Section 142.1 — Excise Tax Act: Billing location

For the purposes of this section, the billing location for a telecommunication service supplied to a recipient is in Canada if where the consideration payable for the service is charged or applied to an account that the recipient has with a person who carries on the business of supplying telecommunication services and the account relates to a telecommunications facility that is used or is available for use by the recipient to obtain telecommunication services, that telecommunications facility is ordinarily located in Canada;

and in any other case, the telecommunications facility used to initiate the service is located in Canada. Notwithstanding section 142 and subject to section 143, for the purposes of this Part, a supply of a telecommunication service is deemed to be made in Canada where in the case of a telecommunication service of making telecommunications facilities available, the facilities or any part thereof are located in Canada;

and in any other case, the telecommunication is emitted and received in Canada, or the telecommunication is emitted or received in Canada and the billing location for the service is in Canada.