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Agreement
for progress
payments
before
implementa- tion
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(8) Where a taxable supply is made in a
participating province to an individual under
an agreement in writing entered into on or
before the announcement date for that
province between the supplier and the
individual to construct or substantially
renovate a single unit residential complex, a
residential condominium unit or a multiple
unit residential complex that does not contain
more than two residential units for use as the
primary place of residence of the individual or
another individual who is related to, or is the
former spouse of, the individual,
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Property and Services |
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Transfer of
personal
property
before
implementa- tion
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352. (1) Where a taxable supply by way of
sale of tangible personal property is made in
a participating province to a person under an
agreement in writing entered into on or before
the announcement date for that province, to
the extent that
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no tax is payable under subsection 165(2) in
respect of any consideration for the supply of
the property under the agreement.
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Imported
taxable supply
under pre- announcement date agreement
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(2) Where an imported taxable supply
(within the meaning assigned by section 217)
of tangible personal property is made, under
an agreement in writing entered into on or
before the announcement date for a
participating province, to a person who is
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and physical possession of the property is
transferred to the person before the
implementation date for that province, no tax
is payable under subsection 218.1(1) in
respect of any consideration for the supply of
the property under the agreement.
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No written
agreement
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(3) Where a taxable supply by way of sale
of tangible personal property (other than a
supply to which subsection (1) applies) is
made in a participating province to a person,
to the extent that
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no tax is payable under subsection 165(2) in
respect of any consideration for the supply
that is paid or becomes due before the day that
is four months after that implementation date.
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Imported
taxable supply
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(4) Where an imported taxable supply
(within the meaning assigned by section 217)
of tangible personal property (other than a
supply to which subsection (2) applies) is
made to a person who is
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and physical possession of the property is
transferred to the person before the
implementation date for that province, no tax
is payable under subsection 218.1(1) in
respect of any consideration for the supply
that is paid or becomes due before the day that
is four months after that implementation date.
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Continuous
supplies
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(5) To the extent that consideration for a
supply made in a participating province of
electricity, natural gas, steam or any property
or service that
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on a continuous basis by means of a wire,
pipeline or other conduit is paid or becomes
due before the day that is four months after the
implementation date for that province, no tax
is payable under subsection 165(2) in respect
of the property or service delivered,
performed or made available, as the case may
be, to the recipient before the implementation
date for that province.
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Continuous
supplies
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(6) To the extent that consideration for a
taxable supply made in a participating
province of electricity, natural gas, steam or
any property or service that
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on a continuous basis by means of a wire,
pipeline or other conduit becomes due on or
after the day that is four months after the
implementation date for that province, or is
paid on or after that day without having
become due, and at a time when the supplier
is a registrant, subsection 165(2) applies to the
supply in respect of that consideration
regardless of when the property or service is
delivered, performed or made available, as the
case may be.
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Payment
before
implementa- tion for subscription
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(7) No tax is payable under subsection
165(2) or section 212.1 in respect of any
consideration for a taxable supply made in a
participating province of a subscription for
newspapers, magazines or other publications
published periodically that is paid before the
implementation date for that province.
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Prepayment
after specified
pre- implementation date for tangible personal property
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(8) Except where subsection (7) applies,
where a taxable supply of tangible personal
property by way of sale is made
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any consideration that becomes due, or is paid
without having become due, on or after the
specified pre-implementation date for that
province and before the implementation date
for that province for property that is not
delivered to the recipient and ownership of
which is not transferred to the recipient before
that implementation date is deemed, for the
purpose of applying subsection 165(2) or
section 218.1 to the supply, as the case may
require, to have become due on that
implementation date and not to have been paid
before that implementation date.
