Supplies Made in Canada by Residents of Canada

摘要

A resident of Canada will be considered to make a supply of intangible personal property (such as intellectual property) if the property may be used in whole or in part in Canada, or if the property relates to tangible personal property ordinarily situated in Canada or to a service to be performed in Canada. This particular rule (which also is relevant to non-residents of Canada) is discussed further in §216, post, "Supplies Made by Non-Residents - 1. Supplies Made in Canada (Division II Tax)". Where a resident of Canada is considered to have made a supply in Canada of intangible personal property, that supply will be "zero rated", (i.e., subject to a 0% rate of tax) in the circumstances described at §217, post.