Section 117 — Excise Tax Act: Meaning of taxable service

For the purposes of this section, taxable service means a taxable service as defined in subsection 21.1(1) and a taxable service as defined in subsection 21.22(1). Where the amount charged for a taxable service by a person providing the service is charged after April 1991, or after August 1990 for a period beginning after 1990, no tax thereon shall be imposed, levied or collected under Part II.1 or II.2. Where the amount charged for a taxable service by a person providing the service is charged after August 1990 in respect of a period beginning before 1991 and ending after 1990, no tax shall be imposed or levied under Part II.1 or II.2 or collected under those Parts by the person providing the service in respect of the amount charged, to the extent that the amount charged relates to the portion of the service that is provided after 1990.