New Harmonized Value-added Tax System Regulations — 41
Transfer of tangible personal property before July 2010 41 (1) No tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply by way of sale of tangible personal property made in a specified province to a person to the extent that (a) the property is delivered to the person before July 1, 2010; or (b) ownership of the property is transferred to the person before July 1, 2010. Imported taxable supply (2) No tax is payable under subsection 218.1(1) of the Act in respect of any consideration for an imported taxable supply (as defined in section 217 of the Act) of tangible personal property made to a person if (a) the property is delivered or made available to the person in a specified province before July 1, 2010; or (b) physical possession of the property is transferred to the person in a specified province before July 1, 2010. Consideration due or paid after April 2010 (3) For the purpose of applying subsection 165(2) of the Act to a taxable supply by way of sale of tangible personal property made in a specified province, any consideration for the supply that becomes due, or is paid without having become due, on or after May 1, 2010 and before July 1, 2010, in respect of property that is not delivered to the recipient, and the ownership of which is not transferred to the recipient, before July 1, 2010, is deemed to have become due on July 1, 2010 and not to have been paid before that day. Consideration due or paid after April 2010 (4) For the purpose of applying subsection 218.1(1) of the Act to a taxable supply by way of sale of tangible personal property made outside Canada to a person to which the property is delivered or made available, or physical possession of the property is transferred, in a specified province, any consideration for the supply that becomes due, or is paid without having become due, on or after May 1, 2010 and before July 1, 2010, in respect of property that is not delivered or made available to the person, or the physical possession of which is not transferred to the person, as the case may be, before July 1, 2010, is deemed to have become due on July 1, 2010 and not to have been paid before that day. Consideration due or paid before May 2010 (5) Subject to subsection (7), if an amount of consideration for a taxable supply by way of sale of tangible personal property made in a specified province by a registrant to a person that is not a consumer of the tangible personal property becomes due, or is paid without having become due, after October 14, 2009 and before May 1, 2010 and neither ownership nor possession of the tangible personal property is transferred to the person before July 1, 2010, for the purposes of applying subsection 165(2) of the Act to the supply, that 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 (8), the tax under subsection 165(2) of the Act payable in respect of the supply on that amount of consideration. Consideration due or paid before May 2010 (6) Subject to subsection (7), if an amount of consideration for a taxable supply by way of sale of tangible personal property made outside Canada to a person that is not a consumer of the tangible personal property becomes due, or is paid without having become due, after October 14, 2009 and before May 1, 2010 and the tangible personal property is delivered or made available, or physical possession of the property is transferred, in a specified province to the person on or after July 1, 2010, for the purposes of applying subsection 218.1(1) of the Act to the supply, that 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) of the Act, to pay, in accordance with subsection (8), the tax under subsection 218.1(1) of the Act payable in respect of the supply on t