212. Subject to this Part, every person who is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada tax on the goods calculated at the rate of 6% on the value of the goods.

1990, c. 45, s. 12; 1993, c. 27, s. 77; 1997, c. 10, s. 198; 2006, c. 4, s. 19.

212.1 (1) In this section, “commercial goods” means goods that are imported for sale or for any commercial, industrial, occupational, institutional or other like use.

(2) Subject to this Part, every person who is resident in a participating province and is liable under the Customs Act to pay duty on imported goods, or who would be so liable if the goods were subject to duty, shall pay to Her Majesty in right of Canada, in addition to the tax imposed by section 212, a tax on the goods calculated at the tax rate for that province on the value of the goods.

(3) Tax under subsection (2) does not apply to goods that are accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles or a mobile home or a floating home that has been used or occupied in Canada by any individual.

(4) Subsection (2) does not apply to goods imported by or on behalf of a person who is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the goods are imported for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.

1997, c. 10, s. 198.

213. No tax under this Division is payable in respect of goods included in Schedule VII.

1990, c. 45, s. 12.

213.1 For the purposes of this Division, the Minister may require a person mentioned in section 212 or 212.1 who imports goods to provide security, in an amount determined by the Minister and subject to such terms and conditions as the Minister may specify, for the payment of any amount that is or may become payable by the person under this Division, where provisions of the Customs Act, the Customs Tariff or any other laws relating to customs under which security may be required do not apply to the payment of that amount.

1993, c. 27, s. 78; 1997, c. 10, s. 199.

213.2 (1) The Minister may, on the request of a registrant who imports goods, issue to the registrant, subject to such conditions as the Minister may specify, a written authorization (in this section referred to as an “import certificate”) for the purpose of applying, on and after the effective date specified in the authorization, section 8.1 of Schedule VII in respect of goods of a particular class imported by the registrant, in which event the Minister shall assign to the registrant a number to be disclosed when the goods are accounted for under section 32 of the Customs Act.

(2) A request for an import certificate shall contain prescribed information and be filed with the Minister in prescribed manner.

(3) The Minister may, after giving a person to whom an import certificate has been issued reasonable written notice, cancel the import certificate of the person if

(a) the person fails to comply with any condition attached to the certificate or any provision of this Division,

(b) the Minister determines that it is no longer required for the purposes for which it was issued, or generally for the purposes of this Division, or

(c) it can reasonably be expected that the person will no longer be importing goods of a class in respect of which the certificate was issued in circumstances in which the goods would be included in Schedule VII,

and, where the Minister cancels the import certificate of a person, the Minister shall notify the person in writing of the cancellation and the effective date of the cancellation.

(4) Where the Minister has cancelled the import certificate of a person in circumstances described in paragraph (3)(a), the Minister shall not issue a new certificate under subsection (1) before the day that is two years after the day on which the cancellation is effective.

(5) An import certificate issued under this section ceases to have effect on the earlier of

(a) the effective date of the cancellation of the certificate under subsection (3), and

(b) the day that is three years after the effective date of the certificate.

1993, c. 27, s. 78; 2001, c. 15, s. 5.

214. Tax on goods under this Division shall be paid and collected under the Customs Act, and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the goods under the Customs Tariff and, for those purposes, the Customs Act, with such modifications as the circumstances require, applies subject to this Division.

1990, c. 45, s. 12; 1993, c. 27, s. 79; 1997, c. 10, s. 200.

214.1 Where tax under section 212.1 is payable by a person and all or any portion of that tax is an amount that is prescribed for the purposes of subsection 234(3), that amount shall be deducted from that tax in determining the amount required to be paid and collected under section 214.

1997, c. 10, s. 200.

215. (1) For the purposes of this Division, the value of goods shall be deemed to be equal to the total of

(a) the value of the goods, as it would be determined under the Customs Act for the purpose of calculating duties imposed on the goods at a percentage rate, whether the goods are in fact subject to duty, and

(b) the amount of all duties and taxes, if any, payable thereon under the Customs Tariff, the Special Import Measures Act, this Act (other than this Part) or any other law relating to customs.

