Section 142 — Excise Tax Act: General rule — in Canada

For the purposes of this Part, subject to sections 143, 144 and 179, a supply shall be deemed to be made in Canada if 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; 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; in the case of a supply of intangible personal property, the property may be used in whole or in part in Canada, or 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; 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of a supply of real property or of a service in relation to real property, the real property is situated in Canada; [Repealed, 1997, c. 10, s. 6] the supply is a supply of a prescribed service; or in the case of a supply of any other service, the service is, or is to be, performed in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. For the purposes of this Part, a supply shall be deemed to be made outside Canada if 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; 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; in the case of a supply of intangible personal property, the property may not be used in Canada, or 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; in the case of a supply of real property or a service in relation to real property, the real property is situated outside Canada; [Repealed, 1997, c. 10, s. 6] the supply is a supply of a prescribed service; or in the case of a supply of any other service, the service is, or is to be, performed wholly outside Canada. For the purposes of this section, a floating home, and a mobile home that is not affixed to land shall each be deemed to be tangible personal property and not real property.