Excise Tax Act — E-15 352
e 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 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. Prepayments before specified pre-implementation 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 (a) in a participating province by a registrant to a person who is not a consumer, or (b) outside the participating provinces to a person who is resident in a participating province and who is not a consumer, 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, (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/HST) Regulations , and (ii) the service 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. Tangible personal property returned after implementation (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, (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 (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 becom