GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations — 33.4
New Brunswick — tax rate 33.4 For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for New Brunswick is 10%. SOR/2016-119, s. 1
New Harmonized Value-added Tax System Regulations — 33.5
Newfoundland and Labrador — tax rate 33.5 (1) For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for Newfoundland and Labrador is 10%. Newfoundland offshore area — tax rate (2) For the purposes of paragraph (b) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for the Newfoundland offshore area is 10%. SOR/2016-119, s. 1
New Harmonized Value-added Tax System Regulations — 33.6
Nova Scotia — tax rate 33.6 (1) For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for Nova Scotia is 9%. Nova Scotia offshore area — tax rate (2) For the purposes of paragraph (b) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for the Nova Scotia offshore area is 9%. SOR/2025-77, s. 1
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Application 34 This Part applies despite any provision of the Act.
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Variation of agreement — new harmonized province 35 If (a) at any time before the harmonization date for a participating province, a supplier and a recipient enter into an agreement for a taxable supply of property or a service, (b) the supplier and the recipient at a later time either directly or indirectly (i) vary or alter the agreement for the supply, or (ii) terminate the agreement and enter into one or more new agreements with each other or with other persons and under one or more of those agreements the supplier supplies, and the recipient receives, one or more supplies that includes all or substantially all the property or service referred to in paragraph (a), (c) the supplier, the recipient and, if applicable, the other persons are not dealing with each other at arm’s length at the time the agreement referred to in paragraph (a) is entered into or at the later time, (d) tax under subsection 165(2) or section 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply referred to in paragraph (a) would have been, in the absence of the variation, alteration or termination of the agreement, calculated at the tax rate for the participating province on all or part of the value of the consideration for the supply attributable to the property or service, (e) tax under subsection 165(2) or section 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply made under the varied or altered agreement or made under any of the new agreements, in the absence of this section, would not apply to, or would be calculated at a rate that is less than the tax rate for the participating province on, any part of the value of the consideration for the supply, attributable to any part of the property or service, on which tax under subsection 165(2) or section 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply referred to in paragraph (a) would have been, in the absence of the variation, alteration or termination of the agreement, calculated at the tax rate for the participating province, and (f) the variation or alteration of the agreement or the entering into of the new agreements may not reasonably be considered for both the supplier and the recipient to have been undertaken or arranged primarily for bona fide purposes other than to, directly or indirectly, reduce, avoid or defer tax or any other amount payable under Part IX of the Act or benefit in any manner from the participating province becoming a participating province, tax under subsection 165(2) or section 218.1 of the Act or Division IV.1 of Part IX of the Act in respect of the supply made under the varied or altered agreement or made under any of the new agreements shall be calculated at the rate at which tax would have been calculated under paragraph (d) on any part of the value of the consideration, referred to in paragraph (e), attributable to any part of the property or service.
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Definitions 37 (1) The following definitions apply in this section. harmonization event means the transition by a province to the new harmonized value-added tax system or any change referred to in paragraph 277.1(3)(a) of the Act as “provincial tax policy flexibility”. ( opération d’harmonisation ) person does not include a consumer. ( personne ) tax benefit means a reduction, an avoidance or a deferral of tax or other amount payable under Part IX of the Act or an increase in a refund or rebate of tax or other amount under that Part. ( avantage fiscal ) transaction has the same meaning as in subsection 274(1) of the Act. ( opération ) Harmonization event — transactions (2) If (a) a transaction, or a series of transactions, involving property is made between two or more persons, all of whom are not dealing with each other at arm’s length at the time any of those transactions are made, (b) the transaction, any of the transactions in the series of transactions or the series of transactions would in the absence of this section result directly or indirectly in a tax benefit to one or more of the persons involved in the transaction or series of transactions, and (c) it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for bona fide