Section 341.1 — Excise Tax Act: Legal service performed before 1991

No tax is payable in respect of the consideration for a supply of a legal service to the extent that the consideration relates to any part of the service that was performed before 1991 and, under the agreement for the supply, does not become due until allowed, directed or ordered by a court; or until the completion or termination of the service provided by the supplier. No tax is payable in respect of the consideration for a supply of a service of a personal representative in respect of the administration of an estate, or a service of a trustee, receiver or liquidator, to the extent that the consideration relates to any part of the service that was performed before 1991 and does not become due in the case of the service of a personal representative, until it is approved by all beneficiaries of the estate or in accordance with the terms of the trust binding the personal representative; in the case of the service of a trustee, until a date determined under the terms of the trust or an agreement in writing for the supply; or in any case, until it is allowed, directed or ordered by a court. For the purposes of subsections (1) and (2), where substantially all of a service is performed before 1991, all of the service shall be deemed to have been performed before 1991.