GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
estimated provincial levy , in respect of a rebate in relation to a specified residential complex or a specified single unit residential complex means (a) if, in an application filed for the rebate, the amount applied for is not based on the fair market value of the complex or the consideration for the supply of the complex, the amount determined by the formula A × B where A is (i) if the complex is not a residential condominium unit, the number of square metres of the interior floor space of the complex, and (ii) if the complex is a residential condominium unit, the total of (A) the number of square metres of the interior floor space of the unit, and (B) the amount equal to the total number of square metres of interior floor space of the common areas of the condominium complex in which the unit is situated multiplied by the fraction obtained by dividing the number of square metres of interior floor space of the unit by the total number of square metres of interior floor space of all condominium units in the condominium complex, and B is $60; and (b) in any other case, the amount determined by the formula A × 4.5% where A is (i) in the case where a builder of the complex was deemed under section 191 of the Act to have collected, at any time, tax in respect of the complex and the rebate is a rebate under subsection 256.21(1) of the Act, the amount of which is determined under subsection 58.09(4) or 58.1(4), that is payable to the builder in respect of the complex, the fair market value of the complex at that time, (ii) in the case where tax was deemed under paragraph 58.05(1)(e) to have been collected in respect of a taxable supply that is in respect of the complex and the rebate is a rebate under subsection 256.21(1) of the Act, the amount of which is determined under subsection 58.1(4), that is payable to the builder of the complex, the consideration for the supply, (iii) in the case of a complex that is a residential condominium unit, if tax was deemed under paragraph 58.06(1)(e) to have been collected in respect of a taxable supply that is in respect of the condominium complex in which the unit is situated and the rebate is a rebate under subsection 256.21(1) of the Act, the amount of which is determined under subsection 58.1(4), that is payable to the builder of the complex, the portion of the consideration for the supply that is attributable to that unit, (iv) in the case of a rebate under subsection 256.21(1) of the Act, in respect of which subparagraph (i) does not apply and the amount of which is determined under subsection 58.09(4), that is payable to an individual in respect of the complex, the consideration for the supply by way of sale of the complex to the individual, or (v) in the case of a rebate under subsection 256.21(1) of the Act, in respect of which subparagraphs (i) to (iii) do not apply and the amount of which is determined under subsection 58.1(4), that is payable to a builder in respect of the complex, the consideration for the supply by way of sale of the complex by the builder. ( prélèvement provincial estimé )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
specified residential complex means (a) a multiple unit residential complex (other than a multiple unit residential complex referred to in the definition single unit residential complex in subsection 254(1) of the Act) or an addition to a multiple unit residential complex, if the construction or last substantial renovation of the complex or addition began before April 1, 2013 and subsection 191(3) or (4) of the Act, as the case may be, did not apply, and would not have applied, in the absence of subsections 191(5) to (7) of the Act, after the day on which the construction or last substantial renovation began and before April 1, 2013, to deem a supply of the complex or addition to have been made; or (b) a residential condominium unit in a condominium complex where the construction or last substantial renovation of the condominium complex began before April 1, 2013 and neither subsection 191(1) nor (2) of the Act applied, and would not have applied, in the absence of subsections 191(5) to (7) of the Act, after the construction or last substantial renovation began and before April 1, 2013, to deem a supply of the unit to have been made. ( immeuble d’habitation déterminé )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
specified single unit residential complex means a residential complex, other than a floating home or a mobile home, (a) that is a single unit residential complex (within the meaning of subsection 254(1) of the Act); (b) the construction or last substantial renovation of which began before April 1, 2013; and (c) that was not occupied by any individual as a place of residence or lodging after the construction or last substantial renovation began and before April 1, 2013. ( immeuble d’habitation à logement unique déterminé )
New Harmonized Value-added Tax System Regulations, No. 2 — 58.1
