Interpretation

Marginal note:Definitions

1 The definitions in this section apply in these Regulations.

Act

Loi

Act means the Excise Tax Act. (Loi) (Loi)

Canadian rights

droits canadiens

Canadian rights, in respect of intangible personal property, means that part of the property that can be used in Canada. (droits canadiens) (droits canadiens)

computer-related service

service informatique

computer-related service means

• (a) a technical support service that is provided by means of telecommunications and relates to the operation or use of computer hardware or software; or

• (b) a service involving the electronic storage of information and computer-to-computer transfer of information. (service informatique) (service informatique)

final recipient

dernier acquéreur

final recipient, in respect of a computer-related service or access to the Internet, means a person who is the recipient of a supply of the service or access and who acquires it otherwise than for the purpose of supplying it to another person. (dernier acquéreur) (dernier acquéreur)

leg

étape

leg of a flight of an aircraft means a part of the flight that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refuelling, and that ends where it is next stopped for any of those purposes. (étape) (étape)

RESP

REEE

RESP means a registered education savings plan as defined in subsection 248(1) of the Income Tax Act. (REEE) (REEE)

RRIF

FERR

RRIF means a registered retirement income fund as defined in subsection 248(1) of the Income Tax Act. (FERR) (FERR)

RRSP

REER

RRSP means a registered retirement savings plan as defined in subsection 248(1) of the Income Tax Act. (REER) (REER)

Marginal note:Deemed delivery

2 For the purposes of these Regulations, property is deemed to be delivered in a particular province by a supplier and is deemed not to be delivered in any other province by the supplier if the supplier

• (a) ships the property to a destination in the particular province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination; or

• (b) sends the property by mail or courier to an address in the particular province.

Marginal note:Application

3 These Regulations apply for the purposes of section 3 of Part IX of Schedule IX to the Act.

Place of Supply

Marginal note:Customs brokerage services

• 4 (1) The supply of a service in respect of the importation of goods is made in a particular province if the goods are situated in that province at the time of their release, as defined in subsection 2(1) of the Customs Act, and if the service is

  • (a) the arranging for that release; or

  • (b) the fulfilling, in respect of the importation, of any requirement under that Act or the Customs Tariff to account for the goods, to report, to provide information or to remit any amount.

• Marginal note:Exception

  (2) Subsection (1) does not apply to the supply of any service provided in relation to an objection, appeal, redetermination, re-appraisal, review, refund, abatement, remission or drawback, or in relation to a request for any of the foregoing.

Marginal note:Railway rolling stock

• 5 (1) A supply of railway rolling stock otherwise than by way of sale is made in a particular province if the supplier delivers the rolling stock or makes it available to the recipient of the supply in that province.

• Marginal note:Place of supply for lease interval

  (2) If a supply of railway rolling stock is made in a particular province by way of lease, licence or similar arrangement for the first lease interval (within the meaning of subsection 136.1(1) of the Act) in the period during which possession or use of the rolling stock is provided under the arrangement, the supply of the rolling stock for each of the other lease intervals in that period is, despite subsection (1), made in that province.

• Marginal note:Renewal of agreement

  (3) Subject to subsection (4), for the purposes of this section, if continuous possession or use of railway rolling stock is given by a supplier to a recipient throughout a period under two or more successive leases, licenses or similar arrangements entered into between the supplier and the recipient, the rolling stock is deemed to have been delivered or made available to the recipient under each of those arrangements at the location at which it is delivered or made available to the recipient under the first of those arrangements.

• Marginal note:Agreements entered into before April 1, 1997

  (4) If a supply of railway rolling stock otherwise than by way of sale is made under a particular agreement that is in effect on April 1, 1997 and, under the particular agreement, the rolling stock was delivered or made available to the recipient before that day,

  • (a) the rolling stock is deemed to have been delivered or made available to the recipient under the particular agreement outside the participating provinces; and

  • (b) if the recipient retains continuous possession or use of the rolling stock under an agreement (in this paragraph referred to as therenewal agreement) with the supplier that immediately succeeds the particular agreement, subsection (3) applies as if the renewal agreement were the first arrangement between the supplier and the recipient for the supply of the rolling stock.

Marginal note:Membership supplied to an individual

6 If a supply of a membership is made to an individual and the Canadian rights in respect of the membership can be exercised otherwise than exclusively in one province, the supply is made in a particular province if the mailing address of that individual is in that province.

Marginal note:Photographic-related good, repair service, etc.

7 If a supplier receives particular tangible personal property of another person for the purpose of

• (a) supplying a service of repairing, maintaining, cleaning, adjusting or altering the property, or

• (b) producing a negative, transparency, photographic print or other photographic-related good,

the supply of the service (and of any property supplied in connection with it) or of the photographic-related good is made in a particular province if the supplier delivers the particular property or the photographic-related good, as the case may be, in that province to the recipient of the supply after the service or production of the photographic-related good is completed.

Marginal note:Service of trustee of RRSP, RRIF or RESP

8 A supply of a service in respect of a trust governed by an RRSP, an RRIF or an RESP provided by a trustee of the trust is made in a particular province if the mailing address of the annuitant of the RRSP or RRIF or of the subscriber of the RESP is in that province.

Marginal note:1-900 or 1-976 service

9 A supply of a service provided by telephone and accessed by calling a number beginning with the digits 1-900 or 1-976 is made in a particular province if the telephone call originates in that province.

Marginal note:Single final recipient of computer-related service or Internet access

• 10 (1) When a particular supplier makes a particular supply of a computer-related service or access to the Internet and there is to be only one final recipient of the service or access, as the case may be, who acquires it under an agreement either with the particular supplier or another supplier,

  • (a) if there is a single ordinary location at which the final recipient avails themselves of the service or that access, as the case may be, that location is in a particular province and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain information sufficient to determine that location, the particular supply is made in that province; and

  • (b) in any other case, the particular supply is made in a particular province if the mailing address of the recipient of the particular supply is in that province.

• Marginal note:Multiple final recipients of computer-related service or Internet access

  (2) When a particular supplier makes a particular supply of a computer-related service or access to the Internet and there is to be multiple final recipients of the service or access, as the case may be, each of whom acquires it under an agreement either with the particular supplier or another supplier,

  • (a) if, in the case of each of those final recipients, there is a single location at which the final recipient avails themselves of the service or that access, as the case may be, and either the particular supplier maintains information sufficient to determine that location or it is the normal business practice of the particular supplier to obtain information sufficient to determine that location, the particular supply is made in the province, if any, that would be determined under Part III or V of Schedule IX to the Act to be the province in which the particular supply is made if the service were performed, or that access were attainable, as the case may be, in each province in which, and to the same extent to which, the final recipients avail themselves of the service or access, as the case may be; and

  • (b) if a province in which the particular supply is made is not determined under paragraph (a), the particular supply is made in a particular province if the mailing address of the recipient of the particular supply is in that province.

Marginal note:Air navigation services

11 A supply of air navigation services (as defined in subsection 2(1) of the Civil Air Navigation Services Commercialization Act) is made in a particular province if the flight or leg of the flight in respect of which the services are performed originates in the province.

Coming into Force

12 These Regulations are deemed to have come into force on April 1, 1997.