Section 357 — Excise Tax Act: Legal service performed before implementation

Where a supply of a legal service is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and the consideration for the supply does not become due under the agreement for the supply 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 under subsection 165(2), 218.1(1) or 220.08(1) in respect of that consideration to the extent that it relates to any part of the service that was performed before the implementation date for that province. Where 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 is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and consideration for the supply 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, no tax is payable under subsection 165(2), 218.1(1) or 220.08(1) in respect of that consideration to the extent that it relates to any part of the service that was performed before the implementation date for that province. For the purposes of subsections (1) and (2), where substantially all of a service supplied in a participating province, or outside the participating provinces, to a person resident in a participating province, is performed before the implementation date for that province, all of the service is deemed to have been performed before that implementation date.