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

Marginal note:Freight transportation services

• 343. (1) Where one or more carriers make a supply of freight transportation services in respect of a continuous freight movement of tangible personal property and, before 1991, the shipper of the property transferred possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable in respect of any consideration for the supply that is paid or becomes due before May 1991.

• Marginal note:Freight transportation services after 1990

  (2) Where

  • (a) one or more carriers make a supply in Canada of freight transportation services in respect of a continuous freight movement of tangible personal property,

  • (b) the shipper of the property does not transfer possession of the property before 1991 to the first carrier engaged in the continuous freight movement, and

  • (c) consideration for the supply is paid 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:Interpretation

  (3) For the purposes of this section, “carrier”, “continuous freight movement”, “freight transportation service” and “shipper” have the same meanings as in Part VII of Schedule VI.

Meaning of “funeral services”

• 344. (1) In this section, “funeral services” includes the provision of a coffin, a headstone or any other property relating to the funeral, burial or cremation of an individual that is provided under an arrangement for the provision of funeral services.

• Marginal note:Funeral arrangements entered into before September 1990

  (2) Where

  • (a) an arrangement for funeral services in respect of an individual is entered into in writing before September 1990,

  • (b) under the terms of the arrangement, the funds required to pay for the funeral services are held by a trustee who is responsible for acquiring funeral services in respect of the individual, and

  • (c) 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,

  no tax is payable by the trustee in respect of the supply to the trustee of funeral services under the arrangement.

• Marginal note:Idem

  (3) Where an arrangement for funeral services in respect of an individual is entered into in writing at any time before September 1990 and, 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, no tax is payable in respect of any supply of funeral services under the arrangement.