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216 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 73. Has the supplier obtained only one home or business THE SUPPLY OF THE PARTICULAR THE SUPPLY OF THE PARTICULAR address of the recipient that is located in a province? SERVICE IS DEEMED94 TO BE SERVICE IS DEEMED95 TO BE MADE IN THE PROVINCE IN MADE IN THE PROVINCE IN WHICH THE HOME OR WHICH THE HOME OR BUSINESS ADDRESS OF THE BUSINESS ADDRESS OF THE RECIPIENT IS LOCATED RECIPIENT THAT IS MOST CLOSELY CONNECTED WITH Identify the particular THE SUPPLY IS LOCATED province and proceed to question #76 in order to Identify the particular determine the applicable province and proceed to rate question #76 in order to determine the applicable rate 74. Is the Canadian element of the service performed Proceed to question #75 THE SUPPLY OF THE PARTICULAR “primarily”96 in one or more of the “participating SERVICE IS DEEMED98 TO BE provinces”? MADE IN A PARTICULAR NON- PARTICIPATING PROVINCE989 Identify the particular non-participating province(s) in which the service was performed and proceed to question #76 in order to determine the applicable rate that is common to all such provinces 75. Is the proportion of the Canadian element of the service THE SUPPLY OF THE CANADIAN THE SERVICE IS PERFORMED IN performed in the “participating provinces”100 the greatest ELEMENT OFTHE PARTICULAR TWO OR MORE PARTICIPATING IN any one of those participating provinces? SERVICE IS DEEMED101 TO BE PROVINCES IN EQUAL MADE IN THE PARTICULAR PROPORTION AND THAT PARTICIPATING PROVINCE IN PROPORTION IS GREATER THAN WHICH THE GREATEST THAN THE PROPORTION OF THE PROPORTION OF THE SERVICE THAT IS PERFORMED IN SERVICE IS PERFORMED ANY OF THE OTHER PARTICIPATING PROVINCES Identify the particular province and proceed to THE SUPPLY OF THE CANADIAN question #76 in order to ELEMENT OF THE PARTICULAR determine the applicable SERVICE IS DEEMED102 TO BE rate MADE IN THE PARTICULAR PARTICIPATING PROVINCE HAVING THE HIGHER OR HIGHEST GST RATE AMONG THOSE PARTICIPATING PROVINCES IN WHICH ANY PROPORTION OF THE SERVICE IS PERFORMED. IF THERE IS MORE THAN ONE SUCH PARTICULAR PROVINCE HAVING THE HIGHER OR HIGHEST RATE OF GST, THE SUPPLY OF THE PARTICULAR SERVICE IS DEEMED103 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


March Pages 2017
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