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Prepayment
before
specified pre- implementation date for tangible personal property
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(9) Subject to subsections (5) and (7), where
a taxable supply of tangible personal property
is made by way of sale
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ownership and possession of the property are
not transferred to the person before the
implementation date for that province and
consideration for the supply becomes due or is
paid without having become due after the
announcement date for that province and
before the specified pre-implementation date
for that province,
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Prepayments
before
specified pre- implementation date for services
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(10) Subject to subsections (5) and 356(1),
358(1) and 359(1), where a taxable supply of
a service is made
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and consideration became due or was paid
without having become due after the
announcement date for that province and
before the specified pre-implementation date
for that province for any part of the service that
was not performed before the implementation
date for that province,
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Tangible
personal
property
returned after
implementa- tion
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(11) Where a person purchased tangible
personal property in a participating province
from a supplier before the implementation
date for that province and, on or after that
implementation date and before the day that is
four months after that implementation date,
the person returns the property to the supplier
in exchange for other tangible personal
property that the supplier supplies to the
person in the province,
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Supply
completed
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(12) Where all or part of the consideration
for a taxable supply by way of sale of tangible
personal property made in a participating
province becomes due or is paid without
having become due on or after the day that is
four months after the implementation date for
that province and ownership or possession of
the property was transferred before that
implementation date to the recipient under the
agreement for the supply,
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is, for the purpose of determining when tax
under subsection 165(2) becomes payable in
respect of the supply, deemed to have been
transferred to the recipient on the day that is
four months after that implementation date.
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Application
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(13) This section does not apply to a supply
in a participating province to which section
353 applies.
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Budget
arrangements
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353. (1) Where a supply of property or a
service (other than a subscription for
newspapers, magazines or other publications
published periodically) is made in a
participating province and the consideration
for the supply of the property or service
delivered, performed or made available
during any period beginning before the
implementation date for that province and
ending on or after that implementation date is
paid by the recipient under a budget payment
arrangement with a reconciliation of the
payments to take place at or after the end of the
period and before the day that is one year after
that implementation date, at the time the
supplier issues an invoice for the
reconciliation of the payments, the supplier
shall determine the positive or negative
amount determined by the formula
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A - B
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where
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A is the tax that would be payable under
subsection 165(2) by the recipient for the
part of the property or service supplied
during the period that was delivered,
performed or made available on or after that
implementation date if the consideration
therefor had become due and been paid on
or after that implementation date; and
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B is the total tax payable under subsection
165(2) by the recipient in respect of the
supply of the property or service delivered,
performed or made available during the
period.
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Collection of
tax
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(2) Where the amount determined under
subsection (1) in respect of a supply of
property or a service is a positive amount and
the supplier is a registrant, the supplier shall
collect, and is deemed to have collected on the
day the invoice for the reconciliation of
payments is issued, that amount from the
recipient as tax under subsection 165(2).
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Refund of
excess
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(3) Where the amount determined under
subsection (1) in respect of a supply of
property or a service is a negative amount and
the supplier is a registrant, the supplier shall
refund or credit that amount to the recipient
and issue a credit note for that amount in
accordance with section 232.
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Continuous
supply
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(4) Where a supply of property or a service,
during any period for which the supplier issues
an invoice for the supply, is made in a
participating province on a continuous basis
by means of a wire, pipeline or other conduit
and, because of the method of recording the
delivery of the property or the provision of the
service, the time at which the property or a part
thereof is delivered, or the time at which the
service or a part thereof is provided, cannot
reasonably be determined, an equal part of the
whole of the property delivered, or of the
whole of the service provided, in the period is
deemed, for the purposes of this section, to
have been delivered or provided, as the case
may be, on each day of the period.
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Prepayments
of rent and
royalties after
specified pre- implementation date
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354. (1) Subject to subsection (4), where
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that consideration is deemed, for the purpose
of applying subsection 165(2), 218.1(1) or
220.08(1) to the supply, as the case may
require, to have become due on that
implementation date and not to have been paid
before that implementation date.
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Prepayments
of rent and
royalties
before
specified pre- implementation date
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(2) Subject to subsection (4), where
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