Excise Tax Act — E-15 163
Consideration for portions of tour package 163 (1) For the purposes of determining tax payable in respect of portions of a tour package, the consideration for a supply of the provincially taxable portion of the tour package or the non-provincially taxable portion of the tour package, as the case may be, (in this subsection referred to as the “relevant portion”) is deemed to be (a) where the supply is made by the first supplier of the tour package, the amount determined by the formula A × B where A is the taxable percentage in respect of the relevant portion at the time the supply is made, and B is the total consideration for the entire tour package; and (b) where the supply is made by any other person, the amount determined by the formula A × B where A is the percentage that the consideration for the supply to the person of the relevant portion is of the total consideration paid or payable by the person for the entire tour package, and B is the total consideration paid or payable to the person for the entire tour package. Taxable and non-taxable portions (2) For the purpose of determining tax payable in respect of a tour package and for the purposes of Part VI of Schedule VI, the provision of all that part of the taxable portion of a tour package that is not included in the provincially taxable portions of the tour package and the provision of the part of the tour package that is not included in the taxable portion of the tour package are each deemed to be a supply separate from, and not incidental to, the provision of the remaining parts of the tour package. Provincially taxable portion (2.1) For the purpose of determining tax payable in respect of a tour package and for the purposes of Part VI of Schedule VI, the provision of the part of the taxable portion of a tour package that is the provincially taxable portion of the tour package in respect of a participating province is deemed to be a supply made in the participating province that is separate from, and not incidental to, the provision of the other parts, if any, of the tour package and those other parts are deemed to be supplied outside the participating province. Transition (2.2) Where a supply of a provincially taxable portion of a tour package in respect of a participating province is made by a supplier who acquired the tour package from another person and was not required to pay tax under subsection 165(2) in respect of the tour package, the supplier is deemed to be the first supplier of the tour package for the purposes of determining the base percentage, initial taxable percentage and taxable percentage, in respect of the provincially taxable portion of the tour package and the non-provincially taxable portion of the tour package. Definitions (3) In this section and in Part VI of Schedule VI, base fraction [Repealed, 1997, c. 10, s. 159] base percentage , at any time, in respect of the provincially taxable portion of a tour package or the non-provincially taxable portion of a tour package, as the case may be, (in this definition referred to as the relevant portion ) means the percentage determined by the formula A/B where A is the part of the amount (in this definition referred to as the base price ) that would be charged by the first supplier of the tour package for a supply at that time of the tour package that is, at that time, reasonably attributable to the relevant portion, and B is the base price; ( pourcentage de référence ) first supplier of a tour package means the person who first supplies the package in Canada; ( premier fournisseur ) initial taxable percentage in respect of the provincially taxable portion of a tour package or the non-provincially taxable portion of a tour package, as the case may be, (in this definition referred to as the relevant portion ) means the percentage determined, at the time the first supplier of the tour package first determines the amount (in this definition referred to as the initial price ) to be charged by that supplie