purposes other than to obtain a tax benefit, arising from a harmonization event, for one or more of the persons involved in the transaction or series of transactions, the amount of tax, net tax, input tax credit, rebate or other amount payable by, or refundable to, any of those persons under Part IX of the Act, or any other amount that is relevant for the purposes of computing that amount, shall be determined as is reasonable in the circumstances in order to deny the tax benefit to any of those persons. Denying tax benefit on transactions (3) A tax benefit shall only be denied under subsection (2) through an assessment, reassessment or additional assessment under Part IX of the Act. Request for adjustments (4) If, with respect to a transaction, a notice of assessment, reassessment or additional assessment involving the application of subsection (2) with respect to the transaction has been sent to a person, any person (other than a person to whom such a notice has been sent) is entitled, within 180 days after the day on which the notice was sent, to request in writing that the Minister make an assessment, a reassessment or an additional assessment, applying subsection (2) with respect to that transaction. Duties of Minister (5) On receipt of a request by a person under subsection (4), the Minister shall, with all due dispatch, consider the request and, despite subsections 298(1) and (2) of the Act, assess, reassess or make an additional assessment under Part IX of the Act with respect to the person, except that the assessment, reassessment or additional assessment may be made only to the extent that it may reasonably be regarded as relating to the transaction referred to in subsection (4). 2010, c. 25, s. 143
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
harmonization event means the transition by a province to the new harmonized value-added tax system or any change referred to in paragraph 277.1(3)(a) of the Act as “provincial tax policy flexibility”. ( opération d’harmonisation )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
person does not include a consumer. ( personne )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
tax benefit means a reduction, an avoidance or a deferral of tax or other amount payable under Part IX of the Act or an increase in a refund or rebate of tax or other amount under that Part. ( avantage fiscal )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
transaction has the same meaning as in subsection 274(1) of the Act. ( opération )
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Definitions 38 (1) The following definitions apply in this Part. harmonized provinces means the participating provinces and includes Ontario and British Columbia. ( provinces harmonisées ) reciprocal taxation agreement means an agreement referred to in section 32 of the Federal-Provincial Fiscal Arrangements Act . ( accord de réciprocité fiscale ) retail sales tax means a general retail sales tax imposed under an Act of the legislature of a specified province at a percentage rate on property other than that which is specifically enumerated in that Act. ( taxe de vente au détail ) specified province means Ontario or British Columbia. ( province déterminée ) Conflict (2) This Part applies despite any provision of the Act.
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
harmonized provinces means the participating provinces and includes Ontario and British Columbia. ( provinces harmonisées )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
reciprocal taxation agreement means an agreement referred to in section 32 of the Federal-Provincial Fiscal Arrangements Act . ( accord de réciprocité fiscale )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
retail sales tax means a general retail sales tax imposed under an Act of the legislature of a specified province at a percentage rate on property other than that which is specifically enumerated in that Act. ( taxe de vente au détail )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
specified province means Ontario or British Columbia. ( province déterminée )
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that day and is not deemed to have become due or to have been paid on or after that day. Consumption, use or supply in a specified province (6) Subject to Division 3, subsections 218.1(1) and 220.08(1) of the Act and the other provisions of Part IX of the Act (other than Divisions IX and X of that Part) relating to tax under those subsections apply to any supply of intangible personal property or a service acquired for consumption, use or supply in a specified province if all or part of the consideration for the supply becomes due or is paid, or is deemed to have become due or to have been paid, on or after July 1, 2010 and is not deemed to have become due or to have been paid before that day, except that, if the supply is made to a person resident in a specified province and not resident in Nova Scotia, New Brunswick or Newfoundland and Labrador, tax is not payable under those subsections (otherwise than because of Division 3) in respect of any part of the consideration for the supply that becomes due or is paid before that day and is not deemed to have become due or to have been paid on or after that day.
