Subject to this Part, if at a particular time a person brings tangible personal property into a participating province from another province, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined in prescribed manner.
Subject to this Part, if at a particular time a person brings tangible personal property into a participating province from another province, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined in prescribed manner.
Subject to this Part, where at a particular time a person brings tangible personal property into a particular participating province from a non-participating province, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined by the formula A × B where A is the tax rate for the particular participating province; and B is where the property is a specified motor vehicle that the person is required to register under the laws of the particular participating province relating to the registration of motor vehicles, the specified value, where the property is not a specified motor vehicle referred to in paragraph (a) and consideration was paid or payable in respect of a supply of the property made by way of sale at any time to the person by another person with whom the person dealt at arm’s length, the lesser of the value of that consideration and the fair market value of the property at the particular time, notwithstanding paragraphs (a) and (b), in the case of prescribed property brought into a province in prescribed circumstances, the value determined in the prescribed manner, and in any other case, the fair market value of the property at the particular time.
Subject to this Part, where at a particular time a person brings tangible personal property into a particular participating province from a non-participating province, the person shall pay tax to Her Majesty in right of Canada equal to the amount determined by the formula A × B where A is the tax rate for the particular participating province; and B is where the property is a specified motor vehicle that the person is required to register under the laws of the participating province relating to the registration of motor vehicles, the prescribed value, where the property is not a specified motor vehicle referred to in paragraph (a) and consideration was paid or payable in respect of a supply of the property made by way of sale at any time to the person by another person with whom the person dealt at arm’s length, the lesser of the value of that consideration and the fair market value of the property at the particular time, notwithstanding paragraphs (a) and (b), in the case of prescribed property brought into a province in prescribed circumstances, the value determined in the prescribed manner, and in any other case, the fair market value of the property at the particular time.