Bill C-70

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

	PART V
	SERVICES
	1. In this Part, ``Canadian element'' of a service means the portion of the service that is performed in Canada.
	2. Subject to Parts IV and VI to VIII, a supply of a service is made in a province if
	(a) all or substantially all of the Canadian element of the service is performed in the province; or
	(b) the place of negotiation of the supply is in the province and it is not the case that all or substantially all of the service is per formed outside the province.
	3. Subject to section 2, where the Canadian element of a service is performed primarily in the participating provinces, the supply of the service is made in the participating province in which the greatest proportion of the Cana dian element is performed, unless the place of negotiation of the supply is outside Canada and it is not the case that all or substantially all of the service is performed in Canada.
	PART VI
	TRANSPORTATION SERVICES
	1. The definitions in this section apply in this Part.
	``continuous journey'' has the meaning as signed by section 1 of Part VII of Schedule VI.
	``destination'' of a freight transportation ser vice means the place specified by the ship per of the property where possession of the property is transferred to the person to whom the property is consigned or ad dressed by the shipper.
	``freight transportation service'' has the mean ing assigned by section 1 of Part VII of Schedule VI but does not include a service referred to in Part VII of this Schedule.
	``leg'' of a journey on a conveyance means a part of the journey that begins where pas sengers embark or disembark the convey ance or where it is stopped to allow for its servicing or refuelling and ends where it is next stopped for any of those purposes.
	``origin'' of a continuous journey has the meaning assigned by section 1 of Part VII of Schedule VI.
	``stopover'', in respect of a continuous jour ney, has the meaning assigned by section 1 of Part VII of Schedule VI except that it does not include, in the case of a continuous journey of an individual or group of individ uals that does not include transportation by air and the origin and termination of which are in Canada, any place outside Canada where, at the time the journey begins, the individual or group is not scheduled to be outside Canada for an uninterrupted period of at least 24 hours during the course of the journey.
	``termination'' of a continuous journey has the meaning assigned by section 1 of Part VII of Schedule VI.
	2. A supply of a passenger transportation service that is part of a continuous journey is made in a province if,
	(a) where the ticket or voucher issued in respect of the passenger transportation service included in the continuous journey that is provided first specifies the origin of the continuous journey, the origin is a place in the province and the termination, and all stopovers, in respect of the continuous journey are in Canada; and
	(b) in any other case, the place of negoti ation of the supply is in the province.
	3. Where a supply by way of sale of tangible personal property or a service (other than a passenger transportation service) is made to an individual on board a conveyance in the course of a business of supplying passenger transportation services and physical posses sion of the property is transferred to the individual, or the service is wholly performed, on board the conveyance during any leg of the journey that begins in any participating prov ince and ends in any participating province, the supply is made in the participating prov ince in which that leg of the journey begins.
	4. A supply by a person of a service of transporting an individual's baggage in con nection with a passenger transportation ser vice supplied by the person to the individual is made in a province if the supply of the transportation service is made in the province.
	5. A supply of a freight transportation service is made in a province if the destination of the service is in the province.
	PART VII
	POSTAGE
	1. A supply by the Canada Post Corporation of a service of delivering tangible personal property is made in a province if payment for the supply is evidenced by a stamp, postage impression or postage meter impression au thorized by the Corporation for the purpose of paying postage and the place of negotiation of the supply is in the province, unless the consideration for the supply is $5 or more and the address to which the property is sent is not in a participating province.
	PART VIII
	TELECOMMUNICATION SERVICES
	1. For the purposes of this Part, the billing location for a telecommunication service supplied to a recipient is in a province if,
	(a) where the consideration paid or payable for the service is charged or applied to an account that the recipient has with a person who carries on the business of supplying telecommunication services and the ac count relates to telecommunications facili ties that are used or are available for use by the recipient to obtain telecommunication services, all those telecommunications fa cilities are ordinarily located in the prov ince; and
	(b) in any other case, the telecommunica tions facility used to initiate the service is located in the province.