(2) Notwithstanding subsection (1), for the purposes of this Division, the value of goods imported in prescribed circumstances shall be determined in prescribed manner.

(3) The value of goods that are being imported for the first time after having been processed (as defined in subsection 2(1) of the Value of Imported Goods (GST/HST) Regulations) outside Canada shall be determined for the purposes of this Division without regard to section 13 of those Regulations if

(a) the value of the goods would, but for this subsection, be determined for the purposes of this Division under that section; and

(b) they are the same goods, in their processed state, as other goods, or incorporate, as a result of their processing, other goods, that were last imported in circumstances in which no tax was payable under this Division because of section 8.1 or 11 of Schedule VII.

1990, c. 45, s. 12; 1993, c. 27, s. 80; 2001, c. 15, s. 6.

215.1 (1) Where

(a) a person paid tax under this Division on goods that were acquired by the person on consignment, approval, sale-or-return basis or other similar terms,

(b) the goods are, within sixty days after their release and before they are used or consumed otherwise than on a trial basis, exported by the person for the purpose of returning them to the supplier and are not damaged after their release and before the exportation, and

(c) within two years after the day the tax was paid, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the tax,

the Minister shall, subject to section 263, pay a rebate to the person equal to the amount of the tax paid on the goods.

(2) Where

(a) a person paid an amount as tax under this Division on goods that were imported

(i) for consumption, use or supply otherwise than exclusively in the course of a commercial activity of the person, or

(ii) for consumption, use or supply in the course of a commercial activity of the person and the person was, at the time of the release of the goods, a small supplier who was not registered under Subdivision d of Division V,

(b) the Minister of Public Safety and Emergency Preparedness has, under any of sections 73, 74 and 76 of the Customs Act, granted an abatement or refund of all or part of the duties paid on the goods,

(c) the person has not been and is not entitled to be compensated under a warranty for loss suffered because of any of the circumstances described in those sections by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII, and

(d) within two years after the day the amount was paid as tax under this Division, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the amount,

the Minister shall, subject to section 263, pay a rebate to the person equal to the amount determined by the formula

(A × B) + [A × (B/C) × D]

where

A is the total of the rate of tax imposed under section 212 at the time the goods were accounted for under subsection 32(1), (2) or (5) of the Customs Act and, where an amount was paid as tax under section 212.1, the rate of tax imposed under that section at that time;

B is the amount of the abatement or refund granted under the Customs Act,

C is the amount of the duties that were the subject of the abatement or refund, and

D is the value for duty of the goods under that Act.

(3) Where

(a) a person paid an amount as tax under this Division on goods that were imported

(i) for consumption, use or supply otherwise than exclusively in the course of a commercial activity of the person, or

(ii) for consumption, use or supply in the course of a commercial activity of the person and the person was, at the time of the release of the goods, a small supplier who was not registered under Subdivision d of Division V,

(b) if the goods had been subject to duties under the Customs Act, the Minister of Public Safety and Emergency Preparedness would, because of any of the circumstances described in paragraph 73(a) or (b) or 74(1)(a), (b) or (c) or subsection 76(1) of that Act, have granted, under section 73, 74 or 76 of that Act, an abatement or refund of all or part of the duties paid on the goods,

(c) the person has not been and is not entitled to be compensated under a warranty for loss suffered because of any of those circumstances by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII, and

(d) within two years after the day the amount was paid as tax under this Division, the person files with the Minister an application, in prescribed form containing prescribed information, for a rebate of the amount,

subject to section 263, sections 73, 74 (except paragraph 74(1)(d)) and 76 of that Act apply, with such modifications as the circumstances require, as though the amount paid by the person as tax were duties paid on the goods under that Act.

1993, c. 27, s. 81; 1997, c. 10, ss. 41, 201; 2000, c. 30, s. 44; 2005, c. 38, ss. 105, 145.

216. (1) In this section, “determination of the tax status” of goods means a determination, re-determination or further re-determination that the goods are, or are not, included in Schedule VII.

