Excise Tax Act — E-15 220
ar of the specified person, the following rules apply: (a) for the purposes of this Division, the specified person is deemed (i) to have rendered, during the taxation year, a service of internally using the support resource at a permanent establishment of the specified person outside Canada in the course of carrying on a specified business of the specified person, and to be the person to which the service was rendered, (ii) to be the recipient of a supply made outside Canada of the service, and (iii) to be, in the case of a non-resident specified person, resident in Canada; (b) for the purposes of this Division, the supply is deemed not to be a supply of a service that is in respect of (i) real property situated outside Canada, or (ii) tangible personal property that is situated outside Canada at the time the service is performed; (c) for the purposes of this Division, the value of the consideration for the supply is deemed to be the total of all amounts, each of which is the fair market value of a part, or of the use of a part, as the case may be, of the support resource referred to in subsection (3) (i) if the part is only referred to in paragraph (3)(a), at the time referred to in that paragraph, and (ii) otherwise, on the last day of the taxation year; (d) for the purposes of this Division, the consideration for the supply is deemed to have become due and to have been paid, on the last day of the taxation year, by the specified person; and (e) for the purposes of section 217 and of determining an input tax credit of the specified person under this Part, the specified person is deemed to have acquired the service for the same purpose as that for which the part of the support resource referred to in subsection (3) was acquired, consumed or used by the specified person. Dealings between permanent establishments (5) If internal use of an intangible resource of a specified person occurs during a taxation year of the specified person, the following rules apply: (a) for the purposes of this Division, the specified person is deemed (i) to have made available, during the taxation year, at a permanent establishment of the specified person outside Canada intangible personal property in the course of carrying on a specified business of the specified person and to be the person to which the property was made available, (ii) to be the recipient of a supply made outside Canada of the property, and (iii) to be, in the case of a non-resident specified person, resident in Canada; (b) for the purposes of this Division, the supply is deemed not to be a supply of property that relates to real property situated outside Canada, to a service to be performed wholly outside Canada or to tangible personal property situated outside Canada; (c) for the purposes of this Division, the value of the consideration for the supply is deemed to be the total of all amounts, each of which is the fair market value of a part, or of the use of a part, as the case may be, of the intangible resource referred to in subsection (3) (i) if the part is only referred to in paragraph (3)(a), at the time referred to in that paragraph, and (ii) otherwise, on the last day of the taxation year; (d) for the purposes of this Division, the consideration for the supply is deemed to have become due and to have been paid, on the last day of the taxation year, by the specified person; and (e) for the purposes section 217 and of determining an input tax credit of the specified person under this Part, the specified person is deemed to have acquired the property for the same purpose as that for which the part of the intangible resource referred to in subsection (3) was acquired, consumed or used by the specified person. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1990, c. 45, s. 12; 1993, c. 27, s. 84; 2010, c. 12, s. 67