GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations, No. 2 — 3
Percentage 3 For the purposes of subparagraph (i) of the description of B in paragraph 174(f) of the Act, (a) if all or substantially all of the supplies for which the allowance is paid were made in a particular participating province or if the allowance is paid for the use of the motor vehicle and all or substantially all of that use is in a particular participating province, the percentage is the total of the rate set out in subsection 165(1) of the Act and the tax rate for that particular participating province; and (b) unless paragraph (a) applies, if all or substantially all of the supplies for which the allowance is paid were made in two or more participating provinces or if the allowance is paid for the use of the motor vehicle and all or substantially all of that use is in two or more participating provinces, the percentage is the total of the rate set out in subsection 165(1) of the Act and the lowest tax rate among the tax rates for those participating provinces.
New Harmonized Value-added Tax System Regulations, No. 2 — 4
Adjustment for participating provinces 4 For the purposes of the new harmonized value-added tax system, subsections 178.3(5) and (6) and 178.4(5) and (6) of the Act do not apply in respect of supplies of exclusive products made by independent sales contractors.
New Harmonized Value-added Tax System Regulations, No. 2 — 5
Bringing between participating provinces 5 For the purpose of the description of I in subparagraph (iv) of the description of A in paragraph 202(4)(b) of the Act, the rate is (a) in the case of the bringing into a participating province of a vehicle or aircraft from another participating province, the percentage determined by the formula A - B where A is the tax rate for the participating province into which the vehicle or aircraft is brought, and B is the tax rate for the participating province from which the vehicle or aircraft is removed; and (b) in any other case, 0%.
New Harmonized Value-added Tax System Regulations, No. 2 — 6
Definitions 6 The following definitions apply in this Part. provincial rate , for or in relation to a province, means (a) in the case of a participating province, the tax rate for that province; and (b) in the case of a non-participating province, 0%. ( taux provincial ) specified item , in respect of a province, means property or a service that is an item included in a schedule to the Deduction for Provincial Rebate (GST/HST) Regulations and in respect of which an amount may be paid or credited under an Act of the legislature of the province. ( article déterminé )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
provincial rate , for or in relation to a province, means (a) in the case of a participating province, the tax rate for that province; and (b) in the case of a non-participating province, 0%. ( taux provincial )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
specified item , in respect of a province, means property or a service that is an item included in a schedule to the Deduction for Provincial Rebate (GST/HST) Regulations and in respect of which an amount may be paid or credited under an Act of the legislature of the province. ( article déterminé )
New Harmonized Value-added Tax System Regulations, No. 2 — 6.1
Prescribed goods — paragraph 212.1(2)(a) 6.1 For the purpose of paragraph 212.1(2)(a) of the Act, goods the value of which is determined for the purposes of Division III of Part IX of the Act under section 15 of the Value of Imported Goods (GST/HST) Regulations are prescribed. 2012, c. 19, s. 51
New Harmonized Value-added Tax System Regulations, No. 2 — 7
Prescribed extent — paragraph 218.1(1)(a) of Act 7 For the purposes of paragraph 218.1(1)(a) of the Act, the prescribed extent is an extent of at least 10%. SOR/2013-71, s. 6 SOR/2019-59, s. 29
New Harmonized Value-added Tax System Regulations, No. 2 — 218.1
218.1 (1) Subject to this Part, (a) every person that is the recipient of an imported taxable supply of intangible personal property or a service and that is a provincial investment plan or provincial stratified investment plan at the time an amount of consideration for the supply becomes due or is paid without having become due must, for that amount of consideration and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the participating province, B is the value of that consideration that is paid or becomes due at that time, and C is (i) in the case of a provincial stratified investment plan, the total of all amounts, each of which is the extent (expressed as a percentage) to which the property or service was acquired for consumption, use or supply in the course of activities relating to a provincial series of the person for the participating province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , (ii) in the case of a provincial investment plan for the participating province, 100%, and (iii) in the case of a provincial investment plan for a province other than the participating province, 0%; and (b) every person (i) that is a registrant and is the recipient of a supply of property included in paragraph (b) of the definition imported taxable supply in section 217, or (ii) that is the recipient of a supply of property included in any of paragraphs (b.01) to (b.3) or (c.1) to (e) of the definition imported taxable supply in section 217 and that is a provincial investment plan or a provincial stratified investment plan at the time an amount of consideration for the supply becomes due or is paid without having become due shall, for that amount of consideration and for each participating province, pay to Her Majesty in right of Canada, in addition to the tax imposed by section 218, tax equal to the amount determined by the formula A × B × C where A is the tax rate for the participating province, B is the value of that consideration that is paid or becomes due at that time, and C is (i) in the case of a provincial stratified investment plan, the total of all amounts, each of which is the extent (expressed as a percentage) to which the property was acquired for consumption, use or supply in the course of activities relating to a provincial series of the person for the participating province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , (ii) in the case of a provincial investment plan for the participating province, 100%, and (iii) in the case of a provincial investment plan for a province other than the participating province, 0%.
