GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Streamlined Accounting (GST/HST) Regulations — (a)
capital asset of a person means (a) property that is, or would be if the person were a taxpayer under the Income Tax Act , capital property of the person within the meaning of that Act, and (b) in respect of a supply that was made by the person at any time before January 1, 2017, property that was, or would have been if the person were a taxpayer under the Income Tax Act , eligible capital property of the person within the meaning of that Act as it read at that time; ( bien immobilisé )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
consideration , in respect of a supply, includes all amounts credited to the recipient of the supply in respect of a trade-in (within the meaning of subsection 153(4) of the Act) accepted in full or partial consideration for the supply or, if the supplier and the recipient are not dealing with each other at arm’s length at the time the supply is made and the amount credited to the recipient in respect of the trade-in exceeds the fair market value of the trade-in at the time ownership of it is transferred to the supplier, that fair market value; ( contrepartie )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
Division II , Division III , Division IV , Division IV.1 and Division V means Division II, III, IV, IV.1 and V, respectively, of Part IX of the Act; ( section II , section III , section IV , section IV.1 et section V )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
election means an election under subsection 227(1) of the Act. ( choix )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
eligible capital property [Repealed, 2016, c. 12, s. 96]
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
improvement [Repealed, SOR/99-368, s. 2]
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
medical device [Repealed, SOR/99-368, s. 2]
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
prescription drug [Repealed, SOR/99-368, s. 2]
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
retail establishment [Repealed, SOR/99-368, s. 2]
Streamlined Accounting (GST/HST) Regulations — 15
 by the formula A – B where A is the total of (a) all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant in the reporting period, and (b) all amounts that became collectible, and all other amounts collected, by the registrant in the reporting period as or on account of tax under Division II in respect of specified supplies made by the registrant; and B is the total of all amounts each of which is an amount that the registrant has, in the reporting period, paid or credited to a person as or on account of (a) a reduction in, or a rebate or refund of, all or part of the consideration for a specified supply made by the registrant to the person, or (b) a refund of, or a credit for, tax under Division II charged to or collected from the person in respect of a specified supply made by the registrant. (6) Where, at any time in the first fiscal quarter in a fiscal year of a registrant, the registrant ceases to be a registrant who may determine the net tax of the registrant in accordance with this Part or a revocation of an election by the registrant becomes effective, the quick-method rate for reporting periods of the registrant ending in that fiscal quarter is the quick-method rate for the reporting period of the registrant ending immediately before the beginning of that fiscal quarter. (7) and (8) [Repealed, SOR/99-368, s. 4] SOR/99-368, s. 4; SOR/2007-203, s. 1; SOR/2011-56, s. 18; SOR/2012-191, s. 13; SOR/2013-44, s. 5; 2016, c. 12, s. 97; SOR/2016-119, s. 4; SOR/2016-212, s. 4 SOR/2025-77, s. 4
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
basic groceries of a registrant means property acquired or imported by the registrant for the purpose of making a supply of the property that is included in Part III of Schedule VI to the Act; ( produit alimentaire de base )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
cost , to a registrant in a threshold period, of tangible personal property of a particular class or kind acquired by the registrant for a particular purpose, means the amount determined by the formula (A + B + C) × (365 / D) where A is the total of all consideration that became due, or was paid without becoming due, by the registrant in the threshold period for taxable supplies made in Canada to the registrant of tangible personal property of that class or kind acquired by the registrant for that purpose, B is the total value of all tangible personal property of that class or kind, determined in accordance with section 215 of the Act, imported by the registrant for that purpose, C is the total of all tax under any of Divisions II to IV.1 that became payable by the registrant in the threshold period in respect of tangible personal property of that class or kind acquired, imported or brought into a participating province by the registrant for that purpose, and D is the number of days in the threshold period; ( coût )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
specified property , in respect of a person, means property of the person other than real property and capital assets of the person; ( bien déterminé )
Streamlined Accounting (GST/HST) Regulations — (a)
