GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations, No. 2 — 15
Non-taxable property and services — subsection 220.08(3) 15 For the purposes of paragraph 220.08(3)(b) of the Act, no tax is payable under subsection 220.08(1) of the Act in respect of an amount of consideration for a supply of property or a service made in a particular province to a person that becomes due, or is paid without having become due, at a particular time if (a) the person is neither a provincial stratified investment plan that acquired the property or service for consumption, use or supply in the course of activities relating to one or more provincial series of the person nor a provincial investment plan and the extent to which the person acquired the property or service for consumption, use or supply in participating provinces that, at the particular time, have a tax rate that is greater than the provincial rate for the particular province is less than 10%; (a.1) the person is a provincial stratified investment plan that acquired the property or service for consumption, use or supply in the course of activities relating to one or more provincial series of the person and the extent to which the person acquired the property or service for consumption, use or supply in the course of activities relating to one or more provincial series of the person for participating provinces having a tax rate that is greater than the provincial rate for the particular province is less than 10%, where that extent (expressed as a percentage) is determined by the formula A/B where A is the total of all amounts, each of which is the extent to which the property or service is acquired for consumption, use or supply in the course of activities relating to a provincial series of the investment plan for a participating province having a tax rate that is greater than the provincial rate for the particular province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , and B is the total of all amounts, each of which is the extent to which the property or service is acquired for consumption, use or supply in the course of activities relating to a provincial series of the investment plan for any province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations ; or (b) the total of all amounts, each of which is an amount of tax that would, in the absence of this paragraph and paragraphs 10 (b) and 11 (b), become payable under Division IV.1 of Part IX of the Act by the person and in respect of which subsection 220.09(3) of the Act would not apply if that tax became payable by the person, is $25 or less in the calendar month that includes the particular time. SOR/2011-56, s. 29(F); SOR/2013-71, s. 9 SOR/2019-59, s. 35
New Harmonized Value-added Tax System Regulations, No. 2 — 16
Conditions for rebate — subsection 261.1(1) 16 For the purpose of determining if a rebate is payable under subsection 261.1(1) of the Act to a person that is the recipient of a supply of property made in a participating province that removes the property from the participating province to another province, the following conditions are prescribed: (a) the property is acquired for consumption, use or supply exclusively outside the participating province; (b) if the person is a consumer of the property and the property is not a specified motor vehicle, the person is resident in the other province; and (c) the person pays all provincial levies, if any, that are payable by the person in respect of the property and that are prescribed for the purposes of section 154 of the Act.
New Harmonized Value-added Tax System Regulations, No. 2 — 17
Calculation of rebate — subsection 261.1(1) 17 For the purposes of subsection 261.1(1) of the Act, the amount of a rebate payable under that subsection to a person that is a recipient of a supply of property made in a participating province that removes the property from the participating province to another province is determined by the formula A - B where A is the amount of tax that became payable, and was paid, under subsection 165(2) of the Act by the person in respect of the supply; and B is (a) if the property is a specified item in respect of the other province, zero, and (b) in any other case, the amount of tax that would have become payable under subsection 165(2) of the Act by the person in respect of the supply if that tax were calculated at the provincial rate for the other province.
New Harmonized Value-added Tax System Regulations, No. 2 — 18
Conditions for rebate — section 261.2 18 For the purposes of section 261.2 of the Act, a prescribed condition is payment by the person of all provincial levies, if any, that are payable by the person in respect of the property and that are prescribed for the purposes of section 154 of the Act.
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Calculation of rebate — section 261.2 19 For the purposes of section 261.2 of the Act, the amount of a rebate payable under that section to the person that imports property for consumption or use exclusively in a province is determined by the formula A - B where A is the amount of tax paid under subsection 212.1(2) of the Act by the person in respect of the property; and B is (a) if the property is a specified item in respect of the province, zero, and (b) in any other case, the amount of tax that would have become payable under subsection 212.1(2) of the Act by the person in respect of the property if that tax were calculated at the provincial rate for the province.
