GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations — 58.49
Adaptation — paragraph 172.1(5)(c) of Act 58.49 (1) If a person is a participating employer of a pension plan that acquires property or a service for the purpose of making a supply of all or part of the property or service to a pension entity of the pension plan but not for the purpose of making a supply of any part of the property or service to a pension entity of the pension plan after June 2016, for the purposes of determining the value for B in paragraph 172.1(5)(c) of the Act, the amount for New Brunswick in respect of a taxable supply of all or part of the property or service deemed to have been made under paragraph 172.1(5)(a) of the Act is determined by adapting the description of F in paragraph 172.1(5)(c) of the Act to read as follows: F is the provincial factor in respect of the pension plan and the participating province for the particular fiscal year, determined as if the tax rate for New Brunswick on the last day of the particular fiscal year were 8%; and Adaptation — paragraphs 172.1(6)(c) and (7)(c) of Act (2) In respect of a fiscal year of a person that includes July 1, 2016, for the purposes of determining the value for B in paragraph 172.1(6)(c) of the Act and the value for B in paragraph 172.1(7)(c) of the Act, the amount for New Brunswick is determined by adapting the description of F in paragraph 172.1(6)(c) of the Act and the description of F in paragraph 172.1(7)(c) of the Act to read as follows: F is the provincial factor in respect of the pension plan and the participating province for the particular fiscal year, determined as if the tax rate for New Brunswick on the last day of the particular fiscal year were the rate determined by the formula 8% + (2% × G/H) where G is the number of days in the particular fiscal year that are after June 2016, and H is the number of days in the particular fiscal year; and SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.50
Adaptation — employee and shareholder benefits 58.50 In respect of the 2016 taxation year, if (a) an amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing an individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in New Brunswick, or (b) an amount is required under subsection 15(1) of the Income Tax Act to be included in computing an individual’s income and the individual is resident in New Brunswick at the end of the year the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 is adapted as follows: 13%, and SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.51
Transitional specified year — subsection 218.1(1.2) of Act 58.51 For the purpose of determining the tax payable by a person under subsection 218.1(1.2) of the Act for a specified year (as defined in section 217 of the Act) of the person that includes July 1, 2016 and for New Brunswick, the tax rate for New Brunswick is deemed to be equal to the rate determined by the formula 8% + (2% × A/B) where A is the number of days in the specified year that are after June 2016; and B is the number of days in the specified year. SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.52
Adaptation — rebate for pension entities 58.52 For the purposes of determining the provincial pension rebate amount for a claim period (as those terms are defined in subsection 261.01(1) of the Act) of a pension entity that includes July 1, 2016, the description of C in paragraph (a) of the definition provincial pension rebate amount in that subsection is adapted as follows if the participating province referred to in that paragraph is New Brunswick: C is the rate determined by the formula 8% + (2% × C 1 /C 2 ) where C 1 is the number of days in the claim period that are after June 2016, and C 2 is the number of days in the claim period, and SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.53
Additional disclosure — real property 58.53 (1) If a builder makes a taxable supply of a residential complex in Newfoundland and Labrador under an agreement of purchase and sale entered into after May 3, 2016 but before July 1, 2016, the builder must indicate in the agreement of purchase and sale (a) the total tax payable in respect of the supply in a manner that clearly indicates the amount of that total and whether or not that amount takes into account any amount to be paid or credited in accordance with subsection 254(4) of the Act; or (b) the total of the rates at which tax is payable in respect of the supply. Failure to disclose (2) If a builder fails to comply with subsection (1) in respect of a supply and is required under section 221 of the Act to collect tax at a particular time in respect of the supply and if tax under subsection 165(2) of the Act applies in respect of the supply at a rate of 10%, the following rules apply: (a) the tax payable by the recipient in respect of the supply is to be calculated as if the tax under subsection 165(2) of the Act applied in respect of the supply at a rate of 8% and not at a rate of 10%; and (b) despite paragraph (a), the builder is deemed to have collected the tax at the particular time in respect of the supply at a rate of 10%. SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.54
