Nova Scotia HST Regulations, 2010 — 19
g province if the amount or number is to be determined or calculated in respect of Nova Scotia or the Nova Scotia offshore area. (3) Despite subsection (2), section 2 does not apply in respect of (a) a supply of property by way of lease, licence or similar arrangement if the consideration for the supply is rent, a royalty or a similar payment attributable to a period that begins before July 1, 2010 and ends before July 31, 2010; (b) a supply (other than a continuous supply) of a service if all or substantially all of the service is performed before July 1, 2010; (c) a supply of a service that is the transportation of an individual or the transportation of the individual’s baggage in connection with the transportation of the individual if the transportation of the individual is part of a continuous journey that begins before July 1, 2010; (d) a supply of a freight transportation service in respect of a continuous freight movement of tangible personal property if the shipper transfers possession of the property to the first carrier engaged in the continuous freight movement before July 1, 2010; (e) a supply of a membership (other than a membership for the lifetime of an individual) or an admission if all or substantially all of the period of membership or admission is before July 1, 2010; (f) a supply of a passenger transportation pass in respect of which the validity period begins before July 1, 2010 and ends before August 1, 2010; (g) a supply of funeral services under an arrangement to supply funeral services in respect of an individual, (i) where, under the terms of the arrangement, it is the case that the funds required to pay for the funeral services are held by a trustee and the trustee is responsible for acquiring funeral services in respect of the individual, if (A) the arrangement is entered into in writing before July 1, 2010, and (B) at the time the arrangement is entered into, it is reasonable to expect that all or a part of those funds will be advanced to the trustee before the individual’s death, and (ii) in any other case, if (A) the arrangement is entered into in writing at any time before July 1, 2010, and (B) at that time, it is reasonable to expect that all or a part of the consideration for the supply of the funeral services will be paid before the individual’s death; (h) a supply by way of sale of a single unit residential complex, or a residential condominium unit, if the supply is made under an agreement in writing entered into on or before April 6, 2010; (i) a supply of a single unit residential complex, or a residential condominium unit, deemed to have been made under subsection 191(1) of the Act as a consequence of the builder of the complex or unit giving possession or use of the complex or unit to a person at any time on or after July 1, 2010 under an agreement, referred to in subparagraph 191(1)(b)(ii) of the Act, if the agreement is entered into in writing on or before April 6, 2010; (j) any consideration for a supply made under a budget payment arrangement referred to in subsection 10 (1) that becomes due, or is paid without having become due, before July 1, 2010; (k) any consideration for a supply made under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel that (i) becomes due, or is paid without having become due, on or after May 1, 2010 as a progress payment under the contract, and (ii) may reasonably be attributed to property delivered or a service performed under the contract before July 1, 2010; and (l) any consideration for a supply of intangible personal property by way of lease, licence or similar arrangement that becomes due before July 1, 2010 if the amount of the consideration is not dependent on the amount of the use of or production from, or the profit from the use of or production from, the property.