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

Marginal note:Legal service performed before implementation

• 357. (1) Where a supply of a legal service is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and the consideration for the supply does not become due under the agreement for the supply until allowed, directed or ordered by a court or until the completion or termination of the service provided by the supplier, no tax is payable under subsection 165(2), 218.1(1) or 220.08(1) in respect of that consideration to the extent that it relates to any part of the service that was performed before the implementation date for that province.

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

  (2) Where

  • (a) a supply of

    • (i) a service of a personal representative in respect of the administration of an estate, or

    • (ii) a service of a trustee, receiver or liquidator

    is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and

  • (b) consideration for the supply does not become due

    • (i) 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,

    • (ii) 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

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

  no tax is payable under subsection 165(2), 218.1(1) or 220.08(1) in respect of that consideration to the extent that it relates to any part of the service that was performed before the implementation date for that province.

• Marginal note:Services performed before implementation

  (3) For the purposes of subsections (1) and (2), where substantially all of a service supplied in a participating province, or outside the participating provinces, to a person resident in a participating province, is performed before the implementation date for that province, all of the service is deemed to have been performed before that implementation date.

Marginal note:Transportation of individuals

• 358. (1) Where a supply is made by a person in a participating province of a service that is the transportation of an individual (other than a service to which subsection (4) applies) and the service begins before the implementation date for that province, no tax is payable under subsection 165(2) in respect of any consideration, that is paid or becomes due before the day that is four months after the implementation date, for that supply or for a supply of a service provided by the person of transporting the individual’s baggage in connection with the transportation of the individual.

• Marginal note:Transportation of individuals

  (2) Where any consideration for a supply made in a participating province of a service that is the transportation of an individual (other than a service to which subsection (4) applies) becomes due, or is paid without having become due, on or after the specified pre-implementation date for that province and before the implementation date for that province for any part of the service that was not performed before the implementation date for that province, for the purpose of applying subsection 165(2) to the supply, that consideration is deemed to have become due on that implementation date and not to have been paid before that implementation date.

• Marginal note:Transportation pass within 30 days of implementation

  (3) No tax is payable under subsection 165(2) in respect of a supply made in a participating province by a person to an individual of a transportation pass that entitles the individual to transportation services, during a period beginning before the implementation date for that province and ending before the day that is one month after that implementation date, without payment of consideration by the individual each time a supply of a transportation service is made to the individual.

• Marginal note:Transportation pass

  (4) Where a supply is made in a participating province by a person to an individual of a transportation pass that entitles the individual to transportation services, during a period beginning before the implementation date for that province and ending on or after the day that is one month after that implementation date, 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, or is paid without having become due, on or after the specified pre-implementation date for that province and before the day that is four months after the implementation date for that province, 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 on or after that implementation date, and

  C 

  is the number of days in the period,

  is deemed, for the purpose of applying subsection 165(2) to the supply, to have become due on that implementation date and not to have been paid before that implementation date.