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1. In this Part, ``Canadian element'' of a
service means the portion of the service that is
performed in Canada.
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2. Subject to Parts IV and VI to VIII, a
supply of a service is made in a province if
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(a) all or substantially all of the Canadian
element of the service is performed in the
province; or
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(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 service is per
formed outside the province.
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3. Subject to section 2, where the Canadian
element of a service is performed primarily in
the participating provinces, the supply of the
service is made in the participating province
in which the greatest proportion of the Cana
dian element is performed, unless the place of
negotiation of the supply is outside Canada
and it is not the case that all or substantially all
of the service is performed in Canada.
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1. The definitions in this section apply in
this Part.
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``continuous journey'' has the meaning as
signed by section 1 of Part VII of Schedule
VI.
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``destination'' of a freight transportation ser
vice means the place specified by the ship
per of the property where possession of the
property is transferred to the person to
whom the property is consigned or ad
dressed by the shipper.
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``freight transportation service'' has the mean
ing assigned by section 1 of Part VII of
Schedule VI but does not include a service
referred to in Part VII of this Schedule.
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``leg'' of a journey on a conveyance means a
part of the journey that begins where pas
sengers embark or disembark the convey
ance or where it is stopped to allow for its
servicing or refuelling and ends where it is
next stopped for any of those purposes.
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``origin'' of a continuous journey has the
meaning assigned by section 1 of Part VII of
Schedule VI.
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``stopover'', in respect of a continuous jour
ney, has the meaning assigned by section 1
of Part VII of Schedule VI except that it
does not include, in the case of a continuous
journey of an individual or group of individ
uals that does not include transportation by
air and the origin and termination of which
are in Canada, any place outside Canada
where, at the time the journey begins, the
individual or group is not scheduled to be
outside Canada for an uninterrupted period
of at least 24 hours during the course of the
journey.
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``termination'' of a continuous journey has the
meaning assigned by section 1 of Part VII of
Schedule VI.
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2. A supply of a passenger transportation
service that is part of a continuous journey is
made in a province if,
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(a) where the ticket or voucher issued in
respect of the passenger transportation
service included in the continuous journey
that is provided first specifies the origin of
the continuous journey, the origin is a place
in the province and the termination, and all
stopovers, in respect of the continuous
journey are in Canada; and
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(b) in any other case, the place of negoti
ation of the supply is in the province.
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3. Where a supply by way of sale of tangible
personal property or a service (other than a
passenger transportation service) is made to
an individual on board a conveyance in the
course of a business of supplying passenger
transportation services and physical posses
sion of the property is transferred to the
individual, or the service is wholly performed,
on board the conveyance during any leg of the
journey that begins in any participating prov
ince and ends in any participating province,
the supply is made in the participating prov
ince in which that leg of the journey begins.
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4. A supply by a person of a service of
transporting an individual's baggage in con
nection with a passenger transportation ser
vice supplied by the person to the individual
is made in a province if the supply of the
transportation service is made in the province.
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5. A supply of a freight transportation
service is made in a province if the destination
of the service is in the province.
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1. A supply by the Canada Post Corporation
of a service of delivering tangible personal
property is made in a province if payment for
the supply is evidenced by a stamp, postage
impression or postage meter impression au
thorized by the Corporation for the purpose of
paying postage and the place of negotiation of
the supply is in the province, unless the
consideration for the supply is $5 or more and
the address to which the property is sent is not
in a participating province.
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1. For the purposes of this Part, the billing
location for a telecommunication service
supplied to a recipient is in a province if,
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(a) where the consideration paid or payable
for the service is charged or applied to an
account that the recipient has with a person
who carries on the business of supplying
telecommunication services and the ac
count relates to telecommunications facili
ties that are used or are available for use by
the recipient to obtain telecommunication
services, all those telecommunications fa
cilities are ordinarily located in the prov
ince; and
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(b) in any other case, the telecommunica
tions facility used to initiate the service is
located in the province.
