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March Pages 2017

212 V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 THE ADVOCATE QUESTIONS IF YES IF NO 58. CONTINUED FROM PREVIOUS PAGE CANADA59 AND THEREFORE GST CANADA60 DOES NOT APPLY Proceed to question #59 59. Is the particular service in connection with criminal, civil or Proceed to question #60 Proceed to question #61 administrative litigation that is under the jurisdiction of a court or tribunal established under the laws of a province? 60. Is the particular service rendered after the THE PARTICULAR SERVICE IS Proceed to question #61 commencement61 of such litigation? DEEMED62 TO BE MADE IN THE PROVINCE HAVING JURISDICTION OVER THE COURT OR TRIBUNAL HEARING THE LITIGATION Identify the particular province and proceed to question #76 in order to determine the applicable rate 61. Is the particular service in relation to “real property”?63 Proceed to question #62 Proceed to question #66 62. Is the real property situated entirely outside of Canada? THE SUPPLY OF THE PARTICULAR Proceed to question #63 SERVICE IS DEEMED TO BE MADE OUTSIDE CANADA64 AND THEREFORE GST DOES NOT APPLY 63. Is the real property situated entirely in Canada? THE SUPPLY OF THE PARTICULAR THE SUPPLY OF THE PARTICULAR SERVICE IS DEEMED65 TO BE SERVICE RELATING TO THAT MADE IN CANADA PORTION OF REAL PROPERTY SITUATED OUTSIDE OF CANADA Proceed to question #64 IS DEEMED66 TO BE MADE OUTSIDE OF CANADA AND THEREFORE GST DOES NOT APPLY TO THE SUPPLY OF THE SERVICE THAT IS SO APPLICABLE Proceed to question #64 in respect of the services that are applicable to the portion of real property situated in Canada 64. Is the real property that is situated in Canada situated Proceed to question #65 THE SUPPLY OF THE PARTICULAR “primarily”67 in one or more of the “participating SERVICE RELATING TO THE REAL provinces?68 PROPERTY THAT IS SITUATED IN CANADA IS DEEMED69 TO BE MADE IN A PARTICULAR NON- PARTICIPATING PROVINCE70 Identify the particular non-participating province(s) in which the real property is situated and proceed to question #76 in order to determine the applicable rate that is common to all such provinces 65. Is the proportion of the real property that is situated in the THE SUPPLY OF THE PARTICULAR THE REAL PROPERTY IS SITUATED “participating provinces” the greatest in any one of those SERVICE RELATING TO THE REAL IN TWO OR MORE participating provinces? PROPERTY THAT IS SITUATED IN PARTICIPATING PROVINCES IN CANADA IS DEEMED72 TO BE EQUAL PROPORTION AND THAT


March Pages 2017
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