(ii) outside the participating provinces to a person who is not a consumer and to whom either the property is delivered or made available, or physical possession of the property is transferred, in a participating province, and
	(b) consideration for the supply that is a rent, royalty or similar payment attributable to a period on or after the implementation date for that participating province became due after the announcement date for that participating province and before the specified pre-implementation date for that province or was paid after that announcement date and before that specified pre-implementation date without having become due,
	the following rules apply:
	(c) tax under subsection 165(2), 218.1(1) or 220.08(1), as the case may require, is, notwithstanding subsection 218.1(2) and section 220.04, payable in respect of that consideration if, but for subsection 218.1(2) and section 220.04, it would have been payable if the consideration had become due and been paid on the implementation date for the province and, in the case of tax under subsection 220.08(1), if section 1 of Part II of Schedule X did not apply, unless, in the case of tax under subsection 165(2) or 220.08(1),
	(i) the person is neither a registrant that is a selected listed financial institution nor a registrant whose net tax is determined under section 225.1 or under Part IV or V of the Streamlined Accounting (GST) Regulations, and
	(ii) the property is acquired by the person for consumption, use or supply exclusively in commercial activities of the person,
	(d) where the person is a registrant whose return under section 238 for the reporting period that includes the implementation date for the province is required to be filed on a particular day before the day that is four months after that implementation date, the person shall pay the tax to the Receiver General on or before the particular day and report the tax in that return, and
	(e) where paragraph (d) does not apply, section 219 and subsection 220.09(1) do not apply in respect of that tax and the person shall, before the day that is four months after that implementation date, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information.
Periods before implementa- tion	(3) Where a taxable supply of property by way of lease, licence or similar arrangement is made
	(a) in a participating province to a person, or
	(b) outside the participating provinces to a person to whom the property is delivered or made available, or physical possession of the property is transferred, in a participating province,
	no tax is payable under subsection 165(2), 218.1(1) or 220.08(1) in respect of the consideration for the supply that becomes due before the particular day that is four months after the implementation date for that participating province, or is paid before the particular day without having become due, to the extent that the consideration is rent, royalty or a similar payment attributable to a period before that implementation date.
Period including implementa- tion date	(4) Where a taxable supply of property by way of lease, licence or similar arrangement is made
	(a) in a participating province to a person, or
	(b) outside the participating provinces to a person to whom the property is delivered or made available, or physical possession of the property is transferred, in a participating province,
	no tax is payable under subsection 165(2), 218.1(1) or 220.08(1) in respect of consideration for the supply that is rent, royalty or a similar payment attributable to a period that begins before the implementation date for that participating province and ends before the day that is one month after the day immediately before that implementation date.
Application	(5) Subsections (1) to (4) do not apply in respect of payments of consideration for the use of, or the right to use, intangible personal property where the amount of the payment is not dependent on the amount of the use of or production from, or the profit from the use of or production from, the property.
Adjustments	355. (1) Where a person pays tax under subsections 352(9) or (10) or 354(2) calculated on the consideration or a part thereof for a taxable supply and that consideration or part thereof is subsequently reduced, to the extent that the person did not claim, and is not, but for this section, entitled to claim, an input tax credit or a rebate in respect of the portion of the tax payable under subsection 165(2), 218.1(1) or 220.08(1) that was calculated on the amount by which the consideration or part thereof was reduced, that portion is deemed, for the purpose of determining a rebate under section 261, to be an amount that was not payable or remittable by the person.
Application	(2) Subsection (1) does not apply in circumstances in which section 161 applies.
Services substantially all performed before implementa- tion	356. (1) Where a supply (other than a supply to which subsection (6) applies) of a service (other than a freight transportation service or a service that is the transportation of an individual) is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and all or substantially all of the service was performed before the implementation date for that participating province, no tax is payable under subsection 165(2), 218.1(1) or 220.08(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.
Services partly performed before implementa- tion	(2) Where a supply (other than a supply to which subsection (6) applies) of a service (other than a freight transportation service or a service that is the transportation of an individual) is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and all or substantially all of the service was not performed before the implementation date for that province, no tax is payable under subsection 165(2), 218.1(1) or 220.08(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 to the extent that the consideration relates to any part of the service that was performed before that implementation date.
Pre-payments after specified pre- implementation date for services	(3) Subject to subsections 351(8) and 352(5), where a taxable supply (other than a supply to which subsection (6) applies) of a service (other than a freight transportation service or a service that is the transportation of an individual) is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and any consideration for the supply 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 any part of the service that was not performed before that implementation date, that consideration is deemed, for the purpose of applying subsection 165(2), section 218.1 or subsection 220.08(1), as the case may require, to the supply, to have become due on that implementation date and not to have been paid before that implementation date.
