Versions of s. 360(3)

Where an arrangement to supply funeral services in respect of an individual is entered into in writing at any time before the implementation date for a participating province and, at that time, it is reasonable to expect that all or a part of the consideration for the supply of the funeral services will be paid before the individual’s death, no tax is payable under subsection 165(2) in respect of the supply in that province of funeral services under the arrangement or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) in respect of funeral services supplied under the arrangement for consumption or use in that province.