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March Pages 2017

214 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 68. CONTINUED FROM PREVIOUS PAGE proceed to question #76 in order to determine the applicable rate that is common to all such provinces 69. Is the proportion of the tangible personal property that is THE SUPPLY OF THE PARTICULAR THE TANGIBLE PERSONAL situated in the “participating provinces”80 the greatest in SERVICE RELATING TO THE PROPERTY IS SITUATED IN any one of those participating provinces when the TANGIBLE PERSONAL PROPERTY TWO OR MORE PARTICIPATING performance of the Canadian element of the services IS DEEMED81 TO BE MADE IN PROVINCES IN EQUAL began? THE PARTICULAR PARTICIPATING PROPORTION AND THAT PROVINCE IN WHICH THE PROPORTION IS GREATER THAN GREATEST PROPORTION OF THE THE PROPORTION OF THE TANGIBLE PERSONAL PROPERTY TANGIBLE PERSONAL PROPERTY IS SITUATED THAT IS SITUATED IN ANY OF THE OTHER PARTICIPATING Identify the particular PROVINCES province and proceed to question #76 in order to THE SUPPLY OF THE PARTICULAR determine the applicable SERVICE RELATING TO THE rate TANGIBLE PERSONAL PROPERTY THAT IS SITUATED IN CANADA IS DEEMED82 TO BE MADE IN THE PARTICULAR PARTICIPATING PROVINCE(S) HAVING THE HIGHER OR HIGHEST GST RATE AMONG THE PARTICIPATING PROVINCES IN WHICH THE TANGIBLE PERSONAL 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 DEEMED83 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 DEEMED84 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 70. Is the tangible personal property situated “primarily”85 in Proceed to question #71 THE SUPPLY OF THE PARTICULAR one or more of the “participating provinces”86 at any time SERVICE RELATING TO THE while the Canadian element of the service was being TANGIBLE PERSONAL PROPERTY performed? IS DEEMED87 TO BE MADE IN A PARTICULAR NON- PARTICIPATING PROVINCE88


March Pages 2017
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