New Harmonized Value-added Tax System Regulations, No. 2 — 76
76 Despite Part 10, (a) subsection 51(1) does not apply in respect of a taxable supply by way of sale of a single unit residential complex made in British Columbia if tax in respect of the supply becomes payable because of subsection 168(5) of the Act after March 31, 2013; (b) subsection 51(2) does not apply in respect of an agreement described in paragraph 51(1)(a) in respect of a single unit residential complex situated in British Columbia if tax in respect of the taxable supply by way of sale of the single unit residential complex made under the agreement becomes payable because of subsection 168(5) of the Act after March 31, 2013; (c) subsection 51(4) does not apply in respect of a first resale, referred to in subsection 51(3), of a single unit residential complex made in British Columbia if tax in respect of the first resale becomes payable because of subsection 168(5) of the Act after March 31, 2013; (d) subsection 51(5) does not apply in respect of a particular taxable supply by way of sale, referred to in that subsection, of a single unit residential complex made in British Columbia if tax in respect of the supply becomes payable because of subsection 168(5) of the Act after March 31, 2013; (e) subsection 51(7) does not apply in respect of a subsequent resale, referred to in subsection 51(6), of a single unit residential complex made in British Columbia if tax in respect of the subsequent resale becomes payable because of subsection 168(5) of the Act after March 31, 2013; (f) subsection 52(1) does not apply in respect of a taxable supply by way of sale of a residential condominium unit made in British Columbia if tax in respect of the supply becomes payable because of subsection 168(5) of the Act after March 31, 2013; (g) subsection 52(2) does not apply in respect of an agreement described in paragraph 52(1)(a) in respect of a residential condominium unit situated in British Columbia if tax in respect of the taxable supply by way of sale of the residential condominium unit made under the agreement becomes payable because of subsection 168(5) of the Act after March 31, 2013; (h) subsection 52(4) does not apply in respect of a first resale, referred to in subsection 52(3), of a residential condominium unit made in British Columbia if tax in respect of the first resale becomes payable because of subsection 168(5) of the Act after March 31, 2013; (i) subsection 52(5) does not apply in respect of a particular taxable supply by way of sale, referred to in that subsection, of a residential condominium unit made in British Columbia if tax in respect of the supply becomes payable because of subsection 168(5) of the Act after March 31, 2013; (j) subsection 52(7) does not apply in respect of a subsequent resale, referred to in subsection 52(6), of a residential condominium unit made in British Columbia if tax in respect of the subsequent resale becomes payable because of subsection 168(5) of the Act after March 31, 2013; (k) subsection 53(1) does not apply in respect of a taxable supply by way of sale of a condominium complex made in British Columbia if tax in respect of the supply becomes payable because of subsection 168(5) of the Act after March 31, 2013; (l) subsection 53(2) does not apply in respect of an agreement described in paragraph 53(1)(a) in respect of a condominium complex situated in British Columbia if tax in respect of the taxable supply by way of sale of the condominium complex made under the agreement becomes payable because of subsection 168(5) of the Act after March 31, 2013; (m) subsection 53(4) does not apply in respect of a first resale, referred to in subsection 53(3), of a condominium complex, or any residential condominium unit located in a condominium complex, made in British Columbia if tax in respect of the first resale becomes payable because of subsection 168(5) of the Act after March 31, 2013; (n) subsection 53(5) does not apply in respect of a particular taxable supply by way of sale, referred to