8.1 A supply of a parking space made, under a lease, licence or similar arrangement which provides for any such space to be made available throughout a period of at least one month,

    (a) to a person (in this paragraph referred to as an ``occupier'') who is a lessee or person in occupation or possession of a single unit residential complex, a residential unit in a multiple unit residential complex or a site in a residential trailer park where

      (i) the space forms part of the residential complex or residential trailer park, as the case may be, or

      (ii) the supplier of the space is an owner or occupier of the single unit residential complex, residential unit or site, as the case may be, and the use of the space is incidental to the use and enjoyment of the complex, unit or site, as the case may be, as a place of residence for individuals;

    (b) to the owner, lessee or person in occupation or possession of a residential condominium unit in a condominium com plex where the space forms part of the complex; or

    (c) by a supplier to the owner, lessee or person in occupation or possession of a floating home where the home is moored to mooring facilities or a wharf under an agreement with the supplier for a supply that is an exempt supply described in section 13.2 and the use of the space is incidental to the use and enjoyment of the home as a place of residence for individu als.

(2) Subsection (1) comes into force on April 1, 1997.

1990, c. 45, s. 18

253. (1) Paragraph 1(2)(a) of Part VII of Schedule VI to the Act is replaced by the following:

    (a) the particular carrier is deemed to have made a supply of a freight transportation service, having the same destination as the continuous freight movement, to the ship per or consignee, as the case may be, for consideration equal to the particular amount, whether the particular amount includes an amount paid to the particular carrier as agent of any of the other several carriers;

(2) Subsection (1) comes into force on April 1, 1997.

254. The Act is amended by adding the following after Schedule VII:

SCHEDULE VIII
(Subsection 123(1))

PARTICIPATING PROVINCES AND APPLICABLE TAX RATES

Participating
Province Tax Rate

1. Nova Scotia 8%

2. New Brunswick 8%

3. Newfoundland 8%

SCHEDULE IX
(Section 144.1)

SUPPLY IN A PROVINCE

PART I

INTERPRETATION

1. The definitions in this section apply in this Schedule.

``lease interval'', in respect of a supply by way of lease, licence or similar arrangement, has the same meaning as in section 136.1 of the Act.

``place of negotiation'' of a supply means the location of the supplier's permanent estab lishment at which the individual principally involved in negotiating for the supplier the agreement for the supply ordinarily works, or to which that individual ordinarily re ports, in the performance of the individual's duties in relation to the activities of the sup plier in the course of which the supply is made.

2. For the purposes of this Schedule,

    (a) a floating home, and

    (b) a mobile home that is not affixed to land

are each deemed to be tangible personal prop erty and not real property.

3. For the purposes of this Schedule, where an agreement for the supply of property or a service is entered into but the property is never delivered to the recipient or the service is never performed, the property is deemed to have been delivered, or the service is deemed to have been performed, where the property or service was to be delivered or performed, as the case may be, under the terms of the agreement.

4. For the purposes of this Schedule, where a supply of tangible personal property or of intangible personal property that relates to tangible personal property is made and, from time to time, the supplier and recipient mutually agree upon what is to be the ordinary location of the tangible personal property at a particular time, that location is deemed to be the ordinary location of that property at the particular time.

PART II

TANGIBLE PERSONAL PROPERTY

1. Subject to section 3 of Part VI, a supply by way of sale of tangible personal property is made in a province if the supplier delivers the property or makes it available in the province to the recipient of the supply.

2. A supply of tangible personal property otherwise than by way of sale is made in a province if

    (a) in the case of a supply made under an agreement under which continuous posses sion or use of the property is provided for a period of no more than three months, the supplier delivers the property or makes it available in the province to the recipient of the supply; and

    (b) in any other case,

      (i) where the property is a specified motor vehicle, it is required, at the beginning of the lease interval in respect of the supply, to be registered under the laws of the province relating to the registration of motor vehicles, and

      (ii) where the property is not a specified motor vehicle, the ordinary location of the property, as determined at the begin ning of the lease interval in respect of the supply, is in the province.

