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Marginal note:Definitions

• 1 (1) The following definitions apply in these Regulations.

  continuous freight movement

  continuous freight movement  has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. (service continu de transport de marchandises)

  continuous journey

  continuous journey  has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. (voyage continu)

  freight transportation service

  freight transportation service  has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. (service de transport de marchandises)

  funeral services

  funeral services  has the same meaning as in subsection 344(1) of the Act. (services funéraires)

  shipper

  shipper  has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. (expéditeur)

  single unit residential complex

  single unit residential complex  has the same meaning as in subsection 254(1) of the Act. (immeuble d’habitation à logement unique)

• Marginal note:Continuous supplies

  (2) For the purposes of these Regulations, if property or a service is delivered, performed or made available on a continuous basis by means of a wire, pipeline, satellite, other conduit or other telecommunications facility during a period that includes July 1, 2010 and for which the supplier issues an invoice and, because of the method of recording the delivery of the property or the provision of the service, the time at which the property or service is delivered or provided cannot reasonably be determined, an equal part of the whole of the property delivered, or of the whole of the service provided, during the period, is deemed to have been delivered or provided, as the case may be, on each day of the period.

• [...]

• (2) Section 2 applies

  • [...]

  • (h) to any consideration for a supply made under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel that

    • (i) becomes due, or is paid without having become due, on or after May 1, 2010 as a progress payment under the contract, and

• (3) Despite subsection (2), section 2 does not apply in respect of

  • [...]

  • (i) a supply of a single unit residential complex, or a residential condominium unit, deemed to have been made under subsection 191(1) of the Act as a consequence of the builder of the complex or unit giving possession or use of the complex or unit to a person at any time on or after July 1, 2010 under an agreement, referred to in subparagraph 191(1)(b)(ii) of the Act, if the agreement is entered into in writing on or before April 6, 2010;

  • [...]

  • (k) any consideration for a supply made under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel that

    • (i) becomes due, or is paid without having become due, on or after May 1, 2010 as a progress payment under the contract, and

Marginal note:Transition — lifetime memberships

7 If a registrant makes a taxable supply (other than a zero-rated supply) of a membership for the lifetime of an individual in Nova Scotia or in the Nova Scotia offshore area to a person and tax under subsection 165(2) of the Act is payable by the person in respect of the total (referred to in this section as the “specified amount”) of all amounts of consideration for the supply that become due, or are paid without having become due, after April 6, 2010 and before July 1, 2010, and the specified amount exceeds 25% of the total consideration for the supply, for the purposes of Part IX of the Act, the tax (in this section referred to as the “total tax”) under subsection 165(2) of the Act shall be calculated at the rate of 10% on the difference between the specified amount and 25% of the total consideration and the following rules apply:

• (a) for the purpose of determining the amount of tax (in this section referred to as the “tax collectible”) that is required to be collected by the registrant, the tax under subsection 165(2) of the Act payable by the person on that difference is deemed to have been calculated at the rate of 8%; and

Marginal note:Transition — passenger transportation passes

• 6 (1) Subject to subsection (2) and section 8, if a registrant makes a taxable supply (other than a zero-rated supply) of a passenger transportation pass in Nova Scotia or in the Nova Scotia offshore area to a person that is not a consumer of the passenger transportation pass and tax under subsection 165(2) of the Act is payable by the person in respect of an amount of consideration for the supply that becomes due, or is paid without having become due, after April 6, 2010 and before May 1, 2010, and a portion of that amount is attributable to any part of the validity period of the passenger transportation pass that is after June 2010, for the purposes of Part IX of the Act, the tax (in this section referred to as the “total tax”) under subsection 165(2) of the Act shall be calculated at the rate of 10% on that portion and the following rules apply:

  • (a) for the purpose of determining the amount of tax (in this section referred to as the “tax collectible”) that is required to be collected by the registrant, the tax under subsection 165(2) of the Act payable by the person on that portion is deemed to have been calculated at the rate of 8%; and

Marginal note:Transition — memberships and admissions

• 5 (1) Subject to subsection (2) and section 8, if a registrant makes a taxable supply (other than a zero-rated supply) of a membership (other than a membership for the lifetime of an individual) or an admission in Nova Scotia or in the Nova Scotia offshore area to a person that is not a consumer of the membership or the admission and tax under subsection 165(2) of the Act is payable by the person in respect of an amount of consideration for the supply that becomes due, or is paid without having become due, after April 6, 2010 and before May 1, 2010, and a portion of that amount is attributable to any part of the period of membership or admission that is after June 2010, for the purposes of Part IX of the Act, the tax (in this section referred to as the “total tax”) under subsection 165(2) of the Act shall be calculated at the rate of 10% on that portion and the following rules apply:

  • (a) for the purpose of determining the amount of tax (in this section referred to as the “tax collectible”) that is required to be collected by the registrant, the tax under subsection 165(2) of the Act payable by the person on that portion is deemed to have been calculated at the rate of 8%; and