Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:General rule — in Canada

• 142 (1) For the purposes of this Part, subject to sections 143, 144 and 179, a supply shall be deemed to be made in Canada if

  • (a) in the case of a supply by way of sale of tangible personal property, the property is, or is to be, delivered or made available in Canada to the recipient of the supply;

  • (b) in the case of a supply of tangible personal property otherwise than by way of sale, possession or use of the property is given or made available in Canada to the recipient of the supply;

  • (c) in the case of a supply of intangible personal property,

    • (i) the property may be used in whole or in part in Canada, or

    • (ii) the property relates to real property situated in Canada, to tangible personal property ordinarily situated in Canada or to a service to be performed in Canada;

  • (d) in the case of a supply of real property or of a service in relation to real property, the real property is situated in Canada;

  • (e) [Repealed, 1997, c. 10, s. 6]

  • (f) the supply is a supply of a prescribed service; or

  • (g) in the case of a supply of any other service, the service is, or is to be, performed in whole or in part in Canada.

• Marginal note:General rule — outside Canada

  (2) For the purposes of this Part, a supply shall be deemed to be made outside Canada if

  • (a) in the case of a supply by way of sale of tangible personal property, the property is, or is to be, delivered or made available outside Canada to the recipient of the supply;

  • (b) in the case of a supply of tangible personal property otherwise than by way of sale, possession or use of the property is given or made available outside Canada to the recipient of the supply;

  • (c) in the case of a supply of intangible personal property,

    • (i) the property may not be used in Canada, or

    • (ii) the property relates to real property situated outside Canada, to tangible personal property ordinarily situated outside Canada or to a service to be performed wholly outside Canada;

  • (d) in the case of a supply of real property or a service in relation to real property, the real property is situated outside Canada;

  • (e) [Repealed, 1997, c. 10, s. 6]

  • (f) the supply is a supply of a prescribed service; or

  • (g) in the case of a supply of any other service, the service is, or is to be, performed wholly outside Canada.

• Marginal note:Mobile and floating homes

  (3) For the purposes of this section,

  • (a) a floating home, and

  • (b) a mobile home that is not affixed to land

  shall each be deemed to be tangible personal property and not real property.