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2. A supply of a telecommunication service
(other than a service referred to in section 3)
is made in a province if,
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(a) in the case of a telecommunication
service of making telecommunications fa
cilities available,
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(i) all of those facilities are ordinarily
located in the province, or
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(ii) where not all of those telecommu
nications facilities are ordinarily located
in the province, the invoice for the supply
of the service is sent to an address in the
province; and
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(i) the telecommunication is emitted and
received in the province,
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(ii) the telecommunication is emitted or
received in the province and the billing
location for the service is in the province,
or
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(iii) the telecommunication is emitted in
the province and is received outside the
province and the billing location for the
service is not in a province in which the
telecommunication is emitted or re
ceived.
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3. A supply of a telecommunication service
of granting to the recipient of the supply sole
access to a telecommunications channel,
within the meaning assigned by section 136.4
of the Act, is made in a province if the supply
is deemed under that section to be made in the
province.
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1. Notwithstanding any other Part of this
Schedule, a supply of property that is deemed
under any of sections 129, 129.1, 171, 171.1
and 172, subsections 183 (1) and (4) and
184(1) and (3) and sections 196.1 and 268 of
the Act to have been made or received at any
time is made where the property is situated at
that time.
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2. Notwithstanding any other Part of this
Schedule, a supply of property or a service is
made in a province if the supply is deemed
under Part IX of the Act or regulations made
under that Part to be made in the province.
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3. Notwithstanding any other Part of this
Schedule, a supply of property or a service is
made in a province if the supply is prescribed
to be made in the province.
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(Subsections 220.05(3) and 220.06(3))
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1. Property that is at any time brought into
a participating province and that is described
in heading No. 98.01, 98.10 or 98.12 of
Schedule I to the Customs Tariff to the extent
that the property would not be subject to
customs duties under that Act.
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2. Conveyances temporarily brought into a
participating province by a person who is
resident in that province, to be employed in
the non-commercial transportation of that
person and accompanying persons using the
same conveyance.
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3. Conveyances and baggage temporarily
brought into a participating province by a
person who is not resident in that province, for
use by that person in that province.
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4. Arms, military stores and munitions of
war brought into a participating province by
the Government of Canada in replacement of
or in anticipation or actual exchange for
similar goods loaned to or exchanged or to be
exchanged with the governments of a foreign
country designated by the Governor in Coun
cil under heading No. 98.10 of Schedule I to
the Customs Tariff, under such regulations as
the Minister may make for purposes of
heading No. 98.11 of that Act.
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5. Property that is clothing or books brought
into a participating province for charitable
purposes, and photographs, not exceeding
three, where they are brought into a participat
ing province other than for the purpose of sale.
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6. Property, (other than advertising matter,
tobacco or an alcoholic beverage) that is a
casual donation sent by a person in a non-par
ticipating province to a person in a participat
ing province, or brought into a particular
participating province by a person who is not
resident in the participating provinces as a gift
to a person in that participating province,
where the fair market value of the property
does not exceed $60, under such regulations as
the Minister may make for purposes of
heading No. 98.16 of Schedule I to the
Customs Tariff.
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7. Property that is brought into a participat
ing province for a period not exceeding six
months for the purpose of display at a
convention (within the meaning assigned by
the Display Goods Temporary Importation
Regulations made under the Customs Tariff)
or a public exhibition at which the goods of
various manufacturers or producers are dis
played.
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8. Property that is brought into a participat
ing province on a temporary basis after having
been removed from Mexico or the United
States, where the property is
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(a) intended for display or demonstration;
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(c) advertising films; or
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(d) conveyances or containers based in the
United States or Mexico engaged in the
international traffic of goods.