(2) Subject to subsections (4) to (6), the Customs Act (other than subsections 67(2) and (3) and sections 68 and 70) and the regulations made under that Act apply, with such modifications as the circumstances require, to the determination of the tax status of goods for the purposes of this Division as if it were the determination, re-determination or further re-determination, as the case requires, of the tariff classification of the goods.

(3) The Customs Act and the regulations made under that Act apply, with such modifications as the circumstances require, to the appraisal, re-appraisal or further re-appraisal of the value of goods for the purposes of this Division as if it were the appraisal, re-appraisal or further re-appraisal, as the case requires, of the value for duty of the goods.

(4) In applying the Customs Act to a determination of the tax status of goods,

(a) the references in paragraphs 64(d) and (e) and subsection 67(1) of that Act to the “Canadian International Trade Tribunal” shall be read as references to the “Tax Court of Canada”; and

(b) the reference in subsection 67(1) of that Act to the “Secretary of the Canadian International Trade Tribunal” shall be read as a reference to the “Registrar of the Tax Court of Canada”.

(5) The provisions of this Part and of the Tax Court of Canada Act that apply to an appeal taken under section 302 apply, with such modifications as the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the President of the Canada Border Services Agency made under section 60 or 61 of that Act in a determination of the tax status of goods as if the decision of the President were a confirmation of an assessment or a reassessment made by the Minister under subsection 301(3) or (4) as a consequence of a notice of objection filed under subsection 301(1.1) by the person to whom the President is required to give notice under section 60 or 61 of the Customs Act, as the case may be, of the decision.

(6) Where

(a) because of an appraisal, a re-appraisal or a further re-appraisal of the value of goods or a determination of the tax status of goods, it is determined that the amount that was paid as tax under this Division on the goods exceeds the amount of tax that is required under this Division to be paid on the goods, and

(b) if the tax under this Division on the goods were a customs duty on the goods levied under the Customs Tariff, a refund of the excess would be given under paragraph 58(2)(b), 62(1)(b) or 65(1)(b) of the Customs Act,

a rebate of the excess shall, subject to section 263, be paid to the person who paid the excess, and the provisions of the Customs Act that relate to the payment of such refunds and interest on such refunds apply, with such modifications as the circumstances require, as if the rebate of the excess tax were a refund of duty.

(7) Subject to section 263, section 69 of the Customs Act applies, with such modifications as the circumstances require, where an appeal in respect of the value of goods or a determination of the tax status of goods is taken for the purpose of determining whether tax under this Division on the goods is payable or of determining the amount of such tax.

1990, c. 45, s. 12; 1993, c. 27, s. 82; 1997, c. 10, s. 41.1; 1999, c. 17, s. 155; 2005, c. 38, s. 106.

217. In this Division, “imported taxable supply” means

(a) a taxable supply (other than a zero-rated or prescribed supply) of a service made outside Canada to a person who is resident in Canada, other than a supply of a service that is

(i) acquired for consumption, use or supply exclusively in the course of commercial activities of the person or activities that are engaged in exclusively outside Canada by the person and that are not part of a business or an adventure or concern in the nature of trade engaged in by the person in Canada,

(ii) consumed by an individual exclusively outside Canada (other than a training service the supply of which is made to a person who is not a consumer),

(iii) in respect of real property situated outside Canada,

(iv) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of tangible personal property that is

(A) situated outside Canada at the time the service is performed, or

(B) exported as soon after the service is performed as is reasonable having regard to the circumstances surrounding the exportation and is not consumed, used or supplied in Canada after the service is performed and before the exportation of the property,

(v) a transportation service, or

(vi) a service rendered in connection with criminal, civil or administrative litigation outside Canada, other than a service rendered before the commencement of such litigation,

(b) a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property made by a non-resident person who is not registered under Subdivision d of Division V to a recipient who is a registrant where

(i) physical possession of the property is transferred to the recipient in Canada by another registrant who

(A) made a supply in Canada of the property by way of sale, or a supply in Canada of a service of manufacturing or producing the property, to a non-resident person, or

(B) acquired physical possession of the property for the purpose of making a supply of a commercial service in respect of the property to a non-resident person,