Memberships and admissions	(4) For the purposes of this Division, a supply of a membership in a club, an organization or an association and a supply of an admission in respect of a place of amusement, a seminar, an activity or an event in a participating province are each deemed to be a supply of a service, but a supply of a right to acquire a membership in a club, an organization or an association is deemed to be a supply of property.
Admissions sold before announce- ment	(5) Where a taxable supply of an admission to a dinner, ball, concert, show or like event in a participating province is made to a person on or before the announcement date for the participating province,
	(a) no tax is payable under subsection 165(2) in respect of any supply of an admission to that event; and
	(b) no amount in respect of tax payable under subsection 165(2), section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) shall be included in determining an input tax credit of the supplier in respect of any property or service to the extent that it was acquired, imported or brought into a participating province by the supplier for consumption or use in making supplies of those admissions or in holding that event.
Lifetime memberships	(6) Where a supply of a membership for the lifetime of an individual is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and the total of all amounts that were paid after the announcement date for that province and before the implementation date for that province as consideration for the supply exceeds 25% of the total consideration for the supply, for the purpose of applying subsection 165(2), 218.1(1) or 220.08(1) to the supply, as the case may require, the excess amount is deemed to have become due on that implementation date and not to have been paid before that implementation date.
Combined supply	(7) For the purpose of determining when tax under subsection 165(2) becomes payable in respect of a supply made in a participating province, where
	(a) any combination of service, personal property or real property (each of which is in this subsection referred to as an ``element'') is supplied in a participating province,
	(b) the consideration for each element is not separately identified, and
	(c) no tax would be payable under subsection 165(2) in respect of an element that is property, the ownership or possession of which is transferred to the recipient before the implementation date for that province, if that element were supplied separately,
	the element mentioned in paragraph (c) is deemed to have been supplied separately from all of the other elements.
Application	(8) This section does not apply to a supply in respect of which section 353 applies.
Legal service performed before implementa- tion	357. (1) Where a supply of a legal service is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and the consideration for the supply does not become due under the agreement for the supply until allowed, directed or ordered by a court or until the completion or termination of the service provided by the supplier, no tax is payable under subsection 165(2), 218.1(1) or 220.08(1) in respect of that consideration to the extent that it relates to any part of the service that was performed before the implementation date for that province.
Service of representa- tive, trustee, receiver or liquidator	(2) Where
	(a) a supply of
	(i) a service of a personal representative in respect of the administration of an estate, or
	(ii) a service of a trustee, receiver or liquidator
	is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and
	(b) consideration for the supply does not become due
	(i) in the case of the service of a personal representative, until it is approved by all beneficiaries of the estate or in accordance with the terms of the trust binding the personal representative,
	(ii) in the case of the service of a trustee, until a date determined under the terms of the trust or an agreement in writing for the supply, or
	(iii) in any case, until it is allowed, directed or ordered by a court,
	no tax is payable under subsection 165(2), 218.1(1) or 220.08(1) in respect of that consideration to the extent that it relates to any part of the service that was performed before the implementation date for that province.
Services performed before implementa- tion	(3) For the purposes of subsections (1) and (2), where substantially all of a service supplied in a participating province, or outside the participating provinces, to a person resident in a participating province, is performed before the implementation date for that province, all of the service is deemed to have been performed before that implementation date.
Transporta- tion of individuals	358. (1) Where a supply is made by a person in a participating province of a service that is the transportation of an individual (other than a service to which subsection (4) applies) and the service begins before the implementation date for that province, no tax is payable under subsection 165(2) in respect of any consideration, that is paid or becomes due before the day that is four months after the implementation date, for that supply or for a supply of a service provided by the person of transporting the individual's baggage in connection with the transportation of the individual.
Transporta- tion of individuals	(2) Where any consideration for a supply made in a participating province of a service that is the transportation of an individual (other than a service to which subsection (4) applies) 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 any part of the service that was not performed before the implementation date for that province, for the purpose of applying subsection 165(2) to the supply, that consideration is deemed to have become due on that implementation date and not to have been paid before that implementation date.
Transporta- tion pass within 30 days of implementa- tion	(3) No tax is payable under subsection 165(2) in respect of a supply made in a participating province by a person to an individual of a transportation pass that entitles the individual to transportation services, during a period beginning before the implementation date for that province and ending before the day that is one month after that implementation date, without payment of consideration by the individual each time a supply of a transportation service is made to the individual.
