Nova Scotia HST Regulations, 2010 — 19
19 (1) Sections 1 , 3 to 13 and 15 to 18 are deemed to have come into force on April 6, 2010. (2) Section 2 applies (a) to any supply made on or after July 1, 2010; (b) to any consideration for a supply (other than a continuous supply) by way of sale of tangible personal property or intangible personal property (other than an admission, a passenger transportation pass or a membership that is not a membership for the lifetime of an individual) that becomes due, or is paid without having become due, on or after July 1, 2010; (c) to any consideration for a supply (other than a continuous supply) of a service that (i) becomes due, or is paid without having become due, on or after May 1, 2010, and (ii) is attributable to the portion of the service that is performed after June 2010; (d) to any consideration for a supply of property by way of lease, licence or similar arrangement that (i) becomes due, or is paid without having become due, on or after May 1, 2010, and (ii) is a rent, royalty or similar payment attributable to a period that is after June 2010; (e) to any consideration for a supply by way of sale of real property if ownership and possession of the property are transferred on or after July 1, 2010; (f) to any consideration for a continuous supply that (i) becomes due, or is paid without having become due, on or after May 1, 2010, and (ii) is attributable to the portion of the property or service that is delivered, performed or made available after June 2010; (g) to any consideration for a supply by way of sale of intangible personal property that is a membership (other than a membership for the lifetime of an individual), an admission or a passenger transportation pass that (i) becomes due, or is paid without having become due, on or after May 1, 2010, and (ii) is attributable to, (A) in the case of a membership or an admission, the portion of the period of membership or admission that is after June 2010, or (B) in the case of a passenger transportation pass, the portion of the validity period of the passenger transportation pass that is after June 2010; (h) to any consideration for a supply made under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel that (i) becomes due, or is paid without having become due, on or after May 1, 2010 as a progress payment under the contract, and (ii) may reasonably be attributed to property delivered or a service performed under the contract on or after July 1, 2010; (i) to goods imported into Canada on or after July 1, 2010; (j) to goods imported into Canada before July 1, 2010 and that are, on or after that day, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act; (k) to property brought into Nova Scotia or the Nova Scotia offshore area on or after July 1, 2010; (l) to property that is brought into Nova Scotia or the Nova Scotia offshore area before July 1, 2010 by a carrier if the property is delivered in Nova Scotia or the Nova Scotia offshore area to a consignee on or after that day; and (m) for the purposes of determining or calculating any of the following amounts if none of paragraphs (a) to (l) applies: (i) tax in respect of Nova Scotia or the Nova Scotia offshore area on or after July 1, 2010, (ii) tax that is not payable in respect of Nova Scotia or the Nova Scotia offshore area, but would have been payable in respect of Nova Scotia or the Nova Scotia offshore area on or after July 1, 2010 in the absence of certain circumstances described in the Act, or (iii) an amount or number, at any time on or after July 1, 2010, by or in accordance with an algebraic formula that makes reference to the tax rate for a participating province if the amount or number is to be determined or calculated in respect of Nova Scotia or the Nova Scotia offshore area. (3) Despite subsection (2), section 2 does not apply in respect of (a)