(ii) the recipient gives the other registrant a certificate of the recipient described in paragraph 179(2)(c), and

(iii) the recipient is not acquiring the property for consumption, use or supply exclusively in the course of commercial activities of the recipient or the property is a passenger vehicle that the recipient is acquiring for use in Canada as capital property in commercial activities of the recipient and that has a capital cost to the recipient exceeding the amount deemed under paragraph 13(7)(g) or (h) of the Income Tax Act to be the capital cost of the vehicle to the recipient for the purposes of section 13 of that Act,

(b.1) a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property made at a particular time by a non-resident person who is not registered under Subdivision d of Division V to a particular recipient who is resident in Canada, where

(i) the property is delivered or made available in Canada to the particular recipient and the particular recipient is not a registrant who is acquiring the property exclusively for consumption, use or supply in the course of commercial activities of the recipient, and

(ii) the non-resident person previously made a taxable supply of the property by way of lease, licence or similar arrangement to a registrant who was not dealing at arm’s length with the non-resident person or who was related to the particular recipient, the property was delivered or made available in Canada to the registrant, the registrant was entitled to claim an input tax credit in respect of the property or was not required to pay tax under this Division in respect of the supply only because the registrant acquired the property exclusively for consumption, use or supply in the course of commercial activities of the registrant, and that supply was the last supply of the property made before the particular time by the non-resident person to a registrant,

(b.2) a taxable supply of a continuous transmission commodity, if the supply is deemed under section 143 to be made outside Canada to a registrant by a person who was the recipient of a supply of the commodity that was a zero-rated supply included in section 15.1 of Part V of Schedule VI or that would, but for subparagraph (a)(v) of that section, have been included in that section, and the registrant is not acquiring the commodity for consumption, use or supply exclusively in the course of commercial activities of the registrant,

(b.3) a supply, included in section 15.2 of Part V of Schedule VI, of a continuous transmission commodity that is neither exported, as described in paragraph (a) of that section, nor supplied, as described in paragraph (b) of that section, by the recipient and the recipient is not acquiring the commodity for consumption, use or supply exclusively in the course of commercial activities of the recipient,

(c) a taxable supply (other than a zero-rated or prescribed supply) of intangible personal property made outside Canada to a person who is resident in Canada, other than a supply of property that

(i) is acquired for consumption, use or supply exclusively in the course of commercial activities of the person or activities that are engaged in exclusively outside Canada by the person and that are not part of a business or an adventure or concern in the nature of trade engaged in by the person in Canada,

(ii) may not be used in Canada, or

(iii) relates to real property situated outside Canada, to a service to be performed wholly outside Canada or to tangible personal property situated outside Canada,

(d) a supply of property that is a zero-rated supply only because it is included in section 1.1 of Part V of Schedule VI, if the recipient is not acquiring the property for consumption, use or supply exclusively in the course of commercial activities of the recipient and

(i) an authorization of the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(ii) the recipient does not export the property in the circumstances described in paragraphs 1(b) to (d) of that Part; or

(e) a supply of property that is a zero-rated supply only because it is included in section 1.2 of Part V of Schedule VI, if the recipient is not acquiring the property for consumption, use or supply exclusively in the course of commercial activities of the recipient and

(i) an authorization of the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(ii) the recipient is not acquiring the property for use or supply as domestic inventory or as added property (as those expressions are defined in subsection 273.1(1)).

“reporting period”[Repealed, 1997, c. 10, s. 42]

1990, c. 45, s. 12; 1993, c. 27, s. 83; 1997, c. 10, s. 42; 1999, c. 31, s. 86(F); 2000, c. 30, s. 45; 2001, c. 15, s. 7.

218. Subject to this Part, every recipient of an imported taxable supply shall pay to Her Majesty in right of Canada tax calculated at the rate of 6% on the value of the consideration for the imported taxable supply.

1990, c. 45, s. 12; 1997, c. 10, s. 203; 2006, c. 4, s. 20.

