GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations — 10
Intangible personal property that relates to tangible personal property 10 A supply of intangible personal property that relates to tangible personal property is made (a) in a participating province if the tangible personal property that is ordinarily located in Canada is ordinarily located primarily in participating provinces and (i) an equal or greater proportion of the tangible personal property is not ordinarily located in another participating province, or (ii) if subparagraph (i) does not apply, the tax rate for the participating province is the highest among the participating provinces for which no greater proportion of the tangible personal property is ordinarily located in another participating province; and (b) in a non-participating province if the tangible personal property that is ordinarily located in Canada is not ordinarily located primarily in participating provinces.
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Same highest rate 11 If a supply of intangible personal property cannot be determined under paragraph 6 (2)(c) or 8 (c) or subparagraph 9 (a)(ii) or 10 (a)(ii) to be made in a single participating province because the tax rates for two or more participating provinces (each of which is referred to in this section as a “specified province”) are the same, the supply is made in the specified province where the business address of the supplier that is most closely connected with the supply is located or, if the business address of the supplier that is most closely connected with the supply is not located in one of the specified provinces, in the specified province that is closest in proximity, determined in any reasonable manner, to the business address of the supplier that is most closely connected with the supply.
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Application 12 This Division does not apply to a service to which any of sections 4 to 5 of Part VI or Part VII or VIII of Schedule IX to the Act applies.
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General rule for services — address obtained 13 (1) Subject to sections 14 to 17, a supply of a service is made in a province if, in the ordinary course of business of the supplier, the supplier obtains an address in the province that is (a) if the supplier obtains only one address that is a home or a business address in Canada of the recipient, the home or business address in Canada obtained by the supplier; (b) if the supplier obtains more than one address described in paragraph (a), the address described in that paragraph that is most closely connected with the supply; or (c) in any other case, the address in Canada of the recipient that is most closely connected with the supply. General rule for services — no address obtained (2) Subject to subsection (1) and sections 14 to 17 , a supply of a service is made (a) in a participating province if the Canadian element of the service is performed primarily in participating provinces and (i) an equal or greater proportion of the Canadian element of the service is not performed in another participating province, or (ii) if subparagraph (i) does not apply, the tax rate for the participating province is the highest among the participating provinces for which no greater proportion of the service is performed in another participating province; and (b) in a non-participating province if the Canadian element of the service is not performed primarily in participating provinces. SOR/2011-56, s. 23
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Services in relation to real property 14 A supply of a service in relation to real property is made (a) in a participating province if the real property that is situated in Canada is situated primarily in participating provinces and (i) an equal or greater proportion of the real property is not situated in another participating province, or (ii) if subparagraph (i) does not apply, the tax rate for the participating province is the highest among the participating provinces for which no greater proportion of the real property is situated in another participating province; and (b) in a non-participating province if the real property that is situated in Canada is not situated primarily in participating provinces.
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Services in relation to tangible personal property 15 If a person makes a supply of a service in relation to tangible personal property that is situated in one or more provinces at the particular time when the Canadian element of the service begins to be performed and, at all times when the Canadian element of the service is performed, the tangible personal property remains in the province in which it was situated at the particular time, the supply is made (a) in a participating province if the tangible personal property is situated primarily in participating provinces at the particular time and (i) an equal or greater proportion of the tangible personal property is not situated in another participating province at the particular time, or (ii) if subparagraph (i) does not apply, the tax rate for the participating province is the highest among the participating provinces for which no greater proportion of the tangible personal property is situated in another participating province at the particular time; and (b) in a non-participating province if the tangible personal property is not situated primarily in participating provinces at the particular time.
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Services in relation to tangible personal property 16 If a person makes a supply of a service in relation to tangible personal property that is situated in one or more provinces at the particular time when the Canadian element of the service begins to be performed and, at any time during the period when the Canadian element of the service is performed, the tangible personal property does not remain in the province in which it was situated at the particular time, the supply is made (a) in a participating province if the tangible personal property is situated primarily in participating provinces at any time when the service is performed, the Canadian element of the service is performed primarily in participating provinces and (i) an equal or greater proportion of the service is not performed in another participating province, or (ii) if subparagraph (i) does not apply, the tax rate for the participating province is the highest among the participating provinces for which no greater proportion of the service is performed in another participating province; and (b) in a non-participating province if the tangible personal property is not situated primarily in participating provinces at all times when the service is performed or the Canadian element of the service is not performed primarily in participating provinces.
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Personal services 17 A supply of a service (other than an advisory, consulting or professional service) all or substantially all of which is performed in the presence of the individual to whom it is rendered is made (a) in a participating province if the Canadian element of the service is performed primarily in participating provinces and (i) an equal or greater proportion of the service is not performed in another participating province, or (ii) if subparagraph (i) does not apply, the tax rate for the participating province is the highest among the participating provinces for which no greater proportion of the service is performed in another participating province; and (b) in a non-participating province if the Canadian element of the service is not performed primarily in participating provinces.
