362. (1) In this section, “Advisory Group”, “Crossing” and “Developer” have the meanings assigned by section 1 of the Northumberland Strait Crossing Act, S.N.B. 1993, c. N-8.1.

(2) No tax is payable under subsection 165(2) in respect of a supply of property or services that are acquired by the recipient of the supply for consumption or use exclusively in the construction of the Crossing.

(3) Subsection (2) does not apply to a supply made to a recipient who is not the Developer unless the recipient provides the supplier with a valid exemption certificate in respect of the supply issued by the Advisory Group.

1997, c. 10, s. 241.

363. (1) Notwithstanding subsection 237(2), where a registrant (other than a selected listed financial institution) to whom subsection 237(1) applies is resident in a participating province and a reporting period of the registrant begins during the calendar year in which the province becomes a participating province, for the purpose of determining the amount of instalment payments under subsection 237(1), if any, that become payable after the first fiscal quarter of the registrant beginning on or after the implementation date for the province, the registrant’s instalment base for the reporting period is equal to the lesser of

(a) the amount determined under paragraph 237(2)(a); and

(b) 200% of the amount determined under paragraph 237(2)(b).

(2) Notwithstanding subsection 237(1), where a particular reporting period of a selected listed financial institution ends in a particular fiscal year ending in a taxation year of the financial institution and the particular fiscal year begins before April 1, 1997 and ends on or after that day, the instalment to be paid under that subsection within one month after the end of each fiscal quarter ending on or after that day in the particular reporting period is the amount determined under whichever of the following paragraphs the financial institution has elected in prescribed form to determine the instalments for those fiscal quarters under:

(a) the lesser of

(i) 1/4 of the amount determined under paragraph 237(2)(a), and

(ii) the amount determined by the formula

A + (B/4)

where

A is the total of all amounts, each of which is determined, for a participating province, by the formula

[C × D × (E/F) × G/365]/H

where

C is the financial institution’s instalment base for the particular reporting period determined under paragraph 237(2)(b) as if the financial institution were not a selected listed financial institution and tax were not imposed under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1,

D is the lesser of the financial institution’s percentage for the participating province for the taxation year and the financial institution’s percentage for the participating province for the immediately preceding taxation year, each determined in accordance with the prescribed rules that apply to that financial institution,

E is the tax rate for the participating province,

F is 7%,

G is the number of days in the particular reporting period after March 1997, and

H is the number of fiscal quarters ending on or after April 1, 1997 and in the particular reporting period, and

B is the financial institution’s instalment base for the particular reporting period determined under paragraph 237(2)(b) as if the financial institution were not a selected listed financial institution and tax were not imposed under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1;

(b) the amount determined by the formula

A + (B/4)

where

A is the total of all amounts, each of which is determined, for a participating province, by the formula

[C × D × (E/F) × G/365]/H

where

C is the financial institution’s instalment base for the particular reporting period determined under paragraph 237(2)(b) as if the financial institution were not a selected listed financial institution and tax were not imposed under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1,

D is the financial institution’s percentage for the participating province for the immediately preceding taxation year, determined in accordance with the prescribed rules that apply to that financial institution,

E is the tax rate for the participating province,

F is 7%,

G is the number of days in the particular reporting period after March 1997, and

H is the number of fiscal quarters ending on or after April 1, 1997 and in the particular reporting period, and

B is the financial institution’s instalment base for the particular reporting period determined under paragraph 237(2)(b) as if the financial institution were not a selected listed financial institution and tax were not imposed under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1;

(c) the lesser of

(i) 1/4 of the amount determined under paragraph 237(2)(a), and

(ii) the amount determined by the formula

(A + B) + C/4

where

A is the total of all amounts, each of which is determined, for a participating province, by the formula

[[(D - E) × F × (G/H) × I/365] - K]/J

where

D is the total of

(A) all tax (other than an amount of tax that is prescribed for the purposes of paragraph (a) of the description of A in subsection 225.2(2)) that became payable under any of subsection 165(1) and sections 212 and 218 by the financial institution during the particular reporting period or that was paid by the financial institution during the particular reporting period without having become payable,

(B) all amounts each of which is tax under subsection 165(1) in respect of a supply (other than a supply to which clause (C) applies) made by a person other than a selected listed financial institution to the financial institution that would, but for an election made under section 150, have become payable by the financial institution during the particular reporting period, and