esidential complex is a residential condominium unit that is being substantially renovated and the condominium complex in which the residential condominium unit is situated is not being substantially renovated, (i) 100% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after March 2013, 90% or more completed, (ii) 90% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after March 2013, 75% or more but less than 90% completed, (iii) 75% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after March 2013, 50% or more but less than 75% completed, (iv) 50% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after March 2013, 25% or more but less than 50% completed, or (v) 25% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after March 2013, 10% or more but less than 25% completed; or (c) if the specified residential complex is a residential condominium unit and the condominium complex in which the unit is situated is being constructed or substantially renovated, (i) 100% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after March 2013, 90% or more completed, (ii) 90% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after March 2013, 75% or more but less than 90% completed, (iii) 75% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after March 2013, 50% or more but less than 75% completed, (iv) 50% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after March 2013, 25% or more but less than 50% completed, or (v) 25% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after March 2013, 10% or more but less than 25% completed. SOR/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 58.11
Application for rebate 58.11 (1) For the purposes of subsection 256.21(2) of the Act, an application for a rebate, the amount of which is determined under this Division, must be filed before April 1, 2017. Restriction (2) If a person is the builder of a complex, the Minister shall pay a rebate in respect of the complex to the person under subsection 256.21(1) of the Act, the amount of which is determined under subsection 58.09(4) or 58.1(4), only if the Minister is satisfied, by a certificate, statement or other documentary evidence as the Minister may require, that the person is in good standing with respect to the payment of all taxes, and fees relating to the construction activities of the builder, imposed under an Act of the legislature of the province in which the residential complex is situated. Rebate based on floor space (3) In determining under subsection 58.1(4) the amount of a rebate payable to a person in respect of a residential complex, the estimated provincial levy for the complex must be determined based on the interior floor space of the complex if the person applies for the rebate before the day on which tax under Part IX of the Act becomes payable in respect of a supply of the complex by the person. SOR/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 59
59 Sections 1 and 40 , subsections 47 (1), (2), (12) and (13) and sections 48 to 53 are deemed to have come into force on June 18, 2009.
New Harmonized Value-added Tax System Regulations, No. 2 — 60
60 Part 1, sections 22 , 37 and 38 , subsections 47 (11), (14) and (15) and sections 54 to 58 come into force, or are deemed to have come into force, on July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 61
61 Part 2 applies to any allowance paid by a person on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 62
62 Part 3 applies to supplies made by independant sales contractors on or after the later of July 1, 2010 and the day on which these Regulations are first published in the Canada Gazette .
New Harmonized Value-added Tax System Regulations, No. 2 — 63
63 Part 4 applies in respect of the bringing into a participating province of a vehicle or aircraft from another participating province on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 64
64 Section 6 is deemed to have come into force on February 25, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 65
65 Sections 7 , 13 to 15 , 20 , 21 , 24 and 25 apply (a) to any supply made on or after July 1, 2010; and (b) in respect of any consideration for a supply that becomes due, or is paid without having become due, on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 66
66 Sections 8 to 12 , 16 to 19 and 23 come into force, or are deemed to have come into force, on July 1, 2010, except that section 9 is to be read without reference to paragraph (a) of the description of D with respect to property that a person brings into a participating province from Ontario, Nova Scotia or British Columbia (each of which is in this section referred to as the “listed province”) if the property was acquired in, or brought into, the listed province by the person before July 2010 and was not removed from the listed province until after June 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 67
67 Sections 26 to 36 apply in respect of any reporting period of a person that ends on or after July 1, 2010, except that, for the purposes of subsection 36 (2), if any reporting period referred to in the portion of that subsection before the formula ends before April 1, 2011, the reference in that subsection to “a reporting period of the person that includes the last day of that fiscal year or for a reporting period of the person that begins after that fiscal year and ends on or before the last day of the third fiscal month following the last day of that fiscal year” is to be read as a reference to “the reporting period that includes April 1, 2011”.
New Harmonized Value-added Tax System Regulations, No. 2 — 68
68 Section 39 applies for the purposes of determining any rebate under section 253 of the Act in respect of 2010 and subsequent years.