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Same highest rate 18 If a supply of a service cannot be determined under any of subparagraphs 13 (2)(a)(ii), 14 (a)(ii), 15 (a)(ii), 16 (a)(ii) and 17 (a)(ii) to be made in a single participating province because the tax rates for two or more participating provinces (each of which is referred to in this section as a “specified province”) are the same, the supply is made in the specified province where the business address of the supplier that is most closely connected with the supply is located or, if the business address of the supplier that is most closely connected with the supply is not located in one of the specified provinces, in the specified province that is closest in proximity, determined in any reasonable manner, to the business address of the supplier that is most closely connected with the supply.
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Application 19 This Division applies despite Divisions 2 and 3.
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Definitions 20 The following definitions apply in this Division. leg of a journey on a conveyance means a part of the journey that begins where passengers embark or disembark the conveyance or where it is stopped to allow for its servicing or refuelling and ends where it is next stopped for any of those purposes. ( étape ) origin of a continuous journey has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. ( point d’origine ) stopover , in respect of a continuous journey, has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act except that it does not include, in the case of a continuous journey of an individual or group of individuals 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. ( escale ) termination of a continuous journey has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. ( destination finale )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
leg of a journey on a conveyance means a part of the journey that begins where passengers embark or disembark the conveyance or where it is stopped to allow for its servicing or refuelling and ends where it is next stopped for any of those purposes. ( étape )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
origin of a continuous journey has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. ( point d’origine )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
stopover , in respect of a continuous journey, has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act except that it does not include, in the case of a continuous journey of an individual or group of individuals 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. ( escale )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
termination of a continuous journey has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. ( destination finale )
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Passenger transportation services 21 A supply of a passenger transportation service is made (a) in a participating province if the passenger transportation service (i) is part of a continuous journey in respect of which there is a ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and (A) the origin is a place in the participating province, and (B) the termination and all stopovers in respect of the continuous journey are in Canada, (ii) is part of a continuous journey in respect of which there is no ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and (A) the passenger transportation service included in the continuous journey that is provided first cannot begin otherwise than in the participating province, and (B) the termination and all stopovers in respect of the continuous journey are in Canada, or (iii) is not part of a continuous journey and (A) the passenger transportation service begins in the participating province, and (B) the passenger transportation service ends in Canada; and (b) in a non-participating province if the passenger transportation service (i) is part of a continuous journey in respect of which there is a ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and (A) the origin is a place outside the participating provinces, or (B) the termination or a stopover in respect of the continuous journey is outside Canada, (ii) is part of a continuous journey in respect of which there is no ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and (A) the passenger transportation service included in the continuous journey that is provided first cannot begin in a participating province, or (B) the termination or a stopover in respect of the continuous journey is outside Canada, or (iii) is not part of a continuous journey and (A) the passenger transportation service begins outside the participating provinces, or (B) the passenger transportation service ends outside Canada.
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Passenger transportation pass — special case 22 (1) If, at the time when a supply of intangible personal property that is, or is similar to, a passenger transportation pass entitling an individual to one or more passenger transportation services is made, the supplier can determine that each passenger transportation service could not begin otherwise than in the same participating province and would terminate in Canada, the supply of the intangible personal property is made in that participating province. Passenger transportation pass — special case (2) If, at the time when a supply of intangible personal property that is, or is similar to, a passenger transportation pass entitling an individual to one or more passenger transportation services is made, the supplier can determine that each passenger transportation service could not begin otherwise than in a non-participating province or would terminate outside Canada, the supply of the intangible personal property is made in a non-participating province.
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Property or services supplied on board a conveyance 23 If a supply of 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 the property or service is delivered, performed or made available on board the conveyance during any leg of the journey that begins in any province and ends in any province, the supply is made in the province in which that leg of the journey begins.
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Application 24 This Division applies despite Divisions 2 and 3.
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Customs brokerage services 25 (1) If a supply of a service is made in respect of the importation of goods and the service is the arranging for their release (as defined in subsection 2(1) of the Customs Act ) or the fulfilling, in respect of the importation, of any requirement under that Act or the Customs Tariff to account for the goods, to report, to provide information or to remit any amount, (a) if the goods are accounted for as commercial goods (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act , the supply is made in the province in which the goods are situated at the time of their release; (b) if paragraph (a) does not apply and tax, calculated at the tax rate for a participating province, is imposed under subsection 212.1(2) of the Act, or would be so imposed if subsections 212.1(3) and (4) and section 213 of the Act did not apply, in respect of the importation, the supply is made in that participating province; and (c) in any other case, the supply is made in a non-participating province. Exception (2) Subsection (1) does not apply to the supply of any service provided in relation to an objection, appeal, redetermination, re-appraisal, review, refund, abatement, remission or drawback, or in relation to a request for any of the foregoing.