(C) all amounts each of which is an amount, in respect of a supply made during the particular reporting period of property or a service to which the financial institution and another person have elected to have paragraph (c) of the description of A in subsection 225.2(2) apply, equal to tax calculated on the cost to the other person of supplying the property or service to the financial institution excluding any remuneration to employees of the other person, the cost of financial services and tax under this Part,

E is the total of

(A) all input tax credits (other than input tax credits in respect of an amount of tax that is prescribed for the purposes of paragraph (a) of the description of A in subsection 225.2(2)) of the financial institution for the particular reporting period or preceding reporting periods of the financial institution claimed by the financial institution in the return under Division V filed by the financial institution for the particular reporting period, and

(B) all amounts each of which would be an input tax credit of the financial institution for the particular reporting period of the financial institution in respect of property or a service if tax became payable during the particular reporting period in respect of the supply of the property or service equal to the amount included for the particular reporting period under clause (B) or (C) of the description of D in respect of the supply,

F is the lesser of the financial institution’s percentage for the participating province for the taxation year and the financial institution’s percentage for the participating province for the immediately preceding taxation year, each determined in accordance with the prescribed rules that apply to that financial institution,

G is the tax rate for the participating province,

H is 7%,

I is the number of days in the particular reporting period after March 1997,

J is the number of fiscal quarters ending on or after April 1, 1997 and in the particular reporting period, and

K is the total of

(A) all tax (other than an amount of tax that is prescribed for the purposes of paragraph (a) of the description of F in subsection 225.2(2)) under subsection 165(2) in respect of supplies made in the participating province to the financial institution or under section 212.1 in respect of goods imported by the financial institution for use in the participating province that became payable by the financial institution during the fiscal quarter or that was paid by the financial institution during the fiscal quarter without having become payable, and

(B) all amounts each of which is an amount, in respect of a supply made during the fiscal quarter of property or a service to which the financial institution and another person have elected to have paragraph (c) of the description of A in subsection 225.2(2) apply, equal to tax payable by the other person under any of subsection 165(2), 212.1, 218.1 or Division IV.1 that is included in the cost to the other person of supplying the property or service to the financial institution,

B is the total of all amounts that became collectible and all other amounts collected by the financial institution in the fiscal quarter as or on account of tax under subsection 165(2), and

C is the financial institution’s instalment base for the particular reporting period determined under paragraph 237(2)(b) as if the financial institution were not a selected listed financial institution and tax were not imposed under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1; or

(d) the amount determined by the formula

(A + B) + C/4

where

A is the total of all amounts, each of which is determined, for a participating province, by the formula

[[(D - E) × F × (G/H) × (I/365)] - K]/J

where

D is the total of all amounts each of which is

(i) tax (other than an amount of tax that is prescribed for the purposes of paragraph (a) of the description of A in subsection 225.2(2)) that became payable under any of subsection 165(1) and sections 212 and 218 by the financial institution during a reporting period (in this paragraph referred to as the “earlier reporting period”) of the financial institution ending in the twelve-month period immediately preceding the particular reporting period or that was paid by the financial institution during the earlier reporting period without having become payable,

(ii) all amounts each of which is tax under subsection 165(1) in respect of a supply (other than a supply to which subparagraph (iii) applies) made by a person other than a selected listed financial institution to the financial institution that would, but for an election made under section 150, have become payable by the financial institution during the earlier reporting period, and

(iii) all amounts each of which is an amount, in respect of a supply made during the earlier reporting period of property or a service to which the financial institution and another person have elected to have paragraph (c) of the description of A in subsection 225.2(2) apply, equal to tax calculated on the cost to the other person of supplying the property or service to the financial institution excluding any remuneration to employees of the other person, the cost of financial services and tax under this Part,

E is the total of

(i) all input tax credits (other than input tax credits in respect of an amount of tax that is prescribed for the purposes of paragraph (a) of the description of A in subsection 225.2(2)) of the financial institution for the earlier reporting period or preceding reporting periods of the financial institution claimed by the financial institution in the return under Division V filed by the financial institution for the earlier reporting period, and

(ii) all amounts each of which would be an input tax credit of the financial institution for the earlier reporting period of the financial institution in respect of property or a service if tax became payable during the earlier reporting period in respect of the supply of the property or service equal to the amount included for the earlier reporting period under subparagraph (ii) or (iii) of the description of D in respect of the supply,

