Excise Tax Act

Marginal note:Tax in participating province

• 220.05 (1) Subject to this Part, if at a particular time a person brings tangible personal property into a participating province from another province, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined in prescribed manner.

• Marginal note:When tax payable

  (2) Tax under subsection (1) on property brought into a participating province by a person becomes payable

  • (a) in the case of a specified motor vehicle that the person is required to register under the laws of the province relating to the registration of motor vehicles, on the earlier of the day the person so registers the vehicle and the day on or before which the person is required to register the vehicle; and

  • (b) in any other case, on the day the property is brought into the province.

• Marginal note:Non-taxable property

  (3) No tax is payable under subsection (1)

  • (a) in respect of property that is included in Part I of Schedule X and is not prescribed property; or

  • (b) in prescribed circumstances.

• Marginal note:Application in offshore areas

  (4) Subsection (1) does not apply to property brought into the Nova Scotia offshore area or the Newfoundland offshore area by a person unless the property is brought into the area for consumption, use or supply in the course of an offshore activity.