Section 349 — Excise Tax Act: Real property

Subject to Subdivision C, where a province is a participating province, subsection 165(2) and the provisions of this Part (other than Division IX) relating to tax under that subsection apply to any supply by way of sale of real property made in that participating province where ownership and possession of the property are transferred on or after the implementation date for that province, any supply of real property made in a participating province by way of lease, licence or similar arrangement where all of the consideration for the supply becomes due or is paid, or is deemed to have become due or to have been paid, on or after the implementation date for that province and is not deemed to have become due or to have been paid before that day, and any supply of real property made in a participating province by way of lease, licence or similar arrangement where part of the consideration for the supply becomes due or is paid, or is deemed to have become due or been paid, on or after the implementation date for that province, except that tax is not payable under that subsection (otherwise than because of Subdivision C) in respect of any part of the consideration for a supply referred to in paragraph (c) that becomes due or is paid before that day and is not deemed to have become due or to have been paid on or after that day. Subject to Subdivision C, where a province is a participating province, subsection 165(2), section 218.1 and subsection 220.08(1) and the provisions of this Part (other than Division IX) relating to tax under that section or either of those subsections apply to any supply of personal property or a service made in that participating province, tangible personal property made outside Canada to a person to whom the property is delivered or made available, or physical possession of the property is transferred, in a participating province, or intangible personal property or a service made outside the participating provinces where the property or service is acquired for consumption, use or supply in that participating province where all of the consideration for the supply becomes due or is paid, or is deemed to have become due or to have been paid, on or after the implementation date for that province and is not deemed to have become due or to have been paid before that day, and any supply of personal property or a service made in that participating province, tangible personal property made outside Canada to a person to whom the property is delivered or made available, or physical possession of the property is transferred, in a participating province, or intangible personal property or a service made outside the participating provinces where the property or service is acquired for consumption, use or supply in that participating province where part of the consideration for the supply becomes due or is paid, or is deemed to have become due or to have been paid, on or after the implementation date for that province, except that tax is not payable under any of those provisions (otherwise than because of Subdivision C) in respect of any part of the consideration for a supply referred to in paragraph (b) that becomes due or is paid before that day and is not deemed to have become due or to have been paid on or after that day. Subject to Subdivision C, where a province is a participating province, sections 212.1 and 220.07 and the provisions of this Part (other than Division IX) relating to tax under those sections apply to tangible personal property, a mobile home that is not affixed to land and a floating home imported by a person on or after the implementation date for that province and to such property that is imported by a person before that day and that is accounted for under subsection 32(1), (2) or (5) of the Customs Act on or after that day. Subject to Subdivision C, where a province is a participating province, subsections 220.05(1) and 220.06(1) and the provisions of this Part (other than Division IX) relating to tax under those subsections apply to tangible personal property, a mobile home that is not affixed to land and a floating home brought into that participating province on or after the implementation date for that province and to such property brought into that province before that day by a carrier where the property is delivered in the province to a consignee on or after that day.