specified registrant , at any time, means a registrant who (a) throughout the four fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant that includes that time, (i) was not a listed financial institution, (ii) did not render a legal, accounting or actuarial service in the course of a professional practice of the registrant, and (iii) did not render a book-keeping, financial consulting, tax consulting or tax return preparation service in the course of a commercial activity of the registrant, (b) at that time, is not a charity or a selected public service body within the meaning of section 259 of the Act, or a public institution, and (c) is not a qualifying non-profit organization, within the meaning of section 259 of the Act, (i) at the beginning of the reporting period of the registrant that includes that time, where that reporting period is the fiscal month or fiscal quarter of the registrant, and (ii) at the end of the reporting period of the registrant that includes that time, in any other case; ( inscrit déterminé )
Streamlined Accounting (GST/HST) Regulations — (a)
specified supply means a taxable supply other than (a) a supply by way of sale of real property or capital assets of the supplier, (b) a zero-rated supply, (c) a supply that is deemed under section 172 or 175.1 of the Act to have been made or to which section 173 of the Act applies, (d) a supply made outside Canada, (e) a supply in respect of which the recipient is not required to pay tax because of an Act of Parliament unless, in the case of a supply to Her Majesty in right of a province, Her Majesty in right of that province has agreed, under an agreement with Her Majesty in right of Canada, to pay the tax under Part IX of the Act in respect of the supply, (f) a supply to which subsection 177(1.1) of the Act applies, and (g) a supply deemed under subsection 177(1) or (1.2) of the Act to have been made by a registrant acting as an agent for another person. ( fourniture déterminée )
Streamlined Accounting (GST/HST) Regulations — 16
16 (1) Where (a) a person is, at any time in a reporting period of the person, a specified registrant, (b) the total threshold amount for the reporting period does not exceed $400,000, and (c) the registrant was engaged in commercial activities throughout the 365-day period ending immediately before the beginning of the reporting period and an election of the registrant did not cease to have effect in that 365-day period because of a revocation of the election, the registrant is a registrant who may file an election, to take effect on the first day of the reporting period, to determine the net tax of the registrant in accordance with this Part. (2) A registrant who has filed an election to determine the net tax of the registrant in accordance with this Part ceases to be a registrant who may so determine that net tax at the end of the earliest of (a) the first fiscal year of the registrant that is a reporting period of the registrant in which the registrant ceases to be a specified registrant, (b) the fiscal year of the registrant immediately before the first fiscal year of the registrant that is a reporting period of the registrant for which the total threshold amount exceeds $400,000, (c) the first fiscal quarter of the registrant that includes a reporting period of the registrant for which the total threshold amount exceeds $400,000, and (d) the fiscal quarter of the registrant immediately before the first fiscal quarter of the registrant that includes a reporting period of the registrant in which the registrant ceases to be a specified registrant. SOR/99-368, s. 5; SOR/2012-191, s. 14
Streamlined Accounting (GST/HST) Regulations — 17
ount equal to 3.4% of the portion of the registrant’s net specified supplies for the particular reporting period that is attributable to supplies which are made through a permanent establishment of the registrant in Nova Scotia and to which the quick-method rate of 0% applies, or (e) an amount equal to 4% of the portion of the registrant’s net specified supplies for the particular reporting period that is attributable to supplies which are made through a permanent establishment of the registrant in New Brunswick, Prince Edward Island or Newfoundland and Labrador and to which the quick-method rate of 0% applies; and (f) [Repealed, SOR/2016-212, s. 5] D is (a) where the election was not in effect, (i) if the registrant became a registrant on a day in the registrant’s fiscal year that includes the particular reporting period, on that day, or (ii) in any other case, on the first day of that fiscal year, nil, (b) if the total net specified supplies of the registrant for all reporting periods of the registrant in that fiscal year during which the registrant was a registrant that end before the particular reporting period is equal to or greater than $30,000, nil, and (c) in any other case, (i) if the particular reporting period is the first reporting period in that fiscal year during which the registrant was a registrant, the lesser of the net specified supplies of the registrant for the particular reporting period and $30,000, and (ii) if the particular reporting period is not the first reporting period in that fiscal year during which the registrant was a registrant, the lesser of (A) the net specified supplies of the registrant for the particular reporting period, and (B) the amount by which $30,000 exceeds the total net specified supplies of the registrant for all reporting periods of the registrant in that fiscal year during which the registrant was a registrant that end before the particular reporting period. (2) For the purposes of paragraphs (b) and (c) of the description of E in subsection (1), the first reporting period of a registrant beginning after 1993 in a fiscal year of the registrant beginning before 1994 is deemed to be the first reporting period of the registrant in that fiscal year. SOR/99-368, s. 6; SOR/2007-203, s. 2; SOR/2011-56, s. 19; SOR/2012-191, s. 15; SOR/2013-44, s. 6; SOR/2016-119, s. 5; SOR/2016-212, s. 5 SOR/2025-77, s. 5