Adaptation — paragraph 172.1(5)(c) of Act 58.54 (1) If a person is a participating employer of a pension plan that acquires property or a service for the purpose of making a supply of all or part of the property or service to a pension entity of the pension plan but not for the purpose of making a supply of any part of the property or service to a pension entity of the pension plan after June 2016, for the purposes of determining the value for B in paragraph 172.1(5)(c) of the Act, the amount for Newfoundland and Labrador in respect of a taxable supply of all or part of the property or service deemed to have been made under paragraph 172.1(5)(a) of the Act is determined by adapting the description of F in paragraph 172.1(5)(c) of the Act to read as follows: F is the provincial factor in respect of the pension plan and the participating province for the particular fiscal year, determined as if the tax rate for Newfoundland and Labrador on the last day of the particular fiscal year were 8%; and Adaptation — paragraphs 172.1(6)(c) and (7)(c) of Act (2) In respect of a fiscal year of a person that includes July 1, 2016, for the purposes of determining the value for B in paragraph 172.1(6)(c) of the Act and the value for B in paragraph 172.1(7)(c) of the Act, the amount for Newfoundland and Labrador is determined by adapting the description of F in paragraph 172.1(6)(c) of the Act and the description of F in paragraph 172.1(7)(c) of the Act to read as follows: F is the provincial factor in respect of the pension plan and the participating province for the particular fiscal year, determined as if the tax rate for Newfoundland and Labrador on the last day of the particular fiscal year were the rate determined by the formula 8% + (2% × G/H) where G is the number of days in the particular fiscal year that are after June 2016, and H is the number of days in the particular fiscal year; and SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.55
Adaptation — employee and shareholder benefits 58.55 In respect of the 2016 taxation year, if (a) an amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing an individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in Newfoundland and Labrador or the Newfoundland offshore area, or (b) an amount is required under subsection 15(1) of the Income Tax Act to be included in computing an individual’s income and the individual is resident in Newfoundland and Labrador at the end of the year the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 is adapted as follows: 13%, and SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.56
Transitional specified year — subsection 218.1(1.2) of Act 58.56 For the purpose of determining the tax payable by a person under subsection 218.1(1.2) of the Act for a specified year (as defined in section 217 of the Act) of the person that includes July 1, 2016 and for Newfoundland and Labrador or the Newfoundland offshore area, the tax rate for those participating provinces is deemed to be equal to the rate determined by the formula 8% + (2% × A/B) where A is the number of days in the specified year that are after June 2016; and B is the number of days in the specified year. SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.57
Adaptation — rebate for pension entities 58.57 For the purposes of determining the provincial pension rebate amount for a claim period (as those terms are defined in subsection 261.01(1) of the Act) of a pension entity that includes July 1, 2016, the description of C in paragraph (a) of the definition provincial pension rebate amount in that subsection is adapted as follows if the participating province referred to in that paragraph is Newfoundland and Labrador: C is the rate determined by the formula 8% + (2% × C 1 /C 2 ) where C 1 is the number of days in the claim period that are after June 2016, and C 2 is the number of days in the claim period, and SOR/2016-119, s. 2
New Harmonized Value-added Tax System Regulations — 58.58
Additional disclosure — real property 58.58 (1) If a builder makes a taxable supply of a residential complex in Prince Edward Island under an agreement of purchase and sale entered into after June 16, 2016 but before October 1, 2016, the builder must indicate in the agreement of purchase and sale (a) the total tax payable in respect of the supply in a manner that clearly indicates the amount of that total and whether or not that amount takes into account any amount to be paid or credited in accordance with subsection 254(4) of the Act; or (b) the total of the rates at which tax is payable in respect of the supply. Failure to disclose (2) If a builder fails to comply with subsection (1) in respect of a supply and is required under section 221 of the Act to collect tax at a particular time in respect of the supply and if tax under subsection 165(2) of the Act applies in respect of the supply at a rate of 10%, the following rules apply: (a) the tax payable by the recipient in respect of the supply is to be calculated as if the tax under subsection 165(2) of the Act applied in respect of the supply at a rate of 9% and not at a rate of 10%; and (b) despite paragraph (a), the builder is deemed to have collected the tax at the particular time in respect of the supply at a rate of 10%. SOR/2016-212, s. 2
New Harmonized Value-added Tax System Regulations — 58.59
ear, determined as if the tax rate for Prince Edward Island on the last day of the particular fiscal year were the rate determined by the formula 9% + (1% × I/J) where I is the number of days in the particular fiscal year that are after September 2016, and J is the number of days in the particular fiscal year; and Adaptation — paragraph 172.1(7.1)(c) of Act (4) In respect of a fiscal year of a person that includes October 1, 2016, for the purposes of determining the value for B in paragraph 172.1(7.1)(c) of the Act, the amount for Prince Edward Island is determined by adapting the description of G in paragraph 172.1(7.1)(c) of the Act to read as follows: G is the provincial factor in respect of the particular pension plan and the participating province for the particular fiscal year, determined as if the tax rate for Prince Edward Island on the last day of the particular fiscal year were the rate determined by the formula 9% + (1% × I/J) where I is the number of days in the particular fiscal year that are after September 2016, and J is the number of days in the particular fiscal year; and SOR/2016-212, s. 2 SOR/2019-59, s. 25