	2. A supply of a telecommunication service (other than a service referred to in section 3) is made in a province if,
	(a) in the case of a telecommunication service of making telecommunications fa cilities available,
	(i) all of those facilities are ordinarily located in the province, or
	(ii) where not all of those telecommu nications facilities are ordinarily located in the province, the invoice for the supply of the service is sent to an address in the province; and
	(b) in any other case,
	(i) the telecommunication is emitted and received in the province,
	(ii) the telecommunication is emitted or received in the province and the billing location for the service is in the province, or
	(iii) the telecommunication is emitted in the province and is received outside the province and the billing location for the service is not in a province in which the telecommunication is emitted or re ceived.
	3. A supply of a telecommunication service of granting to the recipient of the supply sole access to a telecommunications channel, within the meaning assigned by section 136.4 of the Act, is made in a province if the supply is deemed under that section to be made in the province.
	PART IX
	DEEMED SUPPLIES AND PRESCRIBED SUPPLIES
	1. Notwithstanding any other Part of this Schedule, a supply of property that is deemed under any of sections 129, 129.1, 171, 171.1 and 172, subsections 183 (1) and (4) and 184(1) and (3) and sections 196.1 and 268 of the Act to have been made or received at any time is made where the property is situated at that time.
	2. Notwithstanding any other Part of this Schedule, a supply of property or a service is made in a province if the supply is deemed under Part IX of the Act or regulations made under that Part to be made in the province.
	3. Notwithstanding any other Part of this Schedule, a supply of property or a service is made in a province if the supply is prescribed to be made in the province.
	SCHEDULE X
	NON-TAXABLE PROPERTY AND SERVICES FOR PURPOSES OF DIVISION IV.1 OF PART IX
	PART I
	NON-TAXABLE PROPERTY FOR PURPOSES OF SUBDIVISION A
	(Subsections 220.05(3) and 220.06(3))
	1. Property that is at any time brought into a participating province and that is described in heading No. 98.01, 98.10 or 98.12 of Schedule I to the Customs Tariff to the extent that the property would not be subject to customs duties under that Act.
	2. Conveyances temporarily brought into a participating province by a person who is resident in that province, to be employed in the non-commercial transportation of that person and accompanying persons using the same conveyance.
	3. Conveyances and baggage temporarily brought into a participating province by a person who is not resident in that province, for use by that person in that province.
	4. Arms, military stores and munitions of war brought into a participating province by the Government of Canada in replacement of or in anticipation or actual exchange for similar goods loaned to or exchanged or to be exchanged with the governments of a foreign country designated by the Governor in Coun cil under heading No. 98.10 of Schedule I to the Customs Tariff, under such regulations as the Minister may make for purposes of heading No. 98.11 of that Act.
	5. Property that is clothing or books brought into a participating province for charitable purposes, and photographs, not exceeding three, where they are brought into a participat ing province other than for the purpose of sale.
	6. Property, (other than advertising matter, tobacco or an alcoholic beverage) that is a casual donation sent by a person in a non-par ticipating province to a person in a participat ing province, or brought into a particular participating province by a person who is not resident in the participating provinces as a gift to a person in that participating province, where the fair market value of the property does not exceed $60, under such regulations as the Minister may make for purposes of heading No. 98.16 of Schedule I to the Customs Tariff.
	7. Property that is brought into a participat ing province for a period not exceeding six months for the purpose of display at a convention (within the meaning assigned by the Display Goods Temporary Importation Regulations made under the Customs Tariff) or a public exhibition at which the goods of various manufacturers or producers are dis played.
	8. Property that is brought into a participat ing province on a temporary basis after having been removed from Mexico or the United States, where the property is
	(a) intended for display or demonstration;
	(b) commercial samples;
	(c) advertising films; or
	(d) conveyances or containers based in the United States or Mexico engaged in the international traffic of goods.
