Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:Legal service performed before 1991

• 341.1 (1) No tax is payable in respect of the consideration for a supply of a legal service to the extent that the consideration relates to any part of the service that was performed before 1991 and, under the agreement for the supply, does not become due

  • (a) until allowed, directed or ordered by a court; or

  • (b) until the completion or termination of the service provided by the supplier.

• Marginal note:Service of representative, trustee, receiver or liquidator

  (2) No tax is payable in respect of the consideration for a supply of a service of a personal representative in respect of the administration of an estate, or a service of a trustee, receiver or liquidator, to the extent that the consideration relates to any part of the service that was performed before 1991 and does not become due

  • (a) in the case of the service of a personal representative, until it is approved by all beneficiaries of the estate or in accordance with the terms of the trust binding the personal representative;

  • (b) in the case of the service of a trustee, until a date determined under the terms of the trust or an agreement in writing for the supply; or

  • (c) in any case, until it is allowed, directed or ordered by a court.

• Marginal note:Idem

  (3) For the purposes of subsections (1) and (2), where substantially all of a service is performed before 1991, all of the service shall be deemed to have been performed before 1991.

Marginal note:Transportation of individuals

• 342. (1) No tax is payable in respect of a supply of a service that is the transportation of an individual (other than a service to which subsection (3) applies) where the service begins before 1991.

• Marginal note:Idem

  (2) Where any consideration for a supply of a service that is the transportation of an individual (other than a service to which subsection (3) applies) is paid after August 1990 and before 1991 without having become due or becomes due after August 1990 and before 1991, that consideration shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.

• Marginal note:Transportation pass before February 1991

  (2.1) No tax is payable in respect of a supply made by a person to an individual of a transportation pass that entitles the individual to transportation services during a period beginning before 1991 and ending before February 1991 without payment of consideration by the individual each time a supply of a transportation service is made to the individual.

• Marginal note:Transportation pass

  (3) Where a supply is made by a person to an individual of a transportation pass that entitles the individual to transportation services during a period beginning before 1991 and ending after January 1991 without payment of consideration by the individual each time a supply of a transportation service is made to the individual, and consideration for the pass becomes due after August 1990 and before May 1991 or is paid after August 1990 and before May 1991 without becoming due, the part of the consideration for the pass determined by the formula

  A × (B/C)

  where

  A 

  is amount of the consideration for the pass,

  B 

  is the number of days in the period that are after 1990, and

  C 

  is the number of days in the period,

  shall be deemed to have become due on January 1, 1991 and not to have been paid before 1991.