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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-imple- mentation 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-imple- mentation date
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(2) Subject to subsection (4), where
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the following rules apply:
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Periods before
implementa- tion
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(3) Where a taxable supply of property by
way of lease, licence or similar arrangement is
made
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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.
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Period
including
implementa- tion date
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(4) Where a taxable supply of property by
way of lease, licence or similar arrangement is
made
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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.
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Application
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(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.
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Adjustments
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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.
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Application
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(2) Subsection (1) does not apply in
circumstances in which section 161 applies.
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Services
substantially
all performed
before
implementa- tion
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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.
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Services
partly
performed
before
implementa- tion
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(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.
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Pre-payments
after specified
pre-imple- mentation date for services
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(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.
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Memberships
and
admissions
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(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.
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Admissions
sold before
announce- ment
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(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,
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Lifetime
memberships
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(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.
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Combined
supply
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(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
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the element mentioned in paragraph (c) is
deemed to have been supplied separately from
all of the other elements.
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Application
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(8) This section does not apply to a supply
in respect of which section 353 applies.
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Legal service
performed
before
implementa- tion
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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.
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Service of
represen- tative, trustee, receiver or liquidator
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(2) Where
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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.
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Services
performed
before
implementa- tion
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(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.
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Transporta- tion of individuals
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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.
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Transporta- tion of individuals
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(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.
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Transporta- tion pass within 30 days of implementa- tion
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(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.
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Transporta- tion pass
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(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
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A x B/C
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where
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A is amount of the consideration for the pass,
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B is the number of days in the period that are
on or after that implementation date, and
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C is the number of days in the period,
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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.
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Freight
transporta- tion services
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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.
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Freight
transporta- tion services after implementa- tion
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(2) Where
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