Excise Tax Act — E-15 352
cipient before the implementation date for that province. Continuous supplies (6) To the extent that consideration for a taxable supply made in a participating province of electricity, natural gas, steam or any property or service that (a) in the case of property, is delivered or made available, or (b) in the case of a service, is performed or made available on a continuous basis by means of a wire, pipeline or other conduit becomes due on or after the day that is four months after the implementation date for that province, or is paid on or after that day without having become due, and at a time when the supplier is a registrant, subsection 165(2) applies to the supply in respect of that consideration regardless of when the property or service is delivered, performed or made available, as the case may be. Payment before implementation for subscription (7) No tax is payable under subsection 165(2) or section 212.1 in respect of any consideration for a taxable supply made in a participating province of a subscription for newspapers, magazines or other publications published periodically that is paid before the implementation date for that province. Prepayment after specified pre-implementation date for tangible personal property (8) If a taxable supply of tangible personal property by way of sale is made (a) in a participating province, or (b) outside Canada to a person to whom the property is delivered or made available, or physical possession of the property is transferred, in a participating province, any consideration (other than consideration referred to in subsection (7)) that becomes due, or is paid without having become due, on or after the specified pre-implementation date for that province and before the implementation date for that province for property that is not delivered to the recipient and ownership of which is not transferred to the recipient before that implementation date is deemed, for the purposes of applying subsection 165(2) or section 218.1 to the supply, as the case may require, to have become due on that implementation date and not to have been paid before that implementation date. Prepayment before specified pre-implementation date for tangible personal property (9) Subject to subsections (5) and (7), where a taxable supply of tangible personal property is made by way of sale (a) in a participating province by a registrant to a person who is not a consumer, or (b) outside Canada to a person who is not a consumer and to whom either the property is delivered or made available, or physical possession of the property is transferred, in a participating province, ownership and possession of the property are not transferred to the person before the implementation date for that province and consideration for the supply becomes due or is paid without having become due after the announcement date for that province and before the specified pre-implementation date for that province, (c) tax under subsection 165(2) or 218.1(1), as the case may require, is, notwithstanding subsection 218.1(2), payable in respect of that consideration if it would, but for that subsection, have been payable if the consideration had become due and been paid on the implementation date for the province, unless, in the case of tax under subsection 165(2), the property is acquired by the person for consumption, use or supply exclusively in commercial activities of the person and 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 , (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 an