
and the day on or before which the person
is required to register the vehicle; and
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(b) in any other case, on the day on which
the goods are brought into the province.
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Subdivision b
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Tax on intangible property and services
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| Tax in
participating
province
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220.08 (1) Subject to this Part, every person
who is resident in a particular participating
province and is the recipient of a taxable
supply made in a non-participating province
of intangible personal property or a service
that is acquired by the person for consump
tion, use or supply primarily in participating
provinces shall pay to Her Majesty in right of
Canada, each time an amount of consideration
for the supply becomes due or is paid without
having become due, tax equal to the amount
determined by the formula
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A x B x C
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where
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A is the tax rate for the particular participating
province;
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B is the value of that consideration that is paid
or becomes due at that time; and
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C is the extent (expressed as a percentage) to
which the person acquired the property or
service for consumption, use or supply in
participating provinces.
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| When tax
payable
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(2) Tax under subsection (1) that is calcu
lated on an amount of consideration for a
supply that becomes due at any time, or is paid
at any time without having become due,
becomes payable at that time.
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| Non-taxable
supplies
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(3) No tax is payable under subsection (1) in
respect of a supply of intangible personal
property or a service included in Part II of
Schedule X.
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Subdivision c
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Returns and payment of tax
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| Returns and
payment
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220.09 (1) Where tax under this Division
becomes payable by a person,
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(a) where the person is a registrant, the
person shall, on or before the day on or
before which the person's return under
section 238 for the reporting period in
which the tax became payable is required to
be filed, pay the tax to the Receiver General
and report the tax in that return; and
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(b) in any other case, the person shall, on or
before the last day of the month following
the calendar month in which the tax became
payable, pay the tax to the Receiver General
and file with the Minister in prescribed
manner a return in respect of the tax in
prescribed form containing prescribed in
formation.
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| Exception
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(2) Notwithstanding subsection (1), where
tax under section 220.05, 220.06 or 220.07 is
payable by a person in respect of a specified
motor vehicle that the person is required to
register under the laws of a participating
province relating to the registration of motor
vehicles,
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(a) where the person is a registrant, the
person is not required to report the tax in a
return, and
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(b) where the person is not a registrant, the
person is not required to file a return in
respect of the tax,
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and the tax shall be paid to the Receiver Gen
eral at the earlier of the time the person regis
ters the vehicle and the time at or before which
the person is required to register it.
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| Deduction for
prescribed
amount
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(3) Where tax under this Division becomes
payable by a person and all or any portion of
that tax is an amount that is prescribed for the
purpose of subsection 234(3), that amount
shall be deducted from the tax payable in
determining the amount required under sub
section (1) to be paid.
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| No return
required
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(4) Where the amount that a person is
required to pay to the Receiver General under
subsection (1) is nil, the person is not required
to file a return under this Division.
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(2) Subsection (1) comes into force on
April 1, 1997.
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| 1990, c. 45,
s. 12(1)
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206. (1) Paragraph 223(1)(a) of the Act is
replaced by the following:
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(a) both the consideration paid or payable
by the recipient for the supply and either
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(i) the tax payable in respect of the supply
in a manner that clearly indicates the
amount of the tax, or
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(ii) the rate of tax payable in respect of
the supply and, where the invoice, receipt
or agreement relates to taxable supplies
and supplies in respect of which no tax is
payable, the supplies in respect of which
tax at that rate is payable ; or
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(2) Subsection (1) comes into force on
April 7, 1997.
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| 1993, c. 27,
s. 88(1)
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207. (1) Paragraph 225(5)(b) of the Act is
replaced by the following:
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(b) an improvement to the complex ac
quired, imported or brought into a partici
pating province by the registrant after the
complex was last acquired by the registrant,
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(2) Subsection (1) comes into force on
April 1, 1997.
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208. (1) Subparagraph (a)(ii) of the de
scription of B in subsection 225.1(2) of the
Act, as enacted by subsection 45(1), is
replaced by the following:
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(ii) personal property acquired, im
ported or brought into a participating
province by the charity for use as
capital property of the charity , and
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(2) Paragraph (b) of the description of B
in subsection 225.1(2) of the Act, as enacted
by subsection 45(1), is replaced by the
following:
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(b) 60% of the total of all amounts in
respect of specified supplies that may be
deducted by the charity under subsection
232(3) or 234(2) or (3) in determining the
net tax for the particular reporting period
and are claimed in the return under this
Division filed for that reporting period,
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(3) Subsections (1) and (2) come into force
on April 1, 1997.
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209. (1) The Act is amended by adding the
following after section 225.1, as enacted by
subsection 45(1):
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| Selected listed
financial
institutions
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225.2 (1) For the purposes of this Part, a
financial institution is a selected listed finan
cial institution throughout a reporting period
in a fiscal year that ends in a particular
taxation year of the financial institution if the
financial institution is a listed financial insti
tution described in any of subparagraphs
149(1)(a)(i) to (x) during the particular year
and the preceding taxation year and
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