New Harmonized Value-added Tax System Regulations — 43
Definitions 43 (1) In this section, continuous freight movement , freight transportation service and shipper have the same meanings as in subsection 1(1) of Part VII of Schedule VI to the Act. Services partly performed before July 2010 (2) No tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply of a service made in a specified province to the extent that the consideration relates to any part of the service that is performed before July 1, 2010. Services partly performed before July 2010 (3) No tax is payable under subsection 218.1(1) or 220.08(1) of the Act in respect of any consideration for a supply of a service made outside the harmonized provinces to a person resident in a specified province and not resident in Nova Scotia, New Brunswick or Newfoundland and Labrador to the extent that the consideration relates to any part of the service that is performed before July 1, 2010. Consideration due or paid after April 2010 (4) If a taxable supply of a service is made in a specified province and any consideration for the supply becomes due, or is paid without having become due, on or after May 1, 2010 and before July 1, 2010, to the extent that the consideration relates to any part of the service that is not performed before July 1, 2010, that consideration is deemed, for the purpose of applying subsection 165(2) of the Act to the supply, to have become due on July 1, 2010 and not to have been paid before that day. Consideration due or paid after April 2010 (5) If a taxable supply of a service is made outside the harmonized provinces to a person resident in a specified province and not resident in Nova Scotia, New Brunswick or Newfoundland and Labrador, and any consideration for the supply becomes due, or is paid without having become due, on or after May 1, 2010 and before July 1, 2010, to the extent that the consideration relates to any part of the service that is not performed before July 1, 2010, that consideration is deemed, for the purpose of applying subsection 218.1(1) or 220.08(1) of the Act to the supply, to have become due on July 1, 2010 and not to have been paid before that day. Consideration due or paid before May 2010 (6) Subject to subsection (8), if an amount of consideration for a taxable supply of a service made in a specified province by a registrant to a person that is not a consumer of the service becomes due, or is paid without having become due, after October 14, 2009 and before May 1, 2010 and any part of the amount of consideration is for a part of the service that is not performed before July 1, 2010, for the purposes of applying subsection 165(2) of the Act to the supply, that part of the amount of consideration is deemed to have become due on July 1, 2010 and not to have been paid before that day and the person is required to pay, in accordance with subsection (9), the tax under subsection 165(2) of the Act payable in respect of the supply on that part of the amount of consideration. Consideration due or paid before May 2010 (7) Subject to subsection (8), if an amount of consideration for a taxable supply of a service made outside the harmonized provinces to a person that is not a consumer of the service and that is resident in a specified province and not resident in Nova Scotia, New Brunswick or Newfoundland and Labrador becomes due, or is paid without having become due, after October 14, 2009 and before May 1, 2010 and any part of the amount of consideration is for a part of the service that is not performed before July 1, 2010, for the purposes of applying subsection 218.1(1) or 220.08(1) of the Act to the supply, that part of the amount of consideration is deemed to have become due on July 1, 2010 and not to have been paid before that day and the person is required, despite subsection 218.1(2) and section 220.04 of the Act, to pay, in accordance with subsection (9), the tax under subsection 218.1(1) or 220.08(1) of the Act, as the case may be, pay