Transporta- tion pass	(4) Where a supply is made in a participating province by a person to an individual of a transportation pass that entitles the individual to transportation services, during a period beginning before the implementation date for that province and ending on or after the day that is one month after that implementation date, without payment of consideration by the individual each time a supply of a transportation service is made to the individual and consideration for the pass becomes due, or is paid without having become due, on or after the specified pre-implementation date for that province and before the day that is four months after the implementation date for that province , the part of the consideration for the pass determined by the formula
	A x B/C
	where
	A is amount of the consideration for the pass,
	B is the number of days in the period that are on or after that implementation date, and
	C is the number of days in the period,
	is deemed, for the purpose of applying subsection 165(2) to the supply, to have become due on that implementation date and not to have been paid before that implementation date.
Freight transporta- tion services	359. (1) Where one or more carriers make a supply in a participating province of freight transportation services in respect of a continuous freight movement of tangible personal property and, before the implementation date for that province, the shipper of the property transfers possession of the property to the first carrier engaged in the continuous freight movement, 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.
Freight transporta- tion services after implementa- tion	(2) Where
	(a) one or more carriers make a supply of freight transportation services in a participating province in respect of a continuous freight movement of tangible personal property,
	(b) the shipper of the property does not transfer possession of the property before the implementation date for that province to the first carrier engaged in the continuous freight movement, and
	(c) consideration for the supply is paid or becomes due on or after the specified pre-implementation date for that province and before that implementation date,
	that consideration is deemed, for the purpose of applying subsection 165(2) to the supply, to have become due on that implementation date and not to have been paid before that implementation date.
Interpreta- tion	(3) For the purposes of this section, ``continuous freight movement'', ``freight transportation service'' and ``shipper'' have the same meanings as in Part VII of Schedule VI.
Meaning of ``funeral services''	360. (1) In this section, ``funeral services'' includes the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an arrangement for the provision of funeral services.
Funeral arrangements entered into before implementa- tion	(2) Where
	(a) an arrangement to supply funeral services in respect of an individual is entered into in writing before the implementation date for a participating province,
	(b) under the terms of the arrangement, the funds required to pay for the funeral services are held by a trustee who is responsible for acquiring funeral services in respect of the individual, and
	(c) at the time the arrangement is entered into, it is reasonable to expect that all or a part of those funds will be advanced to the trustee before the individual's death,
	no tax is payable by the trustee under subsection 165(2) in respect of the supply in that province of funeral services under the arrangement or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) in respect of funeral services supplied under the arrangement for consumption or use in that province.
Funeral arrangements entered into before implementa- tion	(3) Where an arrangement to supply funeral services in respect of an individual is entered into in writing at any time before the implementation date for a participating province and, at that time, it is reasonable to expect that all or a part of the consideration for the supply of the funeral services will be paid before the individual's death, no tax is payable under subsection 165(2) in respect of the supply in that province of funeral services under the arrangement or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) in respect of funeral services supplied under the arrangement for consumption or use in that province.
Exclusive products held on implementa- tion	361. (1) Where before the implementation date for a participating province, when an approval of the Minister for the application of section 178.3 to a direct seller is in effect, the direct seller has made a taxable supply by way of sale (other than a zero-rated supply) of an exclusive product of the direct seller to an independent sales contractor of a direct seller who is not a distributor in respect of whom an approval granted under subsection 178.2(4) on application made jointly with the direct seller is in effect and the independent sales contractor holds, at the beginning of that day, the exclusive product for sale in a participating province, for the purpose of applying subsection 165(2) or 220.05(1), as the case may require, the direct seller is deemed to have made and the independent sales contractor is deemed to have received, on that implementation date, a supply by way of sale of the exclusive product in accordance with the rules provided in subsection 178.3(1).
Exclusive products held on implementa- tion	(2) Where before the implementation date for a participating province, when an approval of the Minister for the application of section 178.4 to a distributor of a direct seller is in effect, the distributor has made a taxable supply by way of sale (other than a zero-rated supply) of an exclusive product of the direct seller to an independent sales contractor of a direct seller who is not a distributor in respect of whom an approval granted under subsection 178.2(4) on application made jointly with the direct seller is in effect and the independent sales contractor holds, at the beginning of that day, the exclusive product for sale in a participating province, for the purpose of applying subsection 165(2) or 220.05(1), as the case may require, the distributor is deemed to have made and the independent sales contractor is deemed to have received, on that implementation date, a supply by way of sale of the exclusive product in accordance with the rules provided in subsection 178.4(1).
Definitions	(3) In this section, ``direct seller'', ``distributor'', ``exclusive product'' and ``independent sales contractor'' have the meanings assigned by section 178.1.