Ongoing services	(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,
	(a) the supplier is deemed to have made, and the person is deemed to have received, a separate supply of the service for the billing period;
	(b) the supply of the service for the billing period is deemed to be made on the earliest of
	(i) the first day of the billing period,
	(ii) the day on which the payment that is attributable to the billing period becomes due, and
	(iii) the day on which the payment that is attributable to the billing period is made; and
	(c) the payment that is attributable to the billing period is deemed to be consideration payable in respect of the supply of the service for the billing period.
Supply of real property partly outside province	136.2 For the purposes of determining in which participating province, if any, a taxable supply of real property is made and determining 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 particular 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.
Separate supplies of freight services	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 property 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 transporting 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.
Definition ``telecommu- nications channel''	136.4 (1) In this section, ``telecommunications channel'' means a telecommunications circuit, line, frequency, channel, partial channel or other means of sending or receiving a telecommunication but does not include a satellite channel.
Dedicated telecom- munications channel	(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,
	(a) the person is deemed to have made a separate supply of the service in each of those two provinces and in each province, if any, that is between those provinces; and
	(b) the consideration for the supply in each province is deemed to be equal to the amount determined by the formula
	(A/B) x C
	where
	A is the distance over which the telecommunications would be transmitted in that province if the telecommunications were transmitted solely by means of cable and related telecommunications facilities located in Canada that connected, in a direct line, the transmitters for emitting and receiving the telecommunications,
	B is the distance over which the telecommunications would be transmitted in Canada if the telecommunications were transmitted solely by such means, and
	C is the total consideration paid or payable by the recipient for the sole access to the telecommunications channel.
	(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.
1993, c. 27, s. 18(2)	(3) Sections 136.2 to 136.4 of the Act, as enacted by subsection (1), come into force on April 1, 1997.
1993, c. 27, s. 18(2)	155. (1) Subsection 141(2) of the Act is replaced by the following:
Intended use in commercial activities	(2) For the purposes of this Part, where substantially all of the consumption or use for which a person, other than a financial institution, acquires or imports property or a service or brings it into a participating province is in the course of the person's 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 activities.
1993, c. 27, s. 18(2)	(2) Subsection 141(4) of the Act is replaced by the following:
Intended use in other activities	(4) For the purposes of this Part, where substantially all of the consumption or use for which a person, other than a financial institution, 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.
1993, c. 27, s. 18(2)	(3) Paragraph 141(5)(b) of the Act is replaced by the following:
	(b) where property or a service is acquired, imported or brought into a participating province for consumption or use in relation to the real property, subsections (1) to (4) apply to the property or service only to the extent it is acquired, imported or brought into the province, as the case may be, for consumption or use in relation to the part that is not part of the residential complex.
	(4) Subsections (1) to (3) come into force on April 1, 1997.
1994, c. 9, s. 4(1)	156. (1) Subsection 141.01(2) of the Act, as amended by subsections 5(3) and (4), is replaced by the following:
Acquisition for purpose of making supplies	(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,
	(a) for consumption or use in the course of commercial activities of the person, to the extent that the property or service is acquired, imported or brought into the province by the person for the purpose of making taxable supplies for consideration in the course of that endeavour; and
	(b) for consumption or use otherwise than in the course of commercial activities of the person, to the extent that the property or service is acquired, imported or brought into the province by the person
	(i) for the purpose of making supplies in the course of that endeavour that are not taxable supplies made for consideration, or
	(ii) for a purpose other than the making of supplies in the course of that endeavour.
1994, c. 9, s. 4(1)	(2) The portion of paragraph 141.01(4)(c) of the Act before subparagraph (i) is replaced by the following:
	(c) to the extent that the supplier acquired or imported a particular property or service or brought it into a participating province for the purpose of making the free supply of that property or service or for consumption or use in the course of making the free supply, the supplier shall be deemed, for the purposes of subsection (2), to have acquired or imported the particular property or service or brought it into the province, as the case may be,
1994, c. 9, s. 4(1)	(3) Paragraph 141.01(5)(a) of the Act, as enacted by subsection 5(7), is replaced by the following:
	(a) the extent to which properties or services are acquired, imported or brought into a participating province by the person for the purpose of making taxable supplies for consideration or for other purposes, and
	(4) Subsections (1) to (3) come into force on April 1, 1997.
