Provincial Choice Tax Framework Act (S.C. 2009, c. 32)
Full Document:
Assented to 2009-12-15
10. (1) Sub-subclause (I)1 of the description of A in subparagraph 183(6)(a)(ii) of the Act is replaced by the following:
1. the property is situated in a participating province at the particular time, it was seized or repossessed before the day that is three years after the harmonization date for that province and tax would not have been payable had the property been purchased in Canada from the person at the time it was seized or repossessed, or
(2) Clause (i)(A) of the description of A in paragraph 183(7)(b) of the French version of the Act is replaced by the following:
(A) le créancier a saisi le bien, ou en a repris possession, dans une province participante avant le jour qui suit de trois ans la date d’harmonisation applicable à la province et la fourniture taxable est soit effectuée à l’étranger, soit une fourniture détaxée,
(3) Clause (i)(A) of the description of A in paragraph 183(7)(d) of the English version of the Act is replaced by the following:
(A) the property was seized or repossessed in a participating province by the creditor before the day that is three years after the harmonization date for that province and the particular supply is either made outside Canada or is a zero-rated supply, or
(4) Clause 183(8)(b)(i)(A) of the French version of the Act is replaced by the following:
(A) le créancier a saisi le bien, ou en a repris possession, dans une province participante avant le jour qui suit de trois ans la date d’harmonisation applicable à la province et la fourniture taxable est soit effectuée à l’étranger, soit une fourniture détaxée,
(5) Clause 183(8)(d)(i)(A) of the English version of the Act is replaced by the following:
(A) the property was seized or repossessed in a participating province by the creditor before the day that is three years after the harmonization date for that province and the particular supply is either made outside Canada or is a zero-rated supply, or
(6) Subsections (1) to (5) come into force, or are deemed to have come into force, on July 1, 2010.
11. (1) Subclause (A)(I) of the description of A in subparagraph 184(5)(a)(ii) of the Act is replaced by the following:
(I) the property is situated in a participating province at the particular time, it was transferred before the day that is three years after the harmonization date for that province and tax would not have been payable had the property been purchased in Canada from the person at the time it was transferred, or
(2) Clause (i)(A) of the description of A in paragraph 184(6)(b) of the French version of the Act is replaced by the following:
(A) la personne a détenu le bien la dernière fois dans une province participante avant de le transférer à l’assureur, le bien a été ainsi transféré avant le jour qui suit de trois ans la date d’harmonisation applicable à la province et la fourniture taxable est soit effectuée à l’étranger, soit une fourniture détaxée,
(3) Clause (i)(A) of the description of A in paragraph 184(6)(d) of the English version of the Act is replaced by the following:
(A) the property was last held by the person in a participating province before being transferred to the insurer, the property was so transferred before the day that is three years after the harmonization date for that province and the particular supply is either made outside Canada or is a zero-rated supply, or
(4) Clause 184(7)(b)(i)(A) of the French version of the Act is replaced by the following:
(A) la personne a détenu le bien la dernière fois dans une province participante avant de le transférer à l’assureur, le bien a été ainsi transféré avant le jour qui suit de trois ans la date d’harmonisation applicable à la province et la fourniture taxable est soit effectuée à l’étranger, soit une fourniture détaxée,
(5) Clause 184(7)(d)(i)(A) of the English version of the Act is replaced by the following:
(A) the property was last held by the person in a participating province before being transferred to the insurer, the property was so transferred before the day that is three years after the harmonization date for that province and the particular supply is either made outside Canada or is a zero-rated supply, or
(6) Subsections (1) to (5) come into force, or are deemed to have come into force, on July 1, 2010.
12. (1) Subsection 196(2) of the Act is replaced by the following:
Marginal note:Intended and actual use
(2) For the purposes of this Part, if a person at any time brings capital property of the person into a particular participating province from another province and the person was using the property to a particular extent in a particular way immediately after the property or a portion of the property was last acquired, imported or brought into a participating province by the person, the person is deemed to bring it into the particular participating province for use to the particular extent in the particular way.
(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.
13. (1) The description of A in paragraph 202(4)(b) of the Act is amended by striking out “and” at the end of subparagraph (ii) and by replacing subparagraph (iii) with the following:
(iii) in the case of an acquisition or importation in respect of which tax is payable under subsection 165(2), section 212.1 or subsection 218.1(1) calculated at the tax rate for a participating province, the amount determined by the formula
G/H
where
- G
- is the total of the rate set out in subsection 165(1) and the tax rate for the participating province, and
- H
- is the total of 100% and the percentage determined for G, and
(iv) in any other case, the amount determined by the formula
I/J
where
- I
- is the rate determined in prescribed manner, and
- J
- is the total of 100% and the percentage determined for I, and
(2) Subsection (1) applies to any taxation year of a registrant that ends on or after July 1, 2010.
14. (1) Subsection 218.1(1) of the Act is replaced by the following:
Marginal note:Tax in participating province
218.1 (1) Subject to this Part,
(a) every person that is resident in a participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for consumption, use or supply in participating provinces to an extent that is prescribed, shall, for each time an amount of consideration for the supply becomes due or is paid without having become due and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula
A × B × C
where
- A
- is the tax rate for the participating province,
- B
- is the value of that consideration that is paid or becomes due at that time, and
- C
- is the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province; and
(b) every person that
(i) is a registrant and is the recipient of a supply, included in paragraph (b) of the definition “imported taxable supply” in section 217, of property the physical possession of which is transferred to the registrant in a particular participating province,
(ii) is the recipient of a supply, included in any of paragraphs 217(b.1) to (b.3), of property that is delivered or made available to the person in a particular participating province and is either resident in that province or is a registrant, or
(iii) is the recipient of a supply that is included in paragraph 217(c.1), (d) or (e) and that is made in a particular participating province
shall pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula
A × B × C
where
- A
- is the tax rate for the particular participating province,
- B
- is the value of that consideration that is paid or becomes due at that time, and
- C
- is
(A) in the case of an imported taxable supply of tangible personal property, 100%, and
(B) in any other case, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the particular participating province.
(2) Subsection 218.1(2) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or’’ at the end of paragraph (b) and by adding the following after paragraph (b):
(c) is a prescribed amount.
(3) Subsections (1) and (2) come into force, or are deemed to have come into force, on July 1, 2010.
15. (1) The definition “specified provincial tax” in section 220.01 of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) in the case of a vehicle registered in any other participating province, a prescribed tax.
(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2010.
16. (1) Section 220.04 of the Act is replaced by the following:
Marginal note:Selected listed financial institutions
220.04 If tax under this Division would, in the absence of this section, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is a prescribed amount of tax.
(2) Subsection (1) applies in respect of tax under Division IV.1 of the Act that would, in the absence of section 220.04 of the Act, as enacted by subsection (1), become payable on or after July 1, 2010.
- Date modified: