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Definition of validity period

• 58.32 (1) In this section, validity period of a passenger transportation pass means

  • (a) the period throughout which the passenger transportation pass entitles an individual to transportation services; or

  • (b) if the period described in paragraph (a) is not ascertainable at the time when the passenger transportation pass is supplied to a person, the period beginning on the day the passenger transportation pass is delivered or made available to the recipient of the supply and ending on the day on which the passenger transportation pass expires or, in the absence of an expiration date, ending on April 1, 2015.

• Marginal note:Validity period before April 2013

  (2) No tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply of a passenger transportation pass made in Prince Edward Island to the extent that the consideration is attributable to any part of the validity period of the passenger transportation pass that is before April 1, 2013.

• Marginal note:Consideration due or paid after January 2013

  (3) If a taxable supply of a passenger transportation pass is made in Prince Edward Island and any consideration for the passenger transportation pass becomes due, or is paid without having become due, on or after February 1, 2013 and before April 1, 2013, to the extent that any consideration is attributable to any part of the validity period of the passenger transportation pass that is after March 31, 2013, that consideration is deemed, for the purpose of applying subsection 165(2) of the Act to the supply, to have become due on April 1, 2013 and not to have been paid before April 1, 2013.

• Marginal note:Consideration due or paid before February 2013

  (4) Subject to subsection (5), if an amount of consideration for a taxable supply of a passenger transportation pass made in Prince Edward Island by a registrant to a person that is not a consumer of the passenger transportation pass becomes due, or is paid without having become due, after November 8, 2012 and before February 1, 2013 and any part of the amount of consideration is attributable to a part of the validity period of the passenger transportation pass that is after March 31, 2013, for the purposes of applying subsection 165(2) of the Act to the supply, that part of the amount of consideration is deemed to have become due on April 1, 2013 and not to have been paid before that day and the person is required to pay, in accordance with subsection (6), the tax under subsection 165(2) of the Act payable in respect of the supply on that part of the amount of consideration.

• Marginal note:Exception

  (5) Subsection (4) does not apply in respect of a supply of a passenger transportation pass made to a person if

  • (a) the passenger transportation pass is acquired by the person for consumption, use or supply exclusively in commercial activities of the person;

  • (b) the person

    • (i) would be entitled to include, for the purpose of determining an input tax credit of the person in respect of the passenger transportation pass, the total amount of tax under subsection 165(2) of the Act that would be payable by the person in respect of the supply, and

• [...]

• Marginal note:Validity period ending before May 2013

  (7) Despite subsections (3) and (4), no tax is payable under subsection 165(2) of the Act in respect of a taxable supply made in Prince Edward Island of a passenger transportation pass in respect of which the validity period begins before April 1, 2013 and ends before May 1, 2013.

[...]

Marginal note:Definitions

• 58.25 (1) In this section, continuous freight movement , freight transportation service and shipper have the same meanings as in subsection 1(1) of Part VII of Schedule VI to the Act.

• [...]

• Marginal note:Services substantially all performed before April 2013

  (10) Despite subsections (4) and (6), no tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply of a service (other than a freight transportation service, a passenger transportation service or a service to which section 58.27 applies) made in Prince Edward Island if all or substantially all of the service is performed before April 1, 2013.

• Marginal note:Services substantially all performed before April 2013

  (11) Despite subsections (5) and (7), no tax is payable under subsection 218.1(1) or 220.08(1) of the Act in respect of any consideration for a supply of a service (other than a freight transportation service, a passenger transportation service or a service to which section 58.27 applies) to a person resident in Prince Edward Island and not resident in Ontario, Nova Scotia, New Brunswick, British Columbia or Newfoundland and Labrador if all or substantially all of the service is performed before April 1, 2013.

• Marginal note:Passenger transportation services commencing before April 2013

  (12) Despite subsections (4) and (6), no tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply made in Prince Edward Island of a passenger transportation service, or of a service of transporting an individual’s baggage in connection with a passenger transportation service, if the passenger transportation service is part of a continuous journey that begins before April 1, 2013.

• Marginal note:Freight transportation services commencing before April 2013

  (13) Despite subsections (4) and (6), if one or more carriers make a taxable supply in Prince Edward Island of freight transportation services in respect of a continuous freight movement of tangible personal property and, before April 1, 2013, the shipper of the property transfers possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable under subsection 165(2) of the Act in respect of any consideration for the supply.

[...]

Definition of validity period

• 49 (1) In this section, validity period of a passenger transportation pass means

  • (a) the period throughout which the passenger transportation pass entitles an individual to transportation services; or

  • (b) if the period described in paragraph (a) is not ascertainable at the time when the passenger transportation pass is supplied to a person, the period beginning on the day the passenger transportation pass is delivered or made available to the recipient of the supply and ending on the day on which the passenger transportation pass expires or, in the absence of an expiration date, ending on July 1, 2012.