New Harmonized Value-added Tax System Regulations, No. 2 — 69
69 Section 41 applies in respect of a residential complex that is supplied by way of sale, if ownership and possession are transferred under the agreement for the supply on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 70
70 (1) Subparagraphs 42 (a)(i) to (iii) and (d)(i) to (iii) apply for the purposes of determining a rebate in respect of a supply, to a particular individual referred to in subsection 254.1(2) of the Act, of a building or part of it in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of the Act is deemed under section 191 of the Act to have been made on or after July 1, 2010, unless no tax is payable under subsection 165(2) of the Act in respect of the supply referred to in that paragraph. (2) Subparagraphs 42 (a)(iv) and (v) and (d)(iv) and (v) apply for the purposes of determining a rebate in respect of a supply, to a particular individual referred to in subsection 254.1(2) of the Act, of a building or part of it in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of the Act is deemed under section 191 of the Act to have been made on or after the later of July 1, 2010 and the day on which these Regulations are first published in the Canada Gazette , unless no tax is payable under subsection 165(2) of the Act in respect of the supply referred to in that paragraph. (3) Subparagraphs 42 (b)(i) to (iii), (c)(i) to (iii) and (e)(i) to (iii) apply for the purposes of determining a rebate in respect of a supply, to a particular individual referred to in subsection 254.1(2) of the Act, of a building or part of it in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of the Act is deemed under section 191 of the Act to have been made on or after July 1, 2010, unless the agreement referred to in paragraph 254.1(2)(a) of the Act between the particular individual and the builder is entered into on or before April 6, 2010. (4) Subparagraphs 42 (b)(iv) and (v), (c)(iv) and (v) and (e)(iv) and (v) apply for the purposes of determining a rebate in respect of a supply, to a particular individual referred to in subsection 254.1(2) of the Act, of a building or part of it in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in 254.1(2)(d) of the Act is deemed under section 191 of the Act to have been made on or after the later of July 1, 2010 and the day on which these Regulations are first published in the Canada Gazette , unless the agreement referred to in paragraph 254.1(2)(a) of the Act between the particular individual and the builder is entered into before that day.
New Harmonized Value-added Tax System Regulations, No. 2 — 71
71 Section 43 applies in respect of a building or part of it in which a residential unit forming part of a residential complex is situated if possession of the unit is given to the particular individual referred to in subsection 254.1(2) of the Act on or after July 1, 2010, unless the builder of the complex is deemed under section 191 of the Act to have made a supply of the complex in respect of which tax under subsection 165(2) of the Act did not apply.
New Harmonized Value-added Tax System Regulations, No. 2 — 73
73 Section 45 applies in respect of a supply, by a cooperative housing corporation to an individual, of a share of the capital stock of the corporation if the individual is acquiring the share for the purpose of using a residential unit in a residential complex and the possession of the unit is first given on or after July 1, 2010 to the individual as an incidence of ownership of the share, unless tax under subsection 165(2) of the Act did not apply to the supply, referred to in paragraph 255(2)(a) of the Act, of the complex to the corporation.
New Harmonized Value-added Tax System Regulations, No. 2 — 74
74 Section 46 applies in respect of a residential complex in respect of which the particular individual referred to in paragraph 256(2)(c) of the Act paid tax under subsection 165(2), section 212.1 or 218.1 or any of sections 220.05 to 220.07 of the Act in respect of the land that forms part of the complex or an interest therein or in respect of any improvement to the land or complex.