3. For the purposes of this Part, property is deemed to be delivered in a particular prov ince by a supplier and is deemed not to be delivered in any other province by the supplier where the supplier

    (a) ships the property to a destination in the particular province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination; or

    (b) sends the property by mail or courier to an address in the particular province.

PART III

INTANGIBLE PERSONAL PROPERTY

1. In this Part, ``Canadian rights'', in respect of intangible personal property, means that part of the property that can be used in Canada.

2. A supply of intangible personal property is made in a province if

    (a) in the case of property that relates to real property,

      (i) all or substantially all of the real property that is situated in Canada is situated in the province, or

      (ii) the place of negotiation of the supply is in the province and it is not the case that all or substantially all of the real property is situated outside the province;

    (b) in the case of property that relates to tangible personal property,

      (i) all or substantially all of the tangible personal property that is ordinarily lo cated in Canada is ordinarily located in the province, or

      (ii) the place of negotiation of the supply is in the province and it is not the case that all or substantially all of the tangible personal property is ordinarily located outside the province;

    (c) in the case of property that relates to services to be performed,

      (i) all or substantially all of the services that are to be performed in Canada are to be performed in the province, or

      (ii) the place of negotiation of the supply is in the province and it is not the case that all or substantially all of the services are to be performed outside the province; and

    (d) in any other case,

      (i) all or substantially all of the Canadian rights in respect of the property can be used only in the province, or

      (ii) the place of negotiation of the supply is in the province and the property can be used otherwise than exclusively outside the province.

3. Subject to section 2, where a supply of intangible personal property is made and

    (a) in case of intangible personal property that relates to real property,

      (i) the real property that is situated in Canada is situated primarily in the partic ipating provinces, and

      (ii) where the place of negotiation of the supply is outside Canada, all or substan tially all of the real property is situated in Canada,

    (b) in the case of intangible personal property that relates to tangible personal property,

      (i) the tangible personal property that is ordinarily located in Canada is ordinarily located primarily in the participating provinces, and

      (ii) where the place of negotiation of the supply is outside Canada, all or substan tially all of the personal property is ordinarily located in Canada,

    (c) in the case of intangible personal property that relates to services to be performed,

      (i) the services to be performed in Canada are to be performed primarily in the participating provinces, and

      (ii) where the place of negotiation of the supply is outside Canada, all or substan tially all of the services are to be performed in Canada, and

    (d) in the case of intangible personal property that does not relate to real proper ty, tangible personal property or services to be performed,

      (i) the Canadian rights in respect of the intangible personal property cannot be used otherwise than primarily in the participating provinces, and

      (ii) where the place of negotiation of the supply is outside Canada, the property cannot be used otherwise than exclusive ly in Canada,

the supply of the intangible personal property is made in the participating province in which the greatest proportion of the real property that is situated in the participating provinces is si tuated, the tangible personal property ordi narily located in the participating provinces is ordinarily located, the services to be per formed in the participating provinces are to be performed, or the Canadian rights that can be used only in the participating provinces can be used, as the case may be.

PART IV

REAL PROPERTY

1. A supply of real property is made in a province if the property is situated in the province.

2. A supply of a service in relation to real property is made in a province if

    (a) all or substantially all of the real property that is situated in Canada is situated in the province; or

    (b) the place of negotiation of the supply is in the province and it is not the case that all or substantially all of the real property is situated outside the province.

3. Subject to section 2, where a supply of a service in relation to real property is made and the real property that is situated in Canada is situated primarily in participating provinces, the supply is made in the participating prov ince in which the greatest proportion of the real property that is situated in the participat ing provinces is situated, unless the place of negotiation of the supply is outside Canada and it is not the case that all or substantially all of the property is situated in Canada.