New Harmonized Value-added Tax System Regulations, No. 2 — 7.02
Non-application — paragraph 218.1(1)(a) of Act 7.02 Paragraph 218.1(1)(a) of the Act does not apply in respect of an amount of consideration for an imported taxable supply of intangible personal property or a service made to a person if (a) the person is a provincial stratified investment plan at the time the amount of consideration becomes due or is paid without having become due; and (b) the amount determined by the following formula, expressed as a percentage, is less than 10%: 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 person for a participating 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 person for any province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . SOR/2013-71, s. 6 SOR/2019-59, s. 29
New Harmonized Value-added Tax System Regulations, No. 2 — 7.03
part of the outlay or expense, which corresponds to the qualifying consideration, was made or incurred to consume, use or supply the whole or part of property or of a qualifying service in respect of which the qualifying consideration is attributable, in carrying on, engaging in or conducting an activity of the qualifying taxpayer relating to a provincial series of the qualifying taxpayer for the particular participating province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , (ii) in the case of a provincial investment plan for the particular participating province, 100%, and (iii) in the case of a provincial investment plan for a province other than the particular participating province, 0%. SOR/2019-59, s. 29
New Harmonized Value-added Tax System Regulations, No. 2 — 7.1
Additional specified item 7.1 For the purposes of this Division, property or a service 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. 26
New Harmonized Value-added Tax System Regulations, No. 2 — 7.2
Specified provincial tax 7.2 For the purposes of the new harmonized value-added tax system, paragraph (c) of the definition specified provincial tax in section 220.01 of the Act is adapted as follows: (c) in the case of a vehicle registered in the province of Newfoundland and Labrador, the tax imposed under Part VIII of the Revenue Administration Act , S.N.L. 2009, c. R-15.01, as amended from time to time; and SOR/2011-56, s. 26
New Harmonized Value-added Tax System Regulations, No. 2 — 8
Specified provincial tax — Ontario 8 For the purposes of paragraph (d) of the definition specified provincial tax in section 220.01 of the Act, in the case of a vehicle registered in the province of Ontario, a prescribed tax is the tax imposed under the Retail Sales Tax Act , R.S.O. 1990, c. R.31, as amended from time to time. SOR/2012-191, s. 23
New Harmonized Value-added Tax System Regulations, No. 2 — 8.1
Specified provincial tax — Prince Edward Island 8.1 For the purposes of paragraph (d) of the definition specified provincial tax in section 220.01 of the Act, in the case of a vehicle registered in the province of Prince Edward Island, the prescribed tax is the tax imposed under the Retail Sales Tax Act , S.P.E.I. 2012, c. 22, as amended from time to time. SOR/2013-44, s. 27
New Harmonized Value-added Tax System Regulations, No. 2 — 9
Calculation of tax — subsection 220.05(1) 9 For the purposes of subsection 220.05(1) of the Act, the amount of tax payable under that subsection by a person that brings, at a particular time, tangible personal property into a participating province from another province is determined by the formula A × B where A is the percentage determined by the formula C - D where C is the tax rate for the participating province, and D is (a) if the property is a specified item in respect of the other province, 0%, and (b) in any other case, the provincial rate for the other province; and B is (a) if the property is a specified motor vehicle that the person is required to register under the laws of the participating province relating to the registration of motor vehicles, the specified value in respect of the specified motor vehicle, (b) if the property is not a specified motor vehicle referred to in paragraph (a) and consideration was paid or payable in respect of a supply of the property made by way of sale at any time to the person by another person with which the person dealt at arm’s length, the lesser of the value of that consideration and the fair market value of the property at the particular time, and (c) in any other case, the fair market value of the property at the particular time.