New Harmonized Value-added Tax System Regulations — 58.60
Adaptation — employee and shareholder benefits 58.60 In respect of the 2016 taxation year, if (a) an amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing an individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in Prince Edward Island, or (b) an amount is required under subsection 15(1) of the Income Tax Act to be included in computing an individual’s income and the individual is resident in Prince Edward Island at the end of the year the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 is adapted as follows except in respect of section 37 of the New Harmonized Value-added Tax System Regulations, No. 2 : 13.25%, and SOR/2016-212, s. 2
New Harmonized Value-added Tax System Regulations — 58.61
Transitional specified year — subsection 218.1(1.2) of Act 58.61 For the purpose of determining the tax payable by a person under subsection 218.1(1.2) of the Act for a specified year (as defined in section 217 of the Act) of the person that includes October 1, 2016 and for Prince Edward Island, the tax rate for Prince Edward Island is deemed to be equal to the rate determined by the formula 9% + (1% × A/B) where A is the number of days in the specified year that are after September 2016; and B is the number of days in the specified year. SOR/2016-212, s. 2
New Harmonized Value-added Tax System Regulations — 58.62
Adaptation — rebate for pension entities 58.62 For the purposes of determining the provincial pension rebate amount for a claim period (as those terms are defined in subsection 261.01(1) of the Act) of a pension entity that includes October 1, 2016, the description of C in paragraph (a) of the definition provincial pension rebate amount in that subsection is adapted as follows if the participating province referred to in that paragraph is Prince Edward Island: C is the rate determined by the formula 9% + (1% × C 1 /C 2 ) where C 1 is the number of days in the claim period that are after September 2016, and C 2 is the number of days in the claim period, and SOR/2016-212, s. 2
New Harmonized Value-added Tax System Regulations — 58.63
ement is reduced by the amount determined by the formula A − B where A is the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, and B is the amount that would be, if no improvements had been made by the person to the property since the last acquisition of the property by the person and in the absence of this paragraph, the specified portion of the basic tax content of the property at the end of the claim period; and (b) if the reacquisition is a supply made otherwise than by way of sale, (i) if the total (in this paragraph referred to as the “total tax”) of all amounts — each of which is an amount of specified tax in respect of an acquisition of the property by the person after the person last made a supply of the property by way of sale that becomes payable, or is paid without having become payable, during the claim period — is less than the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, the specified rebate entitlement is nil, or (ii) if subparagraph (i) does not apply and the total tax minus the amount that would be the specified rebate entitlement in the absence of this subparagraph is less than the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, the specified rebate entitlement is the amount determined by the formula A − B where A is the total tax, and B is the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made. SOR/2023-161, s. 5
New Harmonized Value-added Tax System Regulations — (a)
initial supply of property by a person means (a) if any supply by way of sale of the property was made by the person after February 24, 2022 but before 2023, the last supply by way of sale of the property made by the person before 2023; and (b) in any other case, the first supply by way of sale of the property made by the person after 2022. ( fourniture initiale )
New Harmonized Value-added Tax System Regulations — 58.64
A is the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, and B is the amount that would be, if no improvements had been made by the person to the property since the last acquisition of the property by the person and in the absence of this paragraph, the specified portion of the basic tax content of the property at the end of the claim period; and (b) if the reacquisition is a supply made otherwise than by way of sale, (i) if the total (in this paragraph referred to as the “total tax”) of all amounts — each of which is an amount of specified tax in respect of an acquisition of the property by the person after the person last made a supply of the property by way of sale that becomes payable, or is paid without having become payable, during the claim period — is less than the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, the specified rebate entitlement is nil, or (ii) if subparagraph (i) does not apply and the total tax minus the amount that would be the specified rebate entitlement in the absence of this subparagraph is less than the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, the specified rebate entitlement is the amount determined by the formula A − B where A is the total tax, and B is the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made. SOR/2024-151, s. 4
