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DIVISION IV.1 |
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TAX ON PROPERTY AND SERVICES BROUGHT INTO A PARTICIPATING PROVINCE |
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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 (other
than an amount of tax that is prescribed for the
purposes of paragraph (a) of the description of
F in subsection 225.2(2)) 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
personal 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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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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Non-taxable
property
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(3) No tax is payable under subsection (1) in
respect of property where
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Supply by
unregistered
non-resident
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220.06 (1) Subject to this Part, where a
person is the recipient of a taxable supply
(other than a zero-rated or prescribed supply)
of tangible personal property that is, at a
particular time, 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 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 participating province;
and
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B is
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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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Non-taxable
property
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(3) No tax is payable under subsection (1) in
respect of property where
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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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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
addition 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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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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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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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
consumption, 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
calculated 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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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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and the tax shall be paid in prescribed manner
to the Receiver General at the earlier of the
time the person registers 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
subsection (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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205. (1) Subsection 223(1) of the Act is
replaced by the following:
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Disclosure of
tax
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223. (1) Every registrant who makes a
taxable supply to a recipient shall
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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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206. (1) Paragraph 225(5)(b) of the Act is
replaced by the following:
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(2) Subsection (1) comes into force on
April 1, 1997.
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207. (1) Subparagraph (a)(ii) 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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(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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