New Harmonized Value-added Tax System Regulations — 58.25
Definitions 58.25 (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 April 2013 (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 Prince Edward Island to the extent that the consideration relates to any part of the service that is performed before April 1, 2013. Services partly performed before April 2013 (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 Prince Edward Island to a person resident in Prince Edward Island and not resident in Ontario, Nova Scotia, New Brunswick, British Columbia or Newfoundland and Labrador to the extent that the consideration relates to any part of the service that is performed before April 1, 2013. Consideration due or paid after January 2013 (4) If a taxable supply of a service is made in Prince Edward Island and any consideration for the supply becomes due, or is paid without having become due, on or after February 1, 2013 and before April 1, 2013, to the extent that the consideration relates to any part of the service that is not performed before April 1, 2013, that consideration is deemed, for the purpose of applying subsection 165(2) of the Act to the supply, to have become due on April 1, 2013 and not to have been paid before that day. Consideration due or paid after January 2013 (5) If a taxable supply of a service is made outside Prince Edward Island to a person resident in Prince Edward Island and not resident in Ontario, Nova Scotia, New Brunswick, British Columbia or Newfoundland and Labrador, and any consideration for the supply becomes due, or is paid without having become due, on or after February 1, 2013 and before April 1, 2013, to the extent that the consideration relates to any part of the service that is not performed before April 1, 2013, 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 April 1, 2013 and not to have been paid before that day. Consideration due or paid before February 2013 (6) Subject to subsection (8), if an amount of consideration for a taxable supply of a service made in Prince Edward Island by a registrant to a person that is not a consumer of the service becomes due, or is paid without having become due, after November 8, 2012 and before February 1, 2013 and any part of the amount of consideration is for a part of the service that is not performed before April 1, 2013, 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 April 1, 2013 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 February 2013 (7) Subject to subsection (8), if an amount of consideration for a taxable supply of a service made outside Prince Edward Island to a person that is not a consumer of the service and that is resident in Prince Edward Island and not resident in Ontario, Nova Scotia, New Brunswick, British Columbia or Newfoundland and Labrador becomes due, or is paid without having become due, after November 8, 2012 and before February 1, 2013 and any part of the amount of consideration is for a part of the service that is not performed before April 1, 2013, 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 April 1, 2013 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 pa