New Harmonized Value-added Tax System Regulations — (a)
initial supply of property by a person means (a) if any supply by way of sale of the property was made by the person after December 1, 2023 but before April 2024, the last supply by way of sale of the property made by the person before April 2024; and (b) in any other case, the first supply by way of sale of the property made by the person after March 2024. ( fourniture initiale )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
specified portion of the basic tax content , at any time, of property of a person means the amount that would be the basic tax content of the property at that time if only amounts of tax under subsection 165(2), sections 212.1 and 218.1 and Division IV.1 of Part IX of the Act were included in determining that basic tax content.  ( fraction déterminée de teneur en taxe )
New Harmonized Value-added Tax System Regulations — 58.66
Adaptation — employee and shareholder benefits 58.66 In respect of the 2025 taxation year, if (a) an amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing an individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked, or to which the individual ordinarily reported, in the year in relation to that office or employment is located in Nova Scotia or the Nova Scotia offshore area, or (b) an amount is required under subsection 15(1) of the Income Tax Act to be included in computing an individual’s income and the individual is resident in Nova Scotia at the end of the year the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 is adapted as follows: 13.25%, and SOR/2025-77, s. 2
New Harmonized Value-added Tax System Regulations — 58.67
Transitional specified year — subsection 218.1(1.2) of Act 58.67 For the purpose of determining the tax payable by a person under subsection 218.1(1.2) of the Act for a specified year (as defined in section 217 of the Act) of the person that includes April 1, 2025 and for Nova Scotia or the Nova Scotia offshore area, the tax rate for those participating provinces is deemed to be equal to the rate determined by the formula 10% − (1% × A/B) where A is the number of days in the specified year that are after March 2025; and B is the number of days in the specified year. SOR/2025-77, s. 2
New Harmonized Value-added Tax System Regulations — 58.68
Adaptation — rebate for pension entities 58.68 For the purposes of determining the provincial pension rebate amount for a claim period (as those terms are defined in subsection 261.01(1) of the Act) of a pension entity that includes April 1, 2025, the description of C in paragraph (a) of the definition provincial pension rebate amount in that subsection is adapted as follows if the participating province referred to in that paragraph is Nova Scotia: C is the rate determined by the formula 10% − (1% × C 1 /C 2 ) where C 1 is the number of days in the claim period that are after March 2025, and C 2 is the number of days in the claim period, and SOR/2025-77, s. 2
New Harmonized Value-added Tax System Regulations — 60
60 Sections 1 and 34 apply as of March 26, 2009, except that the definition continuous journey in section 1 applies as of February 26, 2010.
New Harmonized Value-added Tax System Regulations — 61
61 Parts 1 and 4 apply to any supply made (a) on or after May 1, 2010; and (b) after February 25, 2010 and before May 1, 2010 unless any part of the consideration for the supply becomes due or is paid before May 1, 2010.
New Harmonized Value-added Tax System Regulations — 62
62 Section 35 applies to any agreement varied, altered or terminated on or after March 26, 2009 and to any new agreement entered into on or after that day.
New Harmonized Value-added Tax System Regulations — 63
63 Section 36 applies to any agreement varied, altered or terminated on or after April 6, 2010 and to any new agreement entered into on or after that day.
New Harmonized Value-added Tax System Regulations — 64
64 Section 37 applies to any transaction made on or after March 26, 2009.
New Harmonized Value-added Tax System Regulations — 65
65 Part 3 is deemed to have come into force on October 15, 2009.
New Harmonized Value-added Tax System Regulations — 72
72 Section 23 applies to any supply made (a) on or after May 1, 2010; and (b) after February 25, 2010 and before May 1, 2010 unless any part of the consideration for the supply becomes due or is paid before May 1, 2010.
New Harmonized Value-added Tax System Regulations — 65
65 Section 33.1 of the New Harmonized Value-added Tax System Regulations , as enacted by section 22 , applies in respect of a supply by way of sale of a specified motor vehicle made (a) on or after the day on which these Regulations are published in the Canada Gazette ; or (b) on or after July 1, 2010 and before the day on which these Regulations are published in the Canada Gazette if (i) the vehicle was delivered or made available in a participating province and was registered under the laws of another province, and (ii) the supplier, (A) in the case where the other province is a participating province, charged or collected an amount as or on account of tax under subsection 165(2) of the Act in respect of the supply calculated at the tax rate for the other province, and (B) in the case where the other province is not a participating province, neither charged nor collected an amount as or on account of tax under subsection 165(2) of the Act in respect of the supply.