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THE ADVOCATE V O L . 7 5 P A R T 2 M A R C H 2 0 1 7 223 Canada”, for further information on the supply of advisory, consulting and research services. 53. Supra note 47. 54. Supra note 48. 55. The commencement of litigation is typically characterized by the serving or receipt of legal process. Pursuant to CRA, GST/HST Technical Information Bulletin B-103, “Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province” (June 2012) “criminal litigation generally commences on the day an ‘information’, for Summary Conviction Proceedings, or an ‘indictment’, for Indictable Offences, is filed or sworn with the court”; “civil litigation generally commences on the day that the originating process (ie, Statement of Claim, Writ of Summons in the province of Quebec, Notice of Application, Petition, etc) is filed with the court in accordance with the rules of civil procedure in a particular provincial or territorial jurisdiction”; the commencement of administrative litigation “will normally be based on the procedural requirements imposed by the relevant legislation, or the ‘rules’ of natural justice if no legislation exists, under which the administrative litigation will be brought”. 56. Subsection 23(a) of Part V of Schedule VI of the Excise Tax Act. 57. Subsection 23(c) of Part V of Schedule VI of the Excise Tax Act. 58. Section 7 of Part V of Schedule VI of the Excise Tax Act. 59. Paragraph 142(2)(g). 60. Paragraph 142(1)(g). 61. Supra note 55. 62. Section 27 of the New Harmonized Value-added Tax System Regulations, SOR/2010-117. 63. Subsection 123(1) defines “real proper ty” as including: (a) in respect of property in the Province of Quebec, immovable property and every lease thereof, (b) in respect of property in any other place in Canada, messuages, lands and tenements of every nature and description and every estate or interest in real property, whether legal or equitable, and (c) a mobile home, a floating home and any leasehold or proprietary interest therein. 64. Paragraph 142(2)(d). 65. Paragraph 142(1)(d). 66. Supra note 64. See also CRA, “GST/HST and place of supply rules”, online: <http://www.cra-arc.gc. ca placeofsupply/>, which states: To determine whether the HST applies to a taxable supply of real property and at what rate, we have to determine where the real property is situated. The part of the real property that is situated in the particular province, and the part of the real property that is situated in the other province or outside Canada, are each considered to be a separate taxable supply made for a separate amount equal to the portion of the total amount for all the property that is reasonably attributable for each part of the real property. 67. “Primarily” means greater than 50 per cent. 68. The “participating provinces” are Ontario, New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland and Labrador. 69. Subsection 14(b) of the New Harmonized Valueadded Tax System Regulations. 70. The “non-participating provinces” are British Columbia, Alberta, Saskatchewan, Manitoba, Quebec, Yukon, Nunavut and the Northwest Territories. 71. Supra note 68. 72. Paragraph 14(a)(i) of the New Harmonized Valueadded Tax System Regulations. 73. Paragraph 14(a)(ii) of the New Harmonized Valueadded Tax System Regulations. 74. Section 18 of the New Harmonized Value-added Tax System Regulations. 75. Ibid. 76. Supra note 67. 77. Supra note 68. 78. Subsection 15(b) of the New Harmonized Valueadded Tax System Regulations. 79. Supra note 70. 80. Supra note 68. 81. Paragraph 15(a)(i) of the New Harmonized Valueadded Tax System Regulations. 82. Paragraph 15(a)(ii) of the New Harmonized Valueadded Tax System Regulations. 83. Supra note 74. 84. Ibid. 85. Supra note 67. 86. Supra note 68. 87. Subsection 16(b) of the New Harmonized Valueadded Tax System Regulations. 88. Supra note 70. 89. Supra note 68. 90. Paragraph 16(a)(i) of the New Harmonized Valueadded Tax System Regulations. 91. Paragraph 16(a)(ii) of the New Harmonized Valueadded Tax System Regulations. 92. Supra note 74. 93. Ibid. 94. Paragraph 13(1)(a) of the New Harmonized Valueadded Tax System Regulations. 95. Paragraph 13(1)(b) of the New Harmonized Valueadded Tax System Regulations. 96. Supra note 67. 97. Supra note 68. 98. Paragraph 13(2)(b) of the New Harmonized Valueadded Tax System Regulations. 99. Supra note 70. 100. Supra note 68. 101. Subparagraph 13(2)(a)(i) of the New Harmonized Value-added Tax System Regulations. 102. Subparagraph 13(2)(a)(ii) of the New Harmonized Value-added Tax System Regulations. 103. Supra note 74. 104. Ibid. t t t t t


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