New Harmonized Value-added Tax System Regulations, No. 2 — 75
75 (1) Subsections 47 (3) and (4) apply in respect of a residential complex, an interest in a residential complex or an addition if the particular time referred to in paragraph 256.2(3)(b) of the Act in respect of the residential complex, interest or addition is on or after July 1, 2010. (2) Subsections 47 (5) and (6) apply in respect of a residential complex or addition if the particular time referred to in paragraph 256.2(4)(c) of the Act in respect of the residential complex or addition is on or after July 1, 2010. (3) Subsections 47 (7) and (8) apply in respect of a residential unit included in a residential complex if possession of the unit is first given on or after July 1, 2010 as an incidence of ownership of a share of a cooperative housing corporation, unless tax under subsection 165(2) of the Act did not apply to the supply of the complex to the corporation referred to in subparagraph 256.2(5)(a)(i) or (ii) of the Act, as the case may be. (4) Subsections 47 (9) and (10) apply in respect of land if the exempt supply of the land referred to in paragraph 256.2(6)(a) of the Act is made on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 76
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 in that subsection, of a condominium complex, or any residential condominium unit located in 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; (o) subsection 53(7) does not apply in respect of a subsequent resale, referred to in subsection 53(6), of a condominium complex, or any residential condominium unit located in a condominium 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; (p) subsection 53(9) does not apply in respect of a subsequent resale, referred to in subsection 53(8), of a residential condominium unit located in a condominium 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; and (q) section 57 does not apply in respect of a specified residential complex situated in British Columbia if tax in respect of the first taxable supply of the complex made by the builder referred to in paragraph 57(1)(a) becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, on or after April 1, 2013, unless an application for a rebate, the amount of which is determined under subsection 57(4), is filed with the Minister before February 17, 2012. SOR/2012-191, s. 43
New Harmonized Value-added Tax System Regulations, No. 2 — 76
76 Sections 28 and 29 apply (a) to any supply made on or after July 1, 2010; and (b) in respect of any consideration for a supply that becomes due, or is paid without having become due, on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 77
77 Sections 31 and 32 apply in respect of any reporting period of a person that ends on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 78
78 Subsections 33(1), 34(1) and 35(1) are deemed to have come into force on June 18, 2009, except that, before July 1, 2010, subsection 51(5) of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by subsection 33(1), subsection 52(5) of those Regulations, as enacted by subsection 34(1), and subsection 53(5) of those Regulations, as enacted by subsection 35(1), are to be read without reference to “and for the purposes of section 54”.
New Harmonized Value-added Tax System Regulations, No. 2 — 79
79 Subsection 33(2) applies in respect of any taxable supply by way of sale of a single unit residential complex made after the day on which these Regulations are published in the Canada Gazette , unless the supply is made pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before that day.
New Harmonized Value-added Tax System Regulations, No. 2 — 80
80 Subsection 34(2) applies in respect of any taxable supply by way of sale of a residential condominium unit made after the day on which these Regulations are published in the Canada Gazette , unless the supply is made pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before that day.
New Harmonized Value-added Tax System Regulations, No. 2 — 81
81 Subsection 35(2) applies in respect of any taxable supply by way of sale of a condominium complex or residential condominium unit made after the day on which these Regulations are published in the Canada Gazette , unless the supply is made pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before that day.
New Harmonized Value-added Tax System Regulations, No. 2 — 82
82 Section 36 applies to any rebate in respect of a residential complex for which an application is filed after the day on which these Regulations are published in the Canada Gazette , unless the rebate is in respect of tax deemed under subsection 51(9), 52(9) or 53(11) of the New Harmonized Value-added Tax System Regulations, No. 2 , as the case may be, to have been paid in respect of the taxable supply by way of sale, referred to in whichever of those subsections is applicable, of the residential complex that is made pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before that day.
New Harmonized Value-added Tax System Regulations, No. 2 — 51
51 (2) Subsection (1) applies to goods imported on or after June 1, 2012.
New Harmonized Value-added Tax System Regulations, No. 2 — 53
53 Sections 4 and 5 , the definition specified time in section 26 of the New Harmonized Value-added Tax System Regulations, No. 2 , as enacted by subsection 27 (2), and sections 28 to 30 apply in respect of any reporting period of a person that ends on or after July 1, 2010.
New Harmonized Value-added Tax System Regulations, No. 2 — 68
68 Subsection 34 (1) applies in respect of a supply of a residential complex in respect of which tax becomes payable because of subsection 168(5) of the Act after March 31, 2012.
New Harmonized Value-added Tax System Regulations, No. 2 — 69
69 Subsections 34 (2) to (5) apply in respect of a supply of a residential complex in respect of which tax becomes payable because of subsection 168(5) of the Act after March 31, 2013.
New Harmonized Value-added Tax System Regulations, No. 2 — 70
70 Section 35 and subsections 36 (2) to (5) apply in respect of a building, or a part of a building, in which a residential unit forming part of a residential complex is situated if the builder of the complex is deemed under section 191 of the Act to have made a supply of the complex after March 31, 2013.
New Harmonized Value-added Tax System Regulations, No. 2 — 71
71 Subsection 36 (1) applies in respect of a building, or a part of a building, in which a residential unit forming part of a residential complex is situated if the builder of the complex is deemed under section 191 of the Act to have made a supply of the complex after March 31, 2012.