218.1 (1) Subject to this Part,

(a) every person who is resident in a particular participating province and is the recipient of an imported taxable supply that is a supply of intangible personal property or a service that is acquired by the person for consumption, use or supply primarily in participating provinces,

(b) every registrant who is the recipient of a supply, included in paragraph (b) of the definition “imported taxable supply” in section 217, of property the physical possession of which is transferred to the registrant in a particular participating province,

(c) every person who is the recipient of a supply, included in any of paragraphs 217(b.1) to (b.3), of property that is delivered or made available to the person in a particular participating province and who is either resident in that province or is a registrant

shall pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula

A × B × C

where

A is the tax rate for the particular participating province,

B is the value of that consideration that is paid or becomes due at that time, and

C is

(a) in the case of an imported taxable supply of tangible personal property, 100%, and

(b) in any other case, the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the province, and

(d) every person who is the recipient of a supply that is included in paragraph 217(d) or (e) and that is made in a particular participating province.

(1.1) Section 3 of Part II of Schedule IX applies for the purpose of paragraph (1)(c).

(2) If tax under subsection (1) would, but for this subsection, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is an amount of tax that

(a) is prescribed for the purposes of paragraph (a) of the description of F in subsection 225.2(2); or

(b) is in respect of an imported taxable supply of property or a service acquired otherwise than for consumption, use or supply in the course of an endeavour (as defined in subsection 141.01(1)) of the person.

(3) Subsection (1) does not apply to

(a) an imported taxable supply of intangible personal property or a service made to a person who is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the property or service is acquired by the person for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area; or

(b) an imported taxable supply of tangible personal property the physical possession of which is transferred, or that is delivered or made available, to the recipient of the supply in the Nova Scotia offshore area or the Newfoundland offshore area unless the property is acquired by the recipient for consumption, use or supply in the course of an offshore activity.

(4) For the purposes of subsection (1), a person that acquires property or a service for consumption, use or supply in the Nova Scotia offshore area or the Newfoundland offshore area is deemed to acquire the property or service for consumption, use or supply in that area only to the extent that it is acquired for consumption, use or supply in that area in the course of an offshore activity.

1997, c. 10, s. 203; 2000, c. 30, s. 46; 2001, c. 15, s. 8.

218.2 Tax under this Division that is calculated on an amount of consideration for a supply that becomes due at any time, or is paid at any time without having become due, becomes payable at that time.

1997, c. 10, s. 203.

219. Where tax under this Division is payable by a person,

(a) where the person is a registrant, the person shall, on or before the day on or before which the person’s return under section 238 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Receiver General and report the tax in that return; and

(b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information.

1990, c. 45, s. 12; 1997, c. 10, s. 43.

220. For the purposes of this Division, where a person carries on a business through a permanent establishment of the person in Canada and through another permanent establishment outside Canada,

(a) any transfer of personal property or rendering of a service by one permanent establishment to the other permanent establishment shall be deemed to be a supply of the property or service;

(b) in respect of that supply, the permanent establishments shall be deemed to be separate persons who deal with each other at arm’s length;

(c) the value of the consideration for that supply shall be deemed to be the fair market value of the supply at the time the property is so transferred or the service is so rendered; and

(d) the consideration for that supply shall be deemed to have become due and to have been paid, by the permanent establishment (in this paragraph referred to as “the recipient”) to which the property was transferred or the service was rendered, to the other permanent establishment at the end of the taxation year of the recipient in which the property was transferred or the service was rendered.

1990, c. 45, s. 12; 1993, c. 27, s. 84.

220.01 In this Division, “tangible personal property” includes a mobile home that is not affixed to land and a floating home.

1997, c. 10, s. 204.

220.02 Where a particular person brings property into a province on behalf of another person, for the purposes of this Division, the other person and not the particular person is deemed to have brought the property into the province.

1997, c. 10, s. 204.

220.03 Where at any time a person brings tangible personal property into a province in the course of transporting property from a place outside the province to another place outside the province, and the property is not stored in the province for purposes that are not incidental to the transportation, the person is deemed for the purposes of this Division not to have brought the property into the province at that time.

1997, c. 10, s. 204.