F is the financial institution’s percentage for the participating province for the immediately preceding taxation year, determined in accordance with the prescribed rules that apply to that financial institution,

G is the tax rate for the participating province,

H is 7%,

I is the number of days in the particular reporting period after March 1997,

J is the number of fiscal quarters ending on or after April 1, 1997 and in the particular reporting period, and

K is the total of

(i) all tax (other than an amount of tax that is prescribed for the purposes of paragraph (a) of the description of F in subsection 225.2(2)) under subsection 165(2) in respect of supplies made in the participating province to the financial institution or under section 212.1 in respect of goods imported by the financial institution for use in the participating province that became payable by the financial institution during the fiscal quarter or that was paid by the financial institution during the fiscal quarter without having become payable, and

(ii) all amounts each of which is an amount, in respect of a supply made during the fiscal quarter of property or a service to which the financial institution and another person have elected to have paragraph (c) of the description of A in subsection 225.2(2) apply, equal to tax payable the other person under any of subsection 165(2), 212.1, 218.1 or Division IV.1 that is included in the cost to the other person of supplying the property or service to the financial institution,

B is the total of all amounts that became collectible and all other amounts collected by the financial institution in the fiscal quarter as or on account of tax under subsection 165(2), and

C is the financial institution’s instalment base for the particular reporting period determined under paragraph 237(2)(b) as if the financial institution were not a selected listed financial institution and tax were not imposed under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1.

(3) For the purposes of this section, subsections 169(4) and (5) and 223(2) apply with respect to any amount that is included in the description of K in paragraphs (2)(c) and (d) as if that amount were an input tax credit.

(4) No amount of tax paid or payable by a selected listed financial institution in respect of property or services acquired, imported or brought into a participating province otherwise than for consumption, use or supply in the course of an endeavour (as defined in subsection 141.01(1)) of the financial institution shall be included in determining the instalment to be paid by the institution under subsection (2).

1997, c. 10, s. 241; 2000, c. 30, s. 105.

363.1 Any person who, immediately before the implementation date for a participating province, is resident in that province and registered under Subdivision d of Division V may, subject to section 250,

(a) if the reporting period of the person immediately before that implementation date is a fiscal quarter, make an election under section 246 to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a), on the first day of any fiscal quarter of the person that begins before the day that is one year after that implementation date; and

(b) if the reporting period of the person immediately before that implementation date is a fiscal year,

(i) make an election under section 246 to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a), on the first day of any fiscal quarter of the person that begins before the day that is one year after that implementation date, or

(ii) make an election under section 247 to have reporting periods that are fiscal quarters of the person to take effect, despite paragraph 247(1)(a), on the first day of any fiscal quarter of the person that begins before the day that is one year after that implementation date.

2000, c. 30, s. 106.

363.2 (1) If a registrant who has made an election under subsection 227(1) that is in effect on the implementation date for a participating province is resident in that participating province immediately before that implementation date or has made supplies in that participating province in the one-year period ending immediately before that implementation date, the registrant may, despite paragraph 227(4.1)(a) but subject to paragraph 227(4.1)(b), revoke that election under subsection 227(4) with effect from

(a) if the reporting period of the registrant that includes that implementation date is a fiscal year of the registrant, the first day of any fiscal month of the registrant that begins before the day that is one year after that implementation date; and

(b) in any other case, the first day of any reporting period of the registrant that begins before the day that is one year after that implementation date.

(2) If a registrant whose reporting period is a fiscal year revokes an election under subsection 227(4) in accordance with subsection (1) with effect from the first day of a particular fiscal month in a fiscal year of the registrant and that month is not the first fiscal month in that fiscal year,

(a) for the purposes of this Part, the period beginning on the first day of that fiscal year and ending immediately before the first day of the particular fiscal month and the period beginning on the first day of the particular fiscal month and ending on the last day of that fiscal year are each deemed to be a separate reporting period of the registrant; and

(b) for the purposes of subsections 237(1) and (2), each of those separate reporting periods is deemed to be a reporting period determined under subsection 248(3).

2000, c. 30, s. 106.