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Services rendered in connection with litigation 27 A supply of a service rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a province, or in the nature of an appeal from a decision of a court or other tribunal established under the laws of a province, is made in that province.
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Services in relation to a location-specific event 28 A supply of a service in relation to a performance, athletic or competitive event, festival, ceremony, conference or similar event is made in a province if the service is to be performed primarily at a location of the event in the province.
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Photographic-related good, repair service, etc. 29 If a supplier receives particular tangible personal property of another person for the purpose of supplying a service of repairing, maintaining, cleaning, adjusting or altering the property or of producing a negative, transparency, photographic print or other photographic-related good, the supply of the service (and of any property supplied in connection with it) or of the photographic-related good is made in a particular province if the supplier delivers the particular tangible personal property or the photographic-related good, as the case may be, in that province to the recipient of the supply after the service or production of the photographic-related good is completed.
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Service of trustee of RRSP, RRIF, RESP, RDSP or TFSA 30 A supply of a service in respect of a trust governed by an RRSP, an RRIF, an RESP, an RDSP or a TFSA provided by a trustee of the trust is made in a particular province if the mailing address of the annuitant of the RRSP or RRIF, of the subscriber of the RESP or of the holder of the RDSP or TFSA is in that province.
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1-900 or 976 service 31 A supply of a service provided by telephone and accessed by calling a number beginning with the digits 1-900 or containing the local telephone prefix 976 is made in a particular province if the telephone call originates in that province.
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Single final recipient of computer-related service or Internet access 32 (1) When a particular supplier makes a particular supply of a computer-related service or access to the Internet and there is to be only one final recipient of the service or access, as the case may be, that acquires it under an agreement either with the particular supplier or another supplier, (a) if there is a single ordinary location at which the final recipient avails themselves of the service or access, that location is in a particular province and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain information sufficient to determine that location, the particular supply is made in that province; and (b) in any other case, the particular supply is made in a particular province if the mailing address of the recipient of the particular supply is in that province. Multiple final recipients of computer-related service or Internet access (2) When a particular supplier makes a particular supply of a computer-related service or access to the Internet and there are to be multiple final recipients of the service or access, each of which acquires it under an agreement with the particular supplier or another supplier, (a) if, in the case of each of those final recipients, there is a single ordinary location at which the final recipient avails themselves of the service or access and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain information sufficient to determine that location, the particular supply is made in the province, if any, that would be determined under Division 2 or 3 to be the province in which the particular supply is made if the service were performed, or the access were attainable, as the case may be, in each province in which, and to the same extent to which, the final recipients avail themselves of the service or access; and (b) if a province in which the particular supply is made is not determined under paragraph (a), the particular supply is made in a particular province if the mailing address of the recipient of the particular supply is in that province.
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Definition of leg 33 (1) In this section, leg means a part of a flight of an aircraft that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refuelling, and that ends where it is next stopped for any of those purposes. Air navigation services (2) A supply of air navigation services (as defined in subsection 2(1) of the Civil Air Navigation Services Commercialization Act ) is made in a particular province if the leg of the flight in respect of which the services are performed originates in the province.
New Harmonized Value-added Tax System Regulations — 33.1
Specified motor vehicle 33.1 If a supply by way of sale of a specified motor vehicle is made and the supplier maintains evidence satisfactory to the Minister that, on or before the day that is seven days after the day on which the vehicle was delivered or made available in a participating province to the recipient of the supply, the vehicle was registered, otherwise than temporarily, under the laws of another province relating to the registration of motor vehicles by or on behalf of the recipient, the supply is made in that other province. SOR/2012-191, s. 22
New Harmonized Value-added Tax System Regulations — 33.2
Screening services 33.2 A supply of a service of screening made by a screening contractor to the Authority (as those terms are defined in section 2 of the Canadian Air Transport Security Authority Act ) is made in a province if all or substantially all of the service is performed at an airport situated in the province. SOR/2012-191, s. 22
New Harmonized Value-added Tax System Regulations — 33.3
Prince Edward Island — harmonization date 33.3 (1) For the purposes of paragraph (c) of the definition harmonization date in subsection 123(1) of the Act, the prescribed date in the case of Prince Edward Island is April 1, 2013. Prince Edward Island — participating province (2) For the purposes of paragraph (b) of the definition participating province in subsection 123(1) of the Act, Prince Edward Island is a prescribed province. Prince Edward Island — tax rate (3) For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for Prince Edward Island is 10%. SOR/2013-44, s. 16; SOR/2016-212, s. 1