	9. Property that is at any time brought into a participating province by an individual who
	(a) was formerly resident in the participat ing province and is, at that time, returning to resume residence in the participating province after being resident in another province for a period of not less than one year,
	(b) is a resident of the participating prov ince who is, at that time, returning after being absent from the participating prov ince for a period of not less than one year, or
	(c) is, at that time, entering the province with the intention of establishing a resi dence for a period of not less than twelve months, (other than a person who enters Canada in order to reside in Canada for the purpose of employment for a temporary period not exceeding 36 months or for the purpose of studying at an institute of learning)
	where the property is for the individual's per sonal or household use and was owned and in the individual's possession before that time, provided that, where the property was owned and in the individual's possession for less than 31 days prior to the time when it is brought into the participating province
	(d) the individual has paid any retail sales tax applicable to the property in the prov ince from which the property has been brought, and
	(e) the individual is not entitled to claim a rebate or a refund of that retail sales tax.
	10. Property that is brought into a partici pating province, where the property is
	(a) personal and household effects of an individual who died outside the participat ing provinces and was, at the time of death, resident in a participating province, or
	(b) personal and household effects re ceived, by an individual who is resident in a participating province, as a result or in anticipation of the death of an individual who was not resident in a participating province,
	where the property is given as a gift to an indi vidual who is resident in a participating prov ince.
	11. Medals, trophies and other prizes, not including usual merchantable goods, that are won outside the participating provinces in competitions, that are bestowed, received or accepted outside the participating provinces or that are donated by persons outside the participating provinces, for heroic deeds, valour or distinction.
	12. Printed matter that is to be made available to the general public, without charge, for the promotion of tourism, where the printed matter is brought into a participat ing province
	(a) by or on the order of a foreign govern ment or a government outside the partici pating province or by an agency or repre sentative of such a government; or
	(b) by a board of trade, chamber of com merce, municipal or automobile associa tion or similar organization to which it was supplied for no consideration, other than shipping and handling charges.
	13. Property that is brought into a partici pating province by a charity or a public institution and that has been donated to the charity or the institution.
	14. Property that is brought into a partici pating province by a person where it is supplied to the person for no consideration, other than shipping and handling charges, as a replacement part under a warranty in respect of tangible personal property.
	15. Property that is brought into a partici pating province, the supply of which is included in any of Parts I to IV and VIII of Schedule VI.
	16. Containers that are brought into a participating province where, because of regulations made under Note 11(c) to Chapter 98 of Schedule I to the Customs Tariff, they would, if they were imported, be imported free of customs duties under that Act.
	17. Money or certificates or other docu ments evidencing a right that is a financial instrument.
	18. Property that is brought into a partici pating province by a person after having been supplied to the person by another person in circumstances in which tax was payable in respect of the property by the person under subsection 165(2) or section 218.1 of the Act.
	19. Property that a person brings at any time into a participating province and that at that time is being supplied in a non-participating province to the person by way of lease, licence or similar arrangement under which continu ous possession or use of the property is provided for a period of more than three months and in circumstances in which tax under subsection 165(1) is payable by the person in respect of that supply.
	20. Property that is brought into a partici pating province by a person after having been imported by the person in circumstances in which
	(a) tax was not payable under section 212 of the Act in respect of the property because of section 213 of the Act; or
	(b) tax was payable under section 212.1 of the Act and the person was not entitled to a rebate of that tax under section 261.2 of the Act.
	21. Property that is brought into a partici pating province by a person after having been used in, and removed from, a participating province by the person.
	22. Property, other than a specified motor vehicle, that is brought into a participating province by a registrant (other than a regis trant whose net tax is determined under section 225.1 of the Act or under Part IV or V of the Streamlined Accounting (GST) Regula tions) for consumption, use or supply exclu sively in the course of commercial activities of the registrant.
	23. Prescribed property brought into a participating province in prescribed circum stances, subject to such terms and conditions as may be prescribed.