1. to 4. [Repealed, 1990, c. 45, s. 13]

5. to 5.2 [Repealed, 2006, c. 4, s. 89]

6. Automobiles, not including ambulances or hearses, namely,

(a) automobiles, other than station wagons and vans designed primarily for use as passenger vehicles, in excess of two thousand and seven kilograms (2 007 kg), in this section referred to as the “automobile mass limit”, and

(b) station wagons and vans designed primarily for use as passenger vehicles in excess of two thousand two hundred and sixty-eight kilograms (2 268 kg), in this section referred to as the “wagon mass limit”,

at the following rates:

(c) for the portion of the mass thereof that exceeds the automobile mass limit or the wagon mass limit, as the case may be, but does not exceed the mass limit by more than forty-five kilograms (45 kg), thirty dollars,

(d) for the portion of the mass thereof that exceeds the aggregate of forty-five kilograms (45 kg) plus the automobile mass limit or the wagon mass limit, as the case may be, but does not exceed the aggregate plus forty-five kilograms (45 kg), forty dollars,

(e) for the portion of the mass thereof that exceeds the aggregate of ninety kilograms (90 kg) plus the automobile mass limit or the wagon mass limit, as the case may be, but does not exceed the aggregate plus forty-five kilograms (45 kg), fifty dollars, and

(f) for each forty-five kilograms (45 kg) or portion thereof that the mass thereof exceeds the aggregate of one hundred and thirty-five kilograms (135 kg) plus the automobile mass limit or the wagon mass limit, as the case may be, sixty dollars,

and, for the purposes of this section, the mass of an automobile, station wagon or van is the mass of a fully manufactured automobile, station wagon or van at the time of its sale by the manufacturer or the importer, as the case may be, including the mass, at that time, of all articles and materials the value of which is included in its sale price at the time of sale by him except that where at the time of the sale the automobile, station wagon or van includes an air conditioner as permanently installed equipment, the mass, as otherwise determined under this section, shall be reduced by twenty-nine kilograms (29 kg).

7. Air conditioners designed for use in automobiles, station wagons, vans or trucks whether

(a) separate, or

(b) included as permanently installed equipment in an automobile, station wagon, van or truck at the time of sale or importation of the vehicle by the manufacturer or importer thereof, as the case may be, one hundred dollars

and, for purposes of this section and section 8, an evaporator unit designed for use with or as part of an automotive type air conditioning system shall be deemed to be an air conditioner described in this section except where the evaporator unit is used for repair or replacement purposes.

8. Section 7 does not apply in the case of any air conditioner described therein

(a) that is purchased or imported for permanent installation in an ambulance or hearse or is included as permanently installed equipment in such a vehicle;

(b) that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act; or

(c) that is included as permanently installed equipment in an automobile, station wagon, van or truck, that is sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act or that is purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act.

9.(a) Unleaded gasoline and unleaded aviation gasoline, $0.10 per litre.

(b) Leaded gasoline and leaded aviation gasoline, $0.11 per litre.

9.1 Diesel fuel and aviation fuel, other than aviation gasoline, $0.04 per litre.

10. Section 6 does not apply in respect of any of the goods mentioned in that section that are

(a) sold under conditions that would qualify the sale as a zero-rated supply for the purposes of Part IX of the Act;

(b) purchased or imported for police or fire-fighting services; or

(c) purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act.

11. Payment of the tax imposed by virtue of section 6 may be deferred in the case of automobiles imported by persons who manufacture automobiles in Canada until such time as the imported automobiles are sold in Canada by those persons.

R.S., 1985, c. E-15, Sch. I; R.S., 1985, c. 15 (1st Supp.), s. 41, c. 7 (2nd Supp.), s. 52, c. 42 (3rd Supp.), s. 2, c. 12 (4th Supp.), s. 38; 1989, c. 22, s. 5; 1990, c. 45, ss. 13 to 15; 1993, c. 27, ss. 145, 146; 1995, c. 36, s. 8; 2005, c. 30, s. 25, c. 55, s. 1; 2006, c. 4, s. 89.

1. Regular gasoline and unleaded gasoline $0.0036 per litre.

2. Premium leaded gasoline and premium unleaded gasoline $0.0037 per litre.

3. and 4. [Repealed, R.S., 1985, c. 12 (4th Supp.), s. 40]

5. Diesel fuel $0.00302 per litre.

R.S., 1985, c. 7 (2nd Supp.), s. 54, c. 42 (2nd Supp.), s. 12, c. 12 (4th Supp.), s. 40.