Existing paragraph 7(a), which excludes from zero-rating under section 7 a service that is primarily for consumption, use or enjoyment in Canada, is replaced with new paragraph 7(a.1). Difficulties have arisen in the determination of where certain services are primarily consumed, used or enjoyed.
La modification apportée à l’alinéa 7f) consiste à exclure ces services de l’application de l’article 7.