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9. Property that is at any time brought into
a participating province by an individual who
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(a) was formerly resident in the participat
ing province and is, at that time, returning
to resume residence in the participating
province after being resident in another
province for a period of not less than one
year,
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(b) is a resident of the participating prov
ince who is, at that time, returning after
being absent from the participating prov
ince for a period of not less than one year,
or
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(c) is, at that time, entering the province
with the intention of establishing a resi
dence for a period of not less than twelve
months, (other than a person who enters
Canada in order to reside in Canada for the
purpose of employment for a temporary
period not exceeding 36 months or for the
purpose of studying at an institute of
learning)
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where the property is for the individual's per
sonal or household use and was owned and in
the individual's possession before that time,
provided that, where the property was owned
and in the individual's possession for less than
31 days prior to the time when it is brought into
the participating province
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(d) the individual has paid any retail sales
tax applicable to the property in the prov
ince from which the property has been
brought, and
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(e) the individual is not entitled to claim a
rebate or a refund of that retail sales tax.
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10. Property that is brought into a partici
pating province, where the property is
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(a) personal and household effects of an
individual who died outside the participat
ing provinces and was, at the time of death,
resident in a participating province, or
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(b) personal and household effects re
ceived, by an individual who is resident in
a participating province, as a result or in
anticipation of the death of an individual
who was not resident in a participating
province,
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where the property is given as a gift to an indi
vidual who is resident in a participating prov
ince.
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11. Medals, trophies and other prizes, not
including usual merchantable goods, that are
won outside the participating provinces in
competitions, that are bestowed, received or
accepted outside the participating provinces
or that are donated by persons outside the
participating provinces, for heroic deeds,
valour or distinction.
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12. Printed matter that is to be made
available to the general public, without
charge, for the promotion of tourism, where
the printed matter is brought into a participat
ing province
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(a) by or on the order of a foreign govern
ment or a government outside the partici
pating province or by an agency or repre
sentative of such a government; or
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(b) by a board of trade, chamber of com
merce, municipal or automobile associa
tion or similar organization to which it was
supplied for no consideration, other than
shipping and handling charges.
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13. Property that is brought into a partici
pating province by a charity or a public
institution and that has been donated to the
charity or the institution.
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14. Property that is brought into a partici
pating province by a person where it is
supplied to the person for no consideration,
other than shipping and handling charges, as
a replacement part under a warranty in respect
of tangible personal property.
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15. Property that is brought into a partici
pating province, the supply of which is
included in any of Parts I to IV and VIII of
Schedule VI.
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16. Containers that are brought into a
participating province where, because of
regulations made under Note 11(c) to Chapter
98 of Schedule I to the Customs Tariff, they
would, if they were imported, be imported free
of customs duties under that Act.
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17. Money or certificates or other docu
ments evidencing a right that is a financial
instrument.
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18. Property that is brought into a partici
pating province by a person after having been
supplied to the person by another person in
circumstances in which tax was payable in
respect of the property by the person under
subsection 165(2) or section 218.1 of the Act.
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19. Property that a person brings at any time
into a participating province and that at that
time is being supplied in a non-participating
province to the person by way of lease, licence
or similar arrangement under which continu
ous possession or use of the property is
provided for a period of more than three
months and in circumstances in which tax
under subsection 165(1) is payable by the
person in respect of that supply.
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20. Property that is brought into a partici
pating province by a person after having been
imported by the person in circumstances in
which
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(a) tax was not payable under section 212 of
the Act in respect of the property because of
section 213 of the Act; or
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(b) tax was payable under section 212.1 of
the Act and the person was not entitled to a
rebate of that tax under section 261.2 of the
Act.
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21. Property that is brought into a partici
pating province by a person after having been
used in, and removed from, a participating
province by the person.
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22. Property, other than a specified motor
vehicle, that is brought into a participating
province by a registrant (other than a regis
trant whose net tax is determined under
section 225.1 of the Act or under Part IV or V
of the Streamlined Accounting (GST) Regula
tions) for consumption, use or supply exclu
sively in the course of commercial activities
of the registrant.
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23. Prescribed property brought into a
participating province in prescribed circum
stances, subject to such terms and conditions
as may be prescribed.
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