220.04 If tax under this Division would, but for this section, become payable by a person when the person is a selected listed financial institution, that tax is not payable unless it is an amount of tax that

(a) is prescribed for the purposes of paragraph (a) of the description of F in subsection 225.2(2); or

(b) is in respect of property or a service brought into a participating province, or acquired, otherwise than for consumption, use or supply in the course of an endeavour (as defined in subsection 141.01(1)) of the person.

1997, c. 10, s. 204; 2000, c. 30, s. 47.

220.05 (1) Subject to this Part, where at a particular time a person brings tangible personal property into a particular participating province from a non-participating province, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined by the formula

A × B

where

A is the tax rate for the particular participating province; and

B is

(a) where the property is a specified motor vehicle that the person is required to register under the laws of the participating province relating to the registration of motor vehicles, the prescribed value,

(b) where the property is not a specified motor vehicle referred to in paragraph (a) and consideration was paid or payable in respect of a supply of the property made by way of sale at any time to the person by another person with whom the person dealt at arm’s length, the lesser of the value of that consideration and the fair market value of the property at the particular time,

(c) notwithstanding paragraphs (a) and (b), in the case of prescribed property brought into a province in prescribed circumstances, the value determined in the prescribed manner, and

(d) in any other case, the fair market value of the property at the particular time.

(2) Tax under subsection (1) on property brought into a participating province by a person becomes payable

(a) in the case of a specified motor vehicle that the person is required to register under the laws of the province relating to the registration of motor vehicles, on the earlier of the day the person so registers the vehicle and the day on or before which the person is required to register the vehicle; and

(b) in any other case, on the day the property is brought into the province.

(3) No tax is payable under subsection (1) in respect of property where

(a) the recipient of the supply of the property has paid tax under section 220.06 in respect of the property;

(b) tax under section 220.07 has been paid in respect of the property; or

(c) the property is included in Part I of Schedule X.

(4) Subsection (1) does not apply to property brought into the Nova Scotia offshore area or the Newfoundland offshore area by a person unless the property is brought into the area for consumption, use or supply in the course of an offshore activity.

1997, c. 10, s. 204.

220.06 (1) Subject to this Part, where a person is the recipient of a taxable supply (other than a zero-rated or prescribed supply) of tangible personal property that is, at a particular time, delivered or made available to the person in a participating province, or sent by mail or courier to an address in the participating province, by a non-resident supplier who is not registered under subdivision d of Division V, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined by the formula

A × B

where

A is the tax rate for the participating province; and

B is

(a) where the supply of the property was made to the person by way of sale by a non-resident person with whom the person dealt at arm’s length, the lesser of the value of the consideration paid or payable in respect of the supply and the fair market value of the property at the particular time,

(b) notwithstanding paragraph (a), in the case of prescribed property supplied in prescribed circumstances, the value determined in the prescribed manner, and

(c) in any other case, the fair market value of the property at the particular time.

(2) Tax under subsection (1) in respect of property supplied to a person in a participating province becomes payable on the day the property is delivered or made available to the person in the province.

(3) No tax is payable under subsection (1) in respect of property where

(a) the supplier of the property has paid tax under section 220.05 in respect of the property;

(b) tax under section 220.07 has been paid in respect of the property; or

(c) the property is a specified motor vehicle that is required to be registered under the laws of a participating province relating to the registration of motor vehicles or the property is included in Part I of Schedule X.

(4) Subsection (1) does not apply to a supply of property that is delivered or made available to the recipient in the Nova Scotia offshore area or the Newfoundland offshore area, or that is sent to the recipient at an address in the Nova Scotia offshore area or the Newfoundland offshore area, unless the property is acquired by the recipient for consumption, use or supply in the course of an offshore activity.

1997, c. 10, s. 204.

220.07 (1) Subject to this Part, every person who brings into a participating province from a place outside Canada

(a) a specified motor vehicle, or

(b) goods that are accounted for as commercial goods (within the meaning assigned by subsection 212.1(1)) under section 32 of the Customs Act

and who is liable under that Act to pay duties on the vehicle or goods, or would be so liable if they were subject to duty, shall pay, in addition to the tax imposed under section 212, tax calculated at the tax rate for that participating province on the value of the vehicle or goods.

