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THE ADVOCATE V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 215 QUESTIONS IF YES IF NO 70. CONTINUED FROM PREVIOUS PAGE Identify the particular non-participating province(s) in which the tangible personal property is situated and proceed to question #76 in order to determine the applicable rate that is common to all such provinces 71. Is the proportion of the tangible personal property that is THE SUPPLY OF THE PARTICULAR THE TANGIBLE PERSONAL situated in the “participating provinces”89 the greatest in SERVICE RELATING TO THE PROPERTY IS SITUATED IN any one of those participating provinces at any time while TANGIBLE PERSONAL PROPERTY TWO OR MORE PARTICIPATING the Canadian element of the service was being performed? IS DEEMED90 TO BE MADE IN PROVINCES IN EQUAL 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 DEEMED91 TO BE MADE IN THE PARTICULAR PARTICIPATING PROVINCE(S) HAVING THE HIGHER OR HIGHEST GST RATE AMONG THOSE 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 DEEMED92 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 DEEMED93 TO BE MADE IN THE PARTICULAR PROVINCE THAT IS CLOSEST IN PROXIMITY BUSINESS ADDRESS OF THE SUPPLIER Identify the particular province and proceed to question #76 in order to determine the applicable rate 72. Has the supplier, in the ordinary course of the supplier’s Proceed to question #73 Proceed to question #74 business, obtained at least one home or business address of the recipient that is located in a province?


March Pages 2017
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