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Net tax 40 (1) If a person collects, before July 1, 2010, a particular amount as or on account of tax (other than tax under subsection 165(1) of the Act) in respect of a supply, calculated on an amount of consideration for the supply that is deemed, under this Part, to have become due on July 1, 2010 and not to have been paid before that day, for the purpose of determining the net tax of the person under subsection 225(1) of the Act, the particular amount is deemed to have been collected by the person on July 1, 2010 and not to have been collected before that day. Input tax credits and rebates (2) If a person pays, before July 1, 2010, a particular amount as or on account of tax (other than tax under subsection 165(1) or section 218 of the Act) in respect of a supply, calculated on an amount of consideration for the supply that is deemed, under this Part, to have become due on July 1, 2010 and not to have been paid before that day, for the purpose of determining an input tax credit or rebate of the person under Part IX of the Act, the particular amount is deemed to have been paid by the person on July 1, 2010 and not to have been paid before that day. Continuous supply (3) For the purposes of this Part, if property or a service is delivered, performed or made available on a continuous basis by means of a wire, pipeline, satellite, other conduit or other telecommunications facility during a period that includes July 1, 2010 and for which the supplier issues an invoice and, because of the method of recording the delivery of the property or the provision of the service, the time at which the property is delivered, or the service is provided, cannot reasonably be determined, an equal part of the whole of the property delivered, or of the whole of the service provided, during the period is deemed to have been delivered or provided, as the case may be, on each day of the period.
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ssession of the property is transferred, in a specified province, if the consideration for the supply is a rent, royalty or similar payment attributable to a period that begins before July 1, 2010 and ends before July 31, 2010. Exception — subsections (9) and (10) (11) Subsections (9) and (10) do not apply in respect of consideration for a supply of property that is a rent, royalty or similar payment attributable to a period if the supplier supplies services in respect of that property for the same period and the consideration for the supply of the property and the consideration for the supply of the services is included in a single invoice. Application (12) Subsections (1) to (6), (9) and (10) do not apply in respect of an amount of consideration for a supply of intangible personal property if the amount of the consideration is not dependent on the amount of the use of or production from, or the profit from the use of or production from, the property.
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s make a taxable supply in a specified province of freight transportation services in respect of a continuous freight movement of tangible personal property and, before July 1, 2010, the shipper of the property transfers possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable under subsection 165(2) of the Act in respect of any consideration for the supply. Application (14) This section does not apply to a supply to which section 46 applies. SOR/2013-44, s. 17(E)
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Reduction in consideration — subsection 220.08(1) 44 If a particular amount of consideration for a taxable supply made in a specified province to a person resident in Nova Scotia, New Brunswick or Newfoundland and Labrador becomes due, or is paid without having become due, at a particular time that is on or after May 1, 2010 and, as a consequence of this Part, tax under subsection 165(2) of the Act is only payable in respect of a portion of the particular amount, for the purpose of determining an amount of tax payable by the person under subsection 220.08(1) of the Act, the value of the consideration for the supply that becomes due, or is paid, at the particular time is deemed to be equal to the particular amount less that portion.
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Continuous supplies 45 (1) If a supply of property or a service that is delivered, performed or made available on a continuous basis by means of a wire, pipeline, satellite, other conduit or other telecommunications facility is made in a specified province to a person, no tax is payable under subsection 165(2) of the Act in respect of any consideration for the supply to the extent that the consideration is attributable to (a) property that is delivered or made available to the person before July 1, 2010; or (b) any part of the service that is performed or made available before July 1, 2010. Application (2) This section does not apply to a supply to which section 46 applies.
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Budget arrangements 46 (1) If a registrant makes a supply of property or a service in a specified province under a budget payment arrangement relating to a particular period that begins before July 1, 2010 and ends on or after that day, the budget payment arrangement provides for a reconciliation of the payments of consideration for the supply that are made during the particular period and the reconciliation is to take place at or after the end of the period and before July 1, 2011, the registrant shall, at the time the registrant issues an invoice for the reconciliation, calculate the positive or negative amount determined by the formula A - B where A is the tax that would be payable under subsection 165(2) of the Act by the recipient in respect of the property, service or part thereof delivered, performed or made available on or after July 1, 2010 if the consideration for the supply of that property, service or part had become due and had been paid on or after July 1, 2010; and B is the total tax that was payable under subsection 165(2) of the Act by the recipient in respect of the supply of the property or service delivered, performed or made available during the particular period. Collection of tax (2) If the amount calculated by a registrant under subsection (1) is a positive amount, (a) the amount is deemed to be tax payable under subsection 165(2) of the Act by the recipient in respect of the supply; and (b) the registrant is deemed to have collected the amount on the day on which the invoice for the reconciliation is issued. Refund of excess (3) If the amount calculated by a registrant under subsection (1) is a negative amount, (a) the registrant shall refund or credit the amount to the recipient; (b) the registrant shall issue a credit note for the amount of the refund or credit; and (c) section 232 of the Act applies as if the credit note were issued under that section.