(2) Tax under subsection (1) does not apply to

(a) goods, other than a specified motor vehicle, brought into a participating province from a place outside Canada by a registrant (other than a registrant whose net tax is determined under section 225.1 or under Part IV or V of the Streamlined Accounting (GST) Regulations) for consumption, use or supply exclusively in the course of commercial activities of the registrant;

(b) a mobile home or a floating home that has been used or occupied in Canada as a place of residence for individuals; or

(c) goods included in Schedule VII.

(3) For the purposes of this section, the value of goods brought into a province is equal to

(a) in the case of a specified motor vehicle that a person is required to register under the laws of the province relating to the registration of motor vehicles, the prescribed value;

(b) in the case of prescribed property brought into a province in prescribed circumstances, the value determined in prescribed manner; and

(c) in any other case, the value of the goods determined in accordance with section 215.

(4) Tax under subsection (1) on goods brought into a participating province by a person becomes payable by that person

(a) in the case of a specified motor vehicle that the person is required to register under the laws of the province relating to the registration of motor vehicles, on the earlier of the day the person so registers the vehicle and the day on or before which the person is required to register the vehicle; and

(b) in any other case, on the day on which the goods are brought into the province.

(5) Subsection (1) does not apply to goods brought into the Nova Scotia offshore area or the Newfoundland offshore area by a person unless the goods are brought into the area for consumption, use or supply in the course of an offshore activity.

1997, c. 10, s. 204.

220.08 (1) Subject to this Part, every person who is resident in a particular participating province and is the recipient of a taxable supply made in a non-participating province of intangible personal property or a service that is acquired by the person for consumption, use or supply primarily in participating provinces shall pay to Her Majesty in right of Canada, each time an amount of consideration for the supply becomes due or is paid without having become due, tax equal to the amount determined by the formula

A × B × C

where

A is the tax rate for the particular participating province;

B is the value of that consideration that is paid or becomes due at that time; and

C is the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in participating provinces.

(2) Tax under subsection (1) that is calculated on an amount of consideration for a supply that becomes due at any time, or is paid at any time without having become due, becomes payable at that time.

(3) No tax is payable under subsection (1) in respect of a supply of intangible personal property or a service included in Part II of Schedule X.

(4) Subsection (1) does not apply to a supply of property or a service made to a person who is resident in the Nova Scotia offshore area or the Newfoundland offshore area unless the property or service is acquired for consumption, use or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area.

(5) For the purposes of subsection (1), a person that acquires property or a service for consumption, use or supply in the Nova Scotia offshore area or the Newfoundland offshore area is deemed to acquire the property or service for consumption, use or supply in that area only to the extent that it is acquired for consumption, use or supply in that area in the course of an offshore activity.

1997, c. 10, s. 204.

220.09 (1) Where tax under this Division becomes payable by a person,

(a) where the person is a registrant, the person shall, on or before the day on or before which the person’s return under section 238 for the reporting period in which the tax became payable is required to be filed, pay the tax to the Receiver General and report the tax in that return; and

(b) in any other case, the person shall, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information.

(2) Notwithstanding subsection (1), where tax under section 220.05, 220.06 or 220.07 is payable by a person in respect of a specified motor vehicle that the person is required to register under the laws of a participating province relating to the registration of motor vehicles,

(a) where the person is a registrant, the person is not required to report the tax in a return, and

(b) where the person is not a registrant, the person is not required to file a return in respect of the tax,

and the tax shall be paid in prescribed manner to the Receiver General at the earlier of the time the person registers the vehicle and the time at or before which the person is required to register it.

(3) Where tax under this Division becomes payable by a person and all or any portion of that tax is an amount that is prescribed for the purpose of subsection 234(3), that amount shall be deducted from the tax payable in determining the amount required under subsection (1) to be paid.

(4) Where the amount that a person is required to pay to the Receiver General under subsection (1) is nil, the person is not required to file a return under this Division.

1997, c. 10, s. 204.