Versions of s. 356(2)

Where a supply (other than a supply to which subsection (6) applies) of a service (other than a freight transportation service or a service that is the transportation of an individual) is made in a participating province, or is made outside the participating provinces to a person who is resident in a participating province, and all or substantially all of the service was not performed before the implementation date for that province, no tax is payable under subsection 165(2), 218.1(1) or 220.08(1) in respect of any consideration for the supply that is paid or becomes due before the day that is four months after that implementation date to the extent that the consideration relates to any part of the service that was performed before that implementation date.