New Harmonized Value-added Tax System Regulations, No. 2 — 20
Conditions for rebate — subsection 261.3(1) 20 For the purposes of subsection 261.3(1) of the Act, a rebate is only payable to a person under that subsection in respect of a supply of intangible personal property or a service made in a participating province if (a) an amount of tax becomes payable, at a particular time, under subsection 165(2) of the Act by the person in respect of the supply calculated on an amount of consideration for the supply; and (b) the extent to which the person acquired the property or service for consumption, use or supply elsewhere than in participating provinces that, at the particular time, have a tax rate that is greater than, or equal to, the tax rate for the participating province is 10% or more.
New Harmonized Value-added Tax System Regulations, No. 2 — 21
Calculation of rebate — subsection 261.3(1) 21 For the purposes of subsection 261.3(1) of the Act, the amount of a rebate payable under that subsection to a person that is the recipient of a supply made in a particular participating province of intangible personal property or a service is determined by the formula A - B where A is the amount of tax referred to in paragraph 20 (a) in respect of the supply; and B is the total of all amounts, each of which is determined for a participating province by the formula C × D where C is (a) if the property or service is a specified item in respect of the participating province, zero, and (b) in any other case, the amount of tax that, at the particular time referred to in paragraph 20 (a), would have become payable under subsection 165(2) of the Act by the person in respect of the supply if that tax were calculated on the amount of consideration referred to in that paragraph for the supply, (i) if the tax rate for the participating province is lower than the tax rate for the particular participating province, at the tax rate for the participating province, and (ii) in any other case, at the tax rate for the particular participating province, and D is the extent (expressed as a percentage) to which the person acquired the property or service for consumption, use or supply in the participating province.
New Harmonized Value-added Tax System Regulations, No. 2 — 21.1
 percentage) to which the person may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province, and (iv) if the tax is payable under subsection 220.05(1) or 220.07(1) of the Act in respect of bringing tangible personal property into a particular participating province, the amount determined by the formula M – N where M is the amount of that tax, and N is the total of all amounts, each of which is determined for a participating province by the formula O × P where O is the amount of tax that would have become payable under that subsection in respect of the bringing in of the property if the property were brought into the participating province, and P is the extent (expressed as a percentage) to which the person may reasonably be regarded as holding or investing funds for the benefit of persons that are resident in the participating province. Prescribed amount — subsection 263.01(4) of Act (3) For the purposes of subsection 263.01(4) of the Act, an amount of tax that becomes payable by a person referred to in subsection (1), or that is paid by the person without having become payable, in respect of a supply that is acquired in whole or in part for consumption, use or supply in the course of activities related to a provincial series of the person is a prescribed amount of tax. SOR/2013-71, s. 10 SOR/2019-59, s. 36
New Harmonized Value-added Tax System Regulations, No. 2 — 22
Restrictions on rebates 22 For the purposes of paragraph 261.4(d) of the Act, the following are prescribed circumstances: (a) in the case of a rebate under section 261.1 or 261.3 of the Act, the rebate is substantiated by a receipt that includes tax of at least $5 and the person is otherwise eligible for a rebate under that section of that tax; and (b) the total of all amounts, each of which is an amount of a rebate for which the person is otherwise eligible under any of sections 261.1 to 261.31 of the Act and in respect of which the rebate application is made, is at least $25. SOR/2013-71, s. 11
New Harmonized Value-added Tax System Regulations, No. 2 — 22.1
Additional specified item 22.1 For the purposes of this Division, property in respect of which a person has been paid or credited, or is entitled to be paid or credited, a qualifying amount (as defined in section 1 of the Credit for Provincial Relief (HST) Regulations ) is a specified item in respect of Ontario. SOR/2011-56, s. 30
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 (ii) where tax was payable by the person under subsection 165(2) of the Act in respect of a supply of the property to the person made in the specified province, the person was not entitled to a rebate of any part of that tax under section 261.1 of the Act, and (iii) the property was not a specified item in respect of the specified province at the other time; and (h) a specified motor vehicle that is brought into a participating province by a person after having been supplied to the person by way of sale in a participating province in circumstances in which tax was not payable under subsection 165(1) of the Act in respect of the supply. SOR/2012-191, s. 26(E)
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Non-taxable property and services 24 For the purposes of section 7 of Part II of Schedule X to the Act, a supply of a service (other than a custodial or nominee service in respect of securities or precious metals of the recipient of the supply) that is in respect of tangible personal property and that is acquired by the recipient of the supply in any circumstances is a prescribed supply if the tangible personal property is removed from a particular participating province to another participating province as soon after the service is performed as is reasonable having regard to the circumstances surrounding the removal and is not consumed, used or supplied in the particular participating province after the service is performed and before the removal of the property.