Streamlined Accounting (GST/HST) Regulations — 18
18 (1) For the purposes of this Part, where, on the first day of a reporting period of a registrant, the registrant has not been engaged in commercial activities throughout the 365 day period ending immediately before that day and it is reasonable to expect that the registrant will be, at the beginning of the particular fiscal year that is the first fiscal year of the registrant beginning at least 365 days after the registrant began to engage in commercial activities, a registrant who may file an election to determine the net tax of the registrant in accordance with this Part, (a) the registrant is a registrant who may file an election, to take effect on that day, to determine the net tax of the registrant in accordance with this Part; and (b) the quick-method rate of the registrant for reporting periods of the registrant ending before the beginning of the particular fiscal year is the rate prescribed by subsection 15(5) that is reasonable in the circumstances. (c) and (d) [Repealed, SOR/99-368, s. 8] (2) to (4) [Repealed, SOR/99-368, s. 8] SOR/93-242, s. 2; SOR/99-368, s. 8
Streamlined Accounting (GST/HST) Regulations — (a)
designated supply means (a) a supply by way of sale of real property or capital assets of the supplier, (b) a supply included in Part V of Schedule VI to the Act, and (c) a supply made to Her Majesty in right of a province unless Her Majesty in right of that province has agreed, under an agreement with Her Majesty in right of Canada, to pay the tax under Part IX of the Act in respect of the supply; ( fourniture désignée )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
retail establishment of a registrant means a shop or store of the registrant at which the registrant primarily carries on the business of making supplies of property or services to consumers attending at the shop or store; ( établissement de détail )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
specified facility operator means a non-profit organization that operates, otherwise than for profit, a health care facility within the meaning of paragraph (c) of the definition of that expression in section 1 of Part II of Schedule V to the Act; ( exploitant d’établissement déterminé )
Streamlined Accounting (GST/HST) Regulations — Streamlined Accounting (GST/HST) Regulations
specified property [Repealed, 2016, c. 12, s. 98]
Streamlined Accounting (GST/HST) Regulations — (a)
specified supply , in respect of a registrant, means (a) a supply by way of sale of real property, (b) a supply by way of sale of a capital asset of the registrant that has a fair market value at the time of the supply of at least $10,000, (c) a supply made by the registrant by way of sale of a capital asset of the registrant if the registrant has claimed, or is entitled to claim, an input tax credit in respect of the last supply to, or importation by, the registrant of the capital asset, (d) a supply deemed under subsection 172(2), section 175.1 or subsection 183(5) or (6) of the Act to have been made by the registrant or a supply by the registrant to which subsection 173(1) of the Act applies, (e) a zero-rated supply, (f) a supply made outside Canada, (g) a supply in respect of which the recipient is not required to pay tax because of an Act of Parliament unless, in the case of a supply to Her Majesty in right of a province, Her Majesty in right of that province has agreed, under an agreement with Her Majesty in right of Canada, to pay the tax under Part IX of the Act in respect of the supply, (h) a supply to which subsection 177(1.1) of the Act applies, and (i) a supply deemed under subsection 177(1) or (1.2) of the Act to have been made by a registrant acting as an agent for another person. ( fourniture déterminée )
Streamlined Accounting (GST/HST) Regulations — 20
20 (1) A registrant (other than a listed financial institution and a prescribed registrant for the purposes of subsection 188(5) of the Act) that is, on the first day of a reporting period of the registrant, a specified facility operator, a qualifying non-profit organization, a charity that is designated under section 178.7 of the Act or a selected public service body is a registrant who may file an election, to take effect on that day, to determine the net tax of the registrant in accordance with this Part if an election by the registrant did not cease to have effect in the 365-day period ending immediately before that day because of a revocation of the election. (2) A registrant that is a non-profit organization (other than a selected public service body and a specified facility operator) that has filed an election to determine the net tax of the registrant in accordance with this Part ceases to be a registrant who may so determine that net tax immediately before the beginning of any fiscal year of the registrant in which the registrant is not a qualifying non-profit organization (a) at the end of the year where that year is a reporting period of the registrant; or (b) at the beginning of the year in any other case. SOR/99-368, s. 10; SOR/2002-272, s. 2
