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(i) a taxable supply made by way of lease,
licence or similar arrangement,
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(ii) a taxable supply by way of sale of the
condominium complex made after either
the builder or the successor has used the
complex as capital property in a business
of the builder or successor, substantially
renovated the complex or made another
supply by way of sale of the complex and
subsequently reacquired it, or
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(iii) a taxable supply by way of sale of a
residential condominium unit located in
the complex made after either the builder
or the successor has used the unit as
capital property in a business of the
builder or successor or made another
supply by way of sale of the unit and
subsequently reacquired it; and
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(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
builder or successor in respect of any
property or service to the extent that it was
acquired, imported or brought into a
participating province by the builder or
successor for consumption or use in making
a supply of the complex or the residential
condominium unit located in the complex
in respect of which tax under subsection
165(2) is not payable because of paragraph
(a).
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| Transfer of
residential
condominium
unit by
limited
partnership
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(7) Where
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(a) an offering memorandum (within the
meaning assigned by subsection 336(6)), in
respect of an offer to sell interests in a
limited partnership, is issued to prospective
subscribers on or before the announcement
date for a participating province,
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(b) at the time the offering memorandum is
issued, it is proposed that the limited
partnership will exclusively engage in the
activities of acquiring land in that province
or a beneficial interest therein, constructing
a condominium complex on the land,
owning residential condominium units
located in the complex and supplying those
units by way of lease, licence or similar
arrangement for the purpose of their
occupancy by individuals as places of
residence,
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(c) the offering memorandum does not
provide for an increase in the subscription
prices (within the meaning assigned by
subsection 336(6)) of the interests in the
partnership because of a change in the
application of taxes and those subscription
prices are not increased after that day and
before the offer to sell the interests expires,
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(d) a particular interest in the limited
partnership is transferred to a subscriber in
accordance with the offering
memorandum,
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(e) the limited partnership, whether or not in
concert with another person,
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(i) acquires ownership of land in that
province or a beneficial interest therein
before the implementation date for that
province, and
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(ii) engages a person to construct a
condominium complex on that land
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under agreements in writing entered into on
or before the announcement date for that
province or under agreements in writing
entered into after that day that substantially
conform with terms and conditions relating
to those agreements as set out in the offering
memorandum,
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(f) the particular interest relates to a
particular residential condominium unit
that is owned by the limited partnership and
is located in the condominium complex,
and
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(g) possession of the particular residential
condominium unit is given on or after the
implementation date for that province to a
person under a lease, licence or similar
arrangement for the purpose of its
occupancy by an individual as a place of
residence,
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the following rules apply:
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(h) no tax is payable by the limited
partnership under subsection 165(2) in
respect of a supply made under an
agreement referred to in paragraph (e),
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(i) 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 the supply,
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(j) no tax is payable by the limited
partnership under subsection 165(2) in
respect of a supply of any unit located in the
complex deemed under subsection 191(1)
to have been made, and
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(k) no amount in respect of tax payable by
the limited partnership 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
limited partnership in respect of
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(i) any improvement to the land or
complex, or
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(ii) any other property or service to the
extent that it was acquired, imported or
brought into a participating province by
the limited partnership for consumption
or use in making a supply of the complex
or a unit located in the complex.
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Agreement
for progress
payments
before
implementa-
tion
|
(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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(a) no tax is payable under subsection
165(2) in respect of the supply; and
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(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 the supply.
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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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(a) the property is delivered to the person
before the implementation date for that
province, or
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(b) ownership of the property is transferred
to the person before that implementation
date,
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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-
announcemen
t 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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(a) resident in that province, or
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(b) a registrant to whom the property is
delivered or made available, or physical
possession of the property is transferred, in
that province,
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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
|
(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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(a) the property is delivered to the person
before the implementation date for that
province, or
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(b) ownership of the property is transferred
to the person before that implementation
date,
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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
|
(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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(a) resident in a participating province, or
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(b) a registrant to whom the property is
delivered or made available, or physical
possession of the property is transferred, in
a participating province,
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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
|
(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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(a) in the case of property, is delivered or
made available, or
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(b) in the case of a service, is performed or
made available
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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
|
(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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(a) in the case of property, is delivered or
made available, or
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(b) in the case of a service, is performed or
made available
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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
|
(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-
implementatio
n date for
tangible
personal
property
|
(8) Except where subsection (7) applies,
where a taxable supply of tangible personal
property by way of sale is made
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(a) in a participating province, or
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(b) outside Canada to a person to whom the
property is delivered or made available, or
physical possession of the property is
transferred, in a participating province,
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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-
implementatio
n date for
tangible
personal
property
|
(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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(a) in a participating province by a
registrant to a person who is not a consumer,
or
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(b) outside Canada 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,
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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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(c) tax under subsection 165(2) or 218.1(1),
as the case may require, is, notwithstanding
subsection 218.1(2), payable in respect of
that consideration if it would, but for that
subsection, have been payable if the
consideration had become due and been
paid on the implementation date for the
province, unless, in the case of tax under
subsection 165(2), the property is acquired
by the person for consumption, use or
supply exclusively in commercial activities
of the person and 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,
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(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
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(e) where paragraph (d) does not apply,
section 219 does 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.
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Prepayments
before
specified pre-
implementatio
n date for
services
|
(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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(a) in a participating province by a
registrant to a person who is not a consumer,
or
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(b) outside the participating provinces to a
person who is resident in a participating
province and who is not a consumer,
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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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(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),
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(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
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(ii) the service is acquired by the person
for consumption, use or supply
exclusively in commercial activities of
the person,
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(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
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(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.
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Tangible
personal
property
returned after
implementa-
tion
|
(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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(a) if the consideration for the supply of the
other property exceeds the consideration
for the returned property, tax under
subsection 165(2) in respect of the other
property applies only on the excess amount;
and
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(b) if the consideration for the supply of the
other property is less than or equal to the
consideration for the returned property, no
tax under subsection 165(2) is payable in
respect of the supply of the other property.
|
|
| Supply
completed
|
(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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(a) where paragraph 168(3)(a) applies,
ownership and possession of the property,
and
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(b) where paragraph 168(3)(b) applies,
ownership of the property,
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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
|
(13) This section does not apply to a supply
in a participating province to which section
353 applies.
|
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| Budget
arrangements
|
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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