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

Marginal note:Freight transportation services

• 359. (1) Where one or more carriers make a supply in a participating province of freight transportation services in respect of a continuous freight movement of tangible personal property and, before the implementation date for that province, the shipper of the property transfers possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable under subsection 165(2) in respect of any consideration for the supply that is paid or becomes due before the day that is four months after that implementation date.

• Marginal note:Freight transportation services after implementation

  (2) Where

  • (a) one or more carriers make a supply of freight transportation services in a participating province 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 the implementation date for that province to the first carrier engaged in the continuous freight movement, and

  • (c) consideration for the supply is paid or becomes due on or after the specified pre-implementation date for that province and before that implementation date,

  that consideration 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.

• Marginal note:Interpretation

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

Meaning of “funeral services”

• 360. (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 implementation

  (2) Where

  • (a) an arrangement to supply funeral services in respect of an individual is entered into in writing before the implementation date for a participating province,

  • (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 under subsection 165(2) in respect of the supply in that province of funeral services under the arrangement or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) in respect of funeral services supplied under the arrangement for consumption or use in that province.

• Marginal note:Funeral arrangements entered into before implementation

  (3) Where an arrangement to supply funeral services in respect of an individual is entered into in writing at any time before the implementation date for a participating province 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 under subsection 165(2) in respect of the supply in that province of funeral services under the arrangement or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) in respect of funeral services supplied under the arrangement for consumption or use in that province.