• Marginal note:Validity period before July 2010

  (2) No tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply of a passenger transportation pass made in a specified province to the extent that the consideration is attributable to any part of the validity period of the passenger transportation pass that is before July 1, 2010.

• Marginal note:Consideration due or paid after April 2010

  (3) If a taxable supply of a passenger transportation pass is made in a specified province and any consideration for the passenger transportation pass becomes due, or is paid without having become due, on or after May 1, 2010 and before July 1, 2010, to the extent that any consideration is attributable to any part of the validity period of the passenger transportation pass that is after June 30, 2010, that consideration is deemed, for the purpose of applying subsection 165(2) of the Act to the supply, to have become due on July 1, 2010 and not to have been paid before July 1, 2010.

• Marginal note:Consideration due or paid before May 2010

  (4) Subject to subsection (5), if an amount of consideration for a taxable supply of a passenger transportation pass made in a specified province by a registrant to a person that is not a consumer of the passenger transportation pass becomes due, or is paid without having become due, after October 14, 2009 and before May 1, 2010 and any part of the amount of consideration is attributable to a part of the validity period of the passenger transportation pass that is after June 30, 2010, for the purposes of applying subsection 165(2) of the Act to the supply, that part of the amount of consideration is deemed to have become due on July 1, 2010 and not to have been paid before that day and the person is required to pay, in accordance with subsection (6), the tax under subsection 165(2) of the Act payable in respect of the supply on that part of the amount of consideration.

• Marginal note:Exception

  (5) Subsection (4) does not apply in respect of a supply of a passenger transportation pass made to a person if

  • (a) the passenger transportation pass is acquired by the person for consumption, use or supply exclusively in commercial activities of the person;

  • (b) the person

    • (i) would be entitled to include, for the purpose of determining an input tax credit of the person in respect of the passenger transportation pass, the total amount of tax under subsection 165(2) of the Act that would be payable by the person in respect of the supply, and

• [...]

• Marginal note:Validity period ending before August 2010

  (7) Despite subsections (3) and (4), no tax is payable under subsection 165(2) of the Act in respect of a taxable supply made in a specified province of a passenger transportation pass in respect of which the validity period begins before July 1, 2010 and ends before August 1, 2010.

[...]

Marginal note:Definitions

• 43 (1) In this section, continuous freight movement , freight transportation service and shipper have the same meanings as in subsection 1(1) of Part VII of Schedule VI to the Act.

• [...]

• Marginal note:Services substantially all performed before July 2010

  (10) Despite subsections (4) and (6), no tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply of a service (other than a freight transportation service, a passenger transportation service or a service to which section 45 applies) made in a specified province if all or substantially all of the service is performed before July 1, 2010.

• Marginal note:Services substantially all performed before July 2010

  (11) Despite subsections (5) and (7), no tax is payable under subsection 218.1(1) or 220.08(1) of the Act in respect of any consideration for a supply of a service (other than a freight transportation service, a passenger transportation service or a service to which section 45 applies) to a person resident in a specified province and not resident in Nova Scotia, New Brunswick or Newfoundland and Labrador if all or substantially all of the service is performed before July 1, 2010.

• Marginal note:Passenger transportation services commencing before July 2010

  (12) Despite subsections (4) and (6), no tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply made in a specified province of a passenger transportation service, or of a service of transporting an individual’s baggage in connection with a passenger transportation service, if the passenger transportation service is part of a continuous journey that begins before July 1, 2010.

• Marginal note:Freight transportation services commencing before July 2010

  (13) Despite subsections (4) and (6), if one or more carriers make a taxable supply in a specified province of freight transportation services in respect of a continuous freight movement of tangible personal property and, before July 1, 2010, the shipper of the property transfers possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable under subsection 165(2) of the Act in respect of any consideration for the supply.

[...]

Marginal note:Passenger transportation services

21 A supply of a passenger transportation service is made

• (a) in a participating province if the passenger transportation service

  • (i) is part of a continuous journey in respect of which there is a ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and

    [...]

  • (ii) is part of a continuous journey in respect of which there is no ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and

    • (A) the passenger transportation service included in the continuous journey that is provided first cannot begin otherwise than in the participating province, and

  • (iii) is not part of a continuous journey and

    • (A) the passenger transportation service begins in the participating province, and

    • (B) the passenger transportation service ends in Canada; and

• (b) in a non-participating province if the passenger transportation service

  • (i) is part of a continuous journey in respect of which there is a ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and

    [...]

  • (ii) is part of a continuous journey in respect of which there is no ticket or voucher, issued in respect of the particular passenger transportation service included in the continuous journey that is provided first, specifying the origin of the continuous journey and

    • (A) the passenger transportation service included in the continuous journey that is provided first cannot begin in a participating province, or

  • (iii) is not part of a continuous journey and

    • (A) the passenger transportation service begins outside the participating provinces, or

    • (B) the passenger transportation service ends outside Canada.