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Definition of funeral services 47 (1) In this section, funeral services has the same meaning as in subsection 344(1) of the Act. Funeral arrangements — trustee (2) No tax is payable by a trustee under subsection 165(2) of the Act in respect of a supply made in a specified province of funeral services under an arrangement to supply funeral services in respect of an individual, or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) of the Act in respect of funeral services supplied under the arrangement for consumption or use in the specified province, if (a) the arrangement is entered into in writing before July 1, 2010; (b) under the terms of the arrangement, the funds required to pay for the funeral services are held by the trustee and the trustee is responsible for acquiring funeral services in respect of the individual; and (c) at the time the arrangement is entered into, it is reasonable to expect that all or a part of those funds will be advanced to the trustee before the individual’s death. Funeral arrangements — other (3) No tax is payable under subsection 165(2) of the Act in respect of a supply made in a specified province of funeral services under an arrangement to supply funeral services in respect of an individual, or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) of the Act in respect of funeral services supplied under the arrangement for consumption or use in the specified province, if (a) the arrangement is entered into in writing at any time before July 1, 2010; and (b) 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.
New Harmonized Value-added Tax System Regulations — 47.1
Definition of interment property 47.1 (1) In this section, interment property means real property that is for the interment, entombment or inurnment of human remains. Interment property (2) No tax is payable under subsection 165(2) of the Act in respect of a supply of interment property made by way of lease, licence or similar arrangement in a specified province under an agreement for the supply of interment property if the agreement is entered into in writing before July 1, 2010. SOR/2011-56, s. 24
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 section 238 of the Act for the reporting period that includes July 1, 2010 is required to be filed on or before a particular day that is before November 1, 2010, the person shall pay the tax to the Receiver General on or before the particular day and report the tax in that return; and (b) in any other case, the person shall, before November 1, 2010, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information. Period of membership or admission substantially all before July 2010 (7) Despite subsections (3) and (4), no tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply of a membership (other than a membership for the lifetime of an individual) in a club, an organization or an association or an admission in respect of a place of amusement, a seminar, an activity or an event made in a specified province if all or substantially all of the period of membership or admission was before July 1, 2010. Lifetime memberships (8) For the purpose of applying subsection 165(2) of the Act to a taxable supply of a membership for the lifetime of an individual made in a specified province, if the total of all amounts that were paid after October 14, 2009 and before July 1, 2010 as consideration for the supply exceeds 25% of the total consideration for the supply, the excess amount is deemed to have become due on July 1, 2010 and not to have been paid before July 1, 2010. Lifetime memberships (9) For the purpose of applying subsection 218.1(1) or 220.08(1) of the Act to a supply of a membership for the lifetime of an individual made outside the harmonized provinces to a person resident in a specified province and not resident in Nova Scotia, New Brunswick or Newfoundland and Labrador, if the total of all amounts that were paid after October 14, 2009 and before July 1, 2010 as consideration for the supply exceeds 25% of the total consideration for the supply, the excess amount is deemed to have become due on July 1, 2010 and not to have been paid before July 1, 2010. SOR/2013-44, s. 18(E)
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 Act for the reporting period that includes July 1, 2010 is required to be filed on or before a particular day that is before November 1, 2010, the person shall pay the tax to the Receiver General on or before the particular day and report the tax in that return; and (b) in any other case, the person shall, before November 1, 2010, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information. Validity period ending before August 2010 (7) Despite subsections (3) and (4), no tax is payable under subsection 165(2) of the Act in respect of a taxable supply made in a specified province of a passenger transportation pass in respect of which the validity period begins before July 1, 2010 and ends before August 1, 2010. SOR/2013-44, s. 19(E)