1994, c. 9, s. 4(1)	157. (1) Subparagraph 141.1(1)(a)(i) of the Act is replaced by the following:
	(i) was last acquired or imported by the person, or was brought into a participating province by the person after it was last acquired or imported by the person, for consumption or use in the course of commercial activities of the person or was consumed or used by the person in the course of a commercial activity of the person after it was last acquired or imported by the person, or
1993, c. 27, s. 18(2)	(2) Subparagraphs 141.1(1)(b)(i) and (ii) of the Act are replaced by the following:
	(i) was last acquired or imported by the person exclusively for consumption or use in the course of activities of the person that are not commercial activities, was not brought into a participating province for consumption or use in the course of commercial activities of the person after it was last acquired or imported by the person and was not consumed or used by the person in the course of commercial activities of the person after it was last acquired or imported by the person, or
	(ii) was manufactured or produced by the person in the course of activities of the person that are not commercial activities exclusively for consumption or use in the course of activities of the person that are not commercial activities, was not brought into a participating province for consumption or use in the course of commercial activities of the person and was not consumed or used in the course of a commercial activity of the person and was not deemed under this Part to have been acquired by the person,
1993, c. 27, s. 18(2)	(3) The portion of paragraph 141.1(2)(a) of the Act before subparagraph (i) is replaced by the following:
	(a) where a person makes a particular supply by way of sale of personal property or a service that was acquired, imported, brought into a participating province, manufactured or produced by the person exclusively for the purpose of making a supply of that property or service by way of sale in the course of a business of the person or in the course of an adventure or concern of the person in the nature of trade, except where
	(4) Subsections (1) to (3) come into force on April 1, 1997.
	158. (1) The Act is amended by adding the following section after section 144:
Supply in a province	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.
	(2) Subsection (1) comes into force on April 1, 1997.
1990, c. 45, s. 12(1)	159. (1) Subsections 163(1) and (2) of the Act are replaced by the following:
Considera- tion for portions of tour package	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 package or the non-provincially taxable portion of the tour package, as the case may be, (in this subsection referred to as the ``relevant portion'') is deemed to be
	(a) where the supply is made by the first supplier of the tour package, the amount determined by the formula
	A x B
	where
	A is the taxable percentage in respect of the relevant portion at the time the supply is made, and
	B is the total consideration for the entire tour package; and
	(b) where the supply is made by any other person, the amount determined by the formula
	A x B
	where
	A is the percentage that the consideration for the supply to the person of the relevant portion is of the total consideration paid or payable by the person for the entire tour package, and
	B is the total consideration paid or payable to the person for the entire tour package.
Taxable and non-taxable portions	(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 incidental to, the provision of the remaining parts of the tour package.
Provincially taxable portion	(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.
Transition	(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.
1990, c. 45, s. 12(1)	(2) The definitions ``base fraction'', ``initial taxable percentage'' and ``taxable percentage'' in subsection 163(3) of the Act are replaced by the following:
``base percentage'' « pourcentage de référence »	``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
	A/B
	where
	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 attributable to the relevant portion, and
	B is the base price;
``initial taxable percentage'' « pourcentage taxable initial »	``initial taxable percentage'' 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, 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
	A/B
	where
	A is the part of the initial price that is, at that time, reasonably attributable to the relevant portion, and
	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
	(a) where the difference between the base percentage at that time in respect of the relevant portion and either the initial taxable percentage in respect of the relevant portion or the base percentage at an earlier time in respect of the relevant portion is more than 10 percentage points, the base percentage at the particular time in respect of the relevant portion, and
	(b) in any other case, the initial taxable percentage in respect of the relevant portion;
	(3) Subsection 163(3) of the Act is amended by adding the following in alphabetical order:
``non- provincially taxable portion'' « partie non taxable au provincial »	``non-provincially taxable portion'' of a tour package means all property and services included in the taxable portion of the tour package that are not included in the provincially taxable portions of the tour package;
``provincially taxable portion'' « partie taxable au provincial »	``provincially taxable portion'' of a tour package, in respect of a participating province, means all property and services that are included in the tour package and the supplies of which, if made otherwise than as part of the tour package, would be supplies made in the participating province in respect of which tax under subsection 165(2) would be payable;