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THE ADVOCATE V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 213 QUESTIONS IF YES IF NO 65. CONTINUED FROM PREVIOUS PAGE MADE IN THE PARTICULAR PROPORTION IS GREATER THAN PARTICIPATING PROVINCE IN THE PROPORTION OF THE REAL WHICH THE GREATEST PROPERTY THAT IS SITUATED IN PROPORTION OF THE REAL ANY OF THE OTHER PROPERTY IS SITUATED PARTICIPATING PROVINCES Identify the particular THE SUPPLY OF THE PARTICULAR province and proceed to SERVICE RELATING TO THE REAL question #76 in order to PROPERTY THAT IS SITUATED IN determine the applicable CANADA IS DEEMED73 TO BE rate MADE IN THE PARTICULAR PARTICIPATING PROVINCE(S) HAVING THE HIGHER OR HIGHEST GST RATE AMONG THE PARTICIPATING PROVINCES IN WHICH THE REAL PROPERTY IS SITUATED IN EQUAL PROPORTION. IF THERE IS MORE THAN ONE SUCH PARTICULAR PROVINCE HAVING THE HIGHER OR HIGHEST RATE OF GST, THE SUPPLY OF THE PARTICULAR SERVICE IS DEEMED74 TO BE MADE IN THE PARTICULAR PROVINCE WHERE THE BUSINESS ADDRESS OF THE SUPPLIER THAT IS MOST CLOSELY CONNECTED WITH THE SUPPLY OF THE PARTICULAR SERVICE IS LOCATED. IF SUCH ADDRESS IS NOT LOCATED IN ONE OF THE PARTICULAR PROVINCES, THE SUPPLY OF THE PARTICULAR SERVICE IS DEEMED75 TO BE MADE IN THE PARTICULAR PROVINCE THAT IS CLOSEST IN PROXIMITY TO THAT BUSINESS ADDRESS OF THE SUPPLIER Identify the particular province and proceed to question #76 in order to determine the applicable rate 66. Is the particular service in relation to tangible personal Proceed to question #67 Proceed to question #72 property that is situated in Canada? 67. At all times when the Canadian element of the services is Proceed to question #68 Proceed to question #70 being performed, does the tangible personal property remain in the same province or provinces in which it was situated when the performance of the Canadian element of the services began? 68. Is the tangible personal property situated “primarily”76 in Proceed to question #69 THE SUPPLY OF THE PARTICULAR one or more of the “participating provinces” when the SERVICE RELATING TO THE performance of the Canadian element of the services TANGIBLE PERSONAL PROPERTY began? IS DEEMED78 TO BE MADE IN A PARTICULAR NON- PARTICIPATING PROVINCE79 Identify the particular non- participating province(s) in which the tangible personal property is situated and


March Pages 2017
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