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Personal property and services

These transitional rules will apply to taxable supplies of personal property and services made in Ontario or BC, whichever is applicable, and to importations of personal property into one of these provinces.

Topics for Personal property and services

Tangible personal property (goods) Intangible personal property
Services
 Property and services brought into Ontario or BC, imported goods, and imported taxable supplies
Combined supplies
Direct sellers
Budget payment arrangements Continuous supplies of property and/or services
Amount that becomes due or is paid without having become due after October 14, 2009, and before May 2010 by non-consumers
 Amount that becomes due or is paid without having become due on or after May 1, 2010, and before July 2010

Forms and publications

Date Modified: 2010-06-29

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Important Notices