Streamlined Accounting (GST/HST) Regulations — 21
rought by the registrant; and B is the amount that would be the net tax of the registrant for the particular reporting period determined in accordance with section 225 of the Act if the business were the only activity engaged in by the registrant and the property and services acquired, imported or brought into a participating province by the registrant primarily for consumption, use or supply in the course of the business were the only property and services acquired, imported or brought by the registrant. (3) If an election by a registrant that is a university or public college to determine the net tax for reporting periods of the registrant in accordance with this Part becomes effective in the particular fiscal year of the registrant that is the first fiscal year of the registrant in which the registrant carries on the business of making taxable supplies through a retail establishment (other than a restaurant, cafeteria, pub or similar establishment) and those supplies are primarily supplies of tangible personal property, the special quick-method rate for a particular supply made by the registrant in the course of an activity that the registrant engages in acting in the registrant’s capacity as a university or public college and for reporting periods of the registrant ending in the particular fiscal year is, if it is reasonable to expect that the special quick-method rate for such a supply and for reporting periods of the registrant ending in the fiscal year of the registrant immediately following the particular fiscal year will be a particular percentage set out in subparagraph 19(3)(c)(i), that particular percentage. SOR/99-368, s. 11; SOR/2006-162, s. 7(E); SOR/2007-203, s. 4; SOR/2011-56, s. 21; 2016, c. 12, s. 99
Streamlined Accounting (GST/HST) Regulations — 21.1
ular day is equal to the total of all amounts each of which (a) is an amount that, on or before the particular day and in the fiscal year of the registrant that includes the particular day, became due, or was paid without having become due, by the registrant for a taxable supply, other than a zero-rated supply, of property or a service that was acquired in Canada by the registrant or was acquired outside Canada by the registrant and imported by the registrant; and (b) is either (i) included in determining the cost to the registrant of the property or service for the purposes of the Income Tax Act , or (ii) tax payable by the registrant in respect of the acquisition or importation of the property or service. (5) For the purposes of this Part, if any consideration for a supply of property or a service is deemed by section 152 of the Act to become due on any day and an amount of a tax, duty or fee that is (a) prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations , (b) imposed in respect of the property or service, and (c) calculated on that consideration, has not become due on or before that day, that amount of the tax, duty or fee is deemed to have become due on that day. SOR/99-368, s. 12
Streamlined Accounting (GST/HST) Regulations — 21.2
21.2 (1) A registrant is a prescribed registrant who may make an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with this Part if (a) the threshold amount for the fiscal year of the registrant that includes the reporting period does not exceed $1,000,000; (b) if the fiscal quarter of the registrant that includes the reporting period is not the first fiscal quarter in the fiscal year, the threshold amount for the fiscal quarter does not exceed $1,000,000; (c) the purchase threshold for the fiscal year does not exceed $4,000,000; (d) if the registrant is a public service body, it is reasonable to expect at the beginning of the reporting period that the purchase threshold for the registrant’s next fiscal year will not exceed $4,000,000; and (e) the registrant is not a person described in paragraph 149(1)(a) of the Act at the beginning of the reporting period. (2) A registrant who has elected to determine the net tax of the registrant in accordance with this Part ceases to be a registrant who may so determine that net tax at the earliest of (a) if the threshold amount for the second or third fiscal quarter in a fiscal year of the registrant exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $1,000,000, (b) if the threshold amount for a fiscal year of the registrant exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year, (c) if the registrant is not a public service body and the purchase threshold of the registrant for a particular day exceeds $4,000,000, the end of the immediately preceding day, (d) if the registrant is a public service body and the purchase threshold for a fiscal year of the registrant exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year, and (e) if the registrant becomes a person described in paragraph 149(1)(a) of the Act during a fiscal quarter of the registrant, the end of that fiscal quarter. SOR/99-368, s. 12; SOR/2012-191, s. 17