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Non-taxable property and services 25 For the purposes of section 7 of Part II of Schedule X to the Act, a supply of a service rendered in connection with criminal, civil or administrative litigation (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a province, or that is in the nature of an appeal from a decision of a court or other tribunal established under the laws of a province, and that is acquired by the recipient of the supply in any circumstances is a prescribed supply.
New Harmonized Value-added Tax System Regulations, No. 2 — 26
ich that tax would have become payable by the person; and (b) in any other case, the earlier of (i) the day on which that tax becomes payable by the person, and (ii) the day that is the later of July 1, 2010 and the day on which that tax is paid by the person. ( moment déterminé ) SOR/2012-191, s. 27; SOR/2013-44, s. 28
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
British Columbia recapture amount means a specified provincial input tax credit in respect of (a) the acquisition in British Columbia of property; (b) the bringing into British Columbia of property; or (c) the acquisition of a service for consumption or use in British Columbia. ( montant de récupération de la Colombie-Britannique )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
eligible roadway means a road, highway, bridge, tunnel or ferry landing that is for the passage of vehicles, but does not include a dedicated parking area, an airport runway, a shipyard, a driveway or a bicycle or pedestrian pathway. ( voie admissible )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
farming has the meaning assigned by subsection 248(1) of the Income Tax Act . ( agriculture )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
industry classification system means the North American Industry Classification System as it read on July 1, 2010.  ( système de classification des industries )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
instalment period means any period beginning on the first day of the fourth fiscal month of a fiscal year of a person and ending on the last day of the third fiscal month of the immediately following fiscal year of the person.  ( période d’acomptes )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
motor vehicle means a motorized vehicle designed for the transportation of individuals or of tangible personal property, but does not include (a) a power-assisted bicycle; (b) a snow vehicle; (c) an all-terrain vehicle; (c) an electrically propelled wheelchair; (d) a street car; (e) a vehicle that runs only on rails; or (f) a farm tractor, or other farm machinery, acquired, or brought into a province, exclusively for use in farming activities. ( véhicule automobile )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
Ontario recapture amount means a specified provincial input tax credit in respect of (a) the acquisition in Ontario of property; (b) the bringing into Ontario of property; or (c) the acquisition of a service for consumption or use in Ontario. ( montant de récupération de l’Ontario )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
Prince Edward Island recapture amount means a specified provincial input tax credit in respect of (a) the acquisition in Prince Edward Island of property; (b) the bringing into Prince Edward Island of property; or (c) the acquisition of a service for consumption or use in Prince Edward Island. ( montant de récupération de l’Île-du-Prince-Édouard )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
production means an activity (other than the assembling, processing or manufacturing of tangible personal property in a retail establishment or the storage of finished products) that is (a) the assembling, processing or manufacturing of particular tangible personal property to create other tangible personal property that is different in nature or character from the particular tangible personal property; (b) the generation of any form of energy or its transformation into another form of energy; (c) the restoring of tangible personal property by its owner; (d) the recording of images or sound on media; (e) the cutting, transforming and handling of timber in a forest and the building and maintenance of forest access roads in the course of those activities; (f) the extraction and processing of a mineral until the first stage of concentration or the equivalent; (g) the transformation of toxic industrial waste into a non-toxic product; and (h) if performed in conjunction with an activity referred to in any of paragraphs (a) to (g) by the same person that performed that activity, (i) the detection, measurement, treatment, reduction or elimination of water, soil or air pollutants that are attributable to producing personal property, (ii) the transportation of refuse or waste derived from producing personal property, (iii) the quality control of personal property being produced or of production equipment, and (iv) the cleaning, screening, sifting, wrapping, packing or putting into containers of property. ( production )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
production equipment means (a) machinery, tools, equipment and accessories; (b) moulds and dies; (c) media for recording images or sounds; (d) plans, drawings, models and prototypes; (e) components or spare parts of the property described in paragraphs (a) to (d); (f) material used to produce or repair the property described in paragraphs (a) to (e); and (g) explosives and the material used to manufacture them. ( matériel de production )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
qualifying motor vehicle means a motor vehicle acquired in, or brought into, a specified province that is licensed, or required to be licensed, for use on a public highway under the laws of the specified province relating to the licensing of motor vehicles and that weighs, while carrying its maximum capacity of fuel, lubricant and coolant, less than 3,000 kilograms at the time when the vehicle is first licensed, or first required to be licensed, under those laws. ( véhicule automobile admissible )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
recapture period means any period of 12 calendar months that (a) begins on July 1 of a calendar year; and (b) occurs between July 1, 2010 and June 30, 2021. ( période de récupération )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
recapture rate applicable at a time in respect of a specified provincial input tax credit means (a) in the case of a specified provincial input tax credit that is a British Columbia recapture amount, (i) in the case of a time that is on or after July 1, 2010 and before April 1, 2013, 100%, or (ii) in the case of a time that is on or after April 1, 2013, 0%; (b) in the case of a specified provincial input tax credit that is an Ontario recapture amount, (i) in the case of a time that is on or after July 1, 2010 and before July 1, 2015, 100%, (ii) in the case of a time that is on or after July 1, 2015 and before July 1, 2016, 75%, (iii) in the case of a time that is on or after July 1, 2016 and before July 1, 2017, 50%, (iv) in the case of a time that is on or after July 1, 2017 and before July 1, 2018, 25%, and (v) in the case of a time that is on or after July 1, 2018, 0%; and (c) in the case of a specified provincial input tax credit that is a Prince Edward Island recapture amount, (i) in the case of a time that is on or after April 1, 2013 and before April 1, 2018, 100%, (ii) in the case of a time that is on or after April 1, 2018 and before April 1, 2019, 75%, (iii) in the case of a time that is on or after April 1, 2019 and before April 1, 2020, 50%, (iv) in the case of a time that is on or after April 1, 2020 and before April 1, 2021, 25%, and (v) in the case of a time that is on or after April 1, 2021, 0%. ( taux de récupération )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
specified energy means (a) electricity, gas and steam; and (b) anything (other than fuel for use in a propulsion engine) that can be used to generate energy (i) by way of combustion or oxidization, or (ii) by undergoing a nuclear reaction in a reactor for the generation of energy. ( forme d’énergie déterminée )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
specified province means Ontario, British Columbia or Prince Edward Island. ( province déterminée )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
specified time means in respect of a specified provincial input tax credit of a person that is attributable to tax in respect of a supply, importation or bringing into a province of a specified property or service that becomes payable by the person, that is paid by the person without having become payable or that would have become payable by the person if the rules described in paragraphs 29(1)(a) to (g) applied in respect of that supply, importation or bringing in or if subsection 29(2) applied in respect of that bringing in, (a) in the case where that tax would have only become payable by the person if the rules described in paragraphs 29(1)(a) to (g) applied in respect of that supply, importation or bringing in or if subsection 29(2) applied in respect of that bringing in, the day on which that tax would have become payable by the person; and (b) in any other case, the earlier of (i) the day on which that tax becomes payable by the person, and (ii) the day that is the later of July 1, 2010 and the day on which that tax is paid by the person. ( moment déterminé )
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tion 9 , in respect of the tangible personal property at that time, (c) the tangible personal property were not an item included in the Schedule to the Deduction for Provincial Rebate (GST/HST) Regulations applicable to the specified province in respect of which an amount may be paid or credited under an Act of the legislature of the specified province, and (d) tax in respect of the supply calculated on that consideration were paid by the person at that time; and B is the amount, if any, that is a specified provincial input tax credit of the person attributable to tax under Division IV.1 of Part IX of the Act in respect of that bringing in. SOR/2011-56, s. 31