New Harmonized Value-added Tax System Regulations, No. 2 — 10
Non-taxable property — subsection 220.05(3) 10 For the purposes of paragraph 220.05(3)(b) of the Act, no tax is payable under subsection 220.05(1) of the Act in respect of property brought into a participating province by a person if (a) the property is supplied by the person to a recipient that paid tax under section 220.06 of the Act in respect of the supply and is delivered or made available to the recipient in the participating province or sent by mail or courier to an address in the participating province; (b) the total of all amounts, each of which is an amount of tax that would, in the absence of this paragraph and paragraphs 11 (b) and 15 (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 (i) in the case of property that is a specified motor vehicle that the person is required to register under the laws of the participating province relating to the registration of motor vehicles, the day that is the earlier of the day on which the person registers the vehicle and the day on or before which the person is required to register the vehicle, and (ii) in any other case, the day on which the property is brought into the participating province; or (c) the property is not a specified motor vehicle that the person is required to register under the laws of the participating province relating to the registration of motor vehicles, the person is a provincial investment plan or a provincial stratified investment plan and, in the case of a provincial stratified investment plan, the person is acquiring the property for the purpose of consumption, use or supply in the course of activities relating to one or more provincial series of the person. SOR/2012-191, s. 24(F) SOR/2019-59, s. 30
New Harmonized Value-added Tax System Regulations, No. 2 — 11
Non-taxable property — subsection 220.06(3) 11 For the purposes of paragraph 220.06(3)(b) of the Act, no tax is payable under subsection 220.06(1) of the Act in respect of a supply of property made to a recipient that is delivered or made available to the recipient in a participating province, or is sent by mail or courier to an address in the participating province, if (a) the supply is made by a person that paid tax under section 220.05 or 220.07 of the Act in respect of bringing the property into the participating province; (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 15 (b), become payable under Division IV.1 of Part IX of the Act by the recipient and in respect of which subsection 220.09(3) of the Act would not apply if that tax became payable by the recipient, is $25 or less in the calendar month that includes the day on which the property is delivered or made available to the recipient in the participating province; or (c) the recipient is a provincial investment plan or a provincial stratified investment plan and, in the case of a provincial stratified investment plan, the recipient is acquiring the property for the purpose of consumption, use or supply in the course of activities relating to one or more provincial series of the recipient. SOR/2012-191, s. 25(F) SOR/2019-59, s. 31
New Harmonized Value-added Tax System Regulations, No. 2 — 12
Non-taxable property — restriction 12 For the purposes of paragraphs 220.05(3)(a) and 220.06(3)(a) of the Act, property that is included in section 18, 20 or 21 of Part I of Schedule X to the Act is prescribed property, except if the property is included in another section (other than sections 18, 20 and 21) of that Part. SOR/2011-56, s. 27
New Harmonized Value-added Tax System Regulations, No. 2 — 12.1
Adaptation — subsections 220.07(1) to (4) of Act 12.1 If a person imports goods, other than a specified motor vehicle, into Canada, if the person is a provincial investment plan or a provincial stratified investment plan at the time the goods are released and if, in the case of a provincial stratified investment plan, the goods are imported for the purpose of consumption, use or supply in the course of activities relating to one or more provincial series of the person, subsections 220.07(1) to (4) of the Act are adapted in respect of the importation as follows: 220.07 (1) Subject to this Part, every person that imports goods, other than a specified motor vehicle, that are accounted for as commercial goods (as defined in subsection 212.1(1)) under section 32 of the Customs Act , that is a provincial investment plan or provincial stratified investment plan at the time the goods are released and that is liable under that Act to pay duties on the goods, or would be so liable if they were subject to duty, shall pay, in addition to the tax imposed under section 212, tax to Her Majesty in Right of Canada equal to the total of all amounts, each of which is determined for a participating province by the formula A × B × C where A is the value of the goods, B is the tax rate for the participating province, and C is (a) in the case of a provincial stratified investment plan, the total of all amounts, each of which is the extent (expressed as a percentage) to which the person acquired the goods for consumption, use or supply in the course of activities relating to a provincial series of the person for the participating province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , (b) in the case of a provincial investment plan for the participating province, 100%, and (c) in the case of a provincial investment plan for a province other than the participating province, 0%. (2) Tax under subsection (1) does not apply to goods included in Schedule VII. (3) For the purposes of this section, the value of goods is equal to the value of the goods determined in accordance with section 215. (4) Tax under subsection (1) on goods imported by a person becomes payable by that person on the day on which the goods are released. SOR/2019-59, s. 32
New Harmonized Value-added Tax System Regulations, No. 2 — 220.07
220.07 (1) Subject to this Part, every person that imports goods, other than a specified motor vehicle, that are accounted for as commercial goods (as defined in subsection 212.1(1)) under section 32 of the Customs Act , that is a provincial investment plan or provincial stratified investment plan at the time the goods are released and that is liable under that Act to pay duties on the goods, or would be so liable if they were subject to duty, shall pay, in addition to the tax imposed under section 212, tax to Her Majesty in Right of Canada equal to the total of all amounts, each of which is determined for a participating province by the formula A × B × C where A is the value of the goods, B is the tax rate for the participating province, and C is (a) in the case of a provincial stratified investment plan, the total of all amounts, each of which is the extent (expressed as a percentage) to which the person acquired the goods for consumption, use or supply in the course of activities relating to a provincial series of the person for the participating province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , (b) in the case of a provincial investment plan for the participating province, 100%, and (c) in the case of a provincial investment plan for a province other than the participating province, 0%. (2) Tax under subsection (1) does not apply to goods included in Schedule VII. (3) For the purposes of this section, the value of goods is equal to the value of the goods determined in accordance with section 215. (4) Tax under subsection (1) on goods imported by a person becomes payable by that person on the day on which the goods are released.
New Harmonized Value-added Tax System Regulations, No. 2 — 12.2
Adaptation — subsection 220.08(1) of Act 12.2 If a person is the recipient of a taxable supply made in a particular province of property or a service, if the person is a provincial investment plan or provincial stratified investment plan at the time an amount of consideration for the supply becomes due or is paid without having become due and if, in the case of a provincial stratified investment plan, the person is acquiring the property or service for consumption, use or supply in the course of activities relating to one or more provincial series of the person, subsection 220.08(1) of the Act is adapted in respect of the amount of consideration for the supply as follows: 220.08 (1) Subject to this Part, every person that is the recipient of a taxable supply made in a particular province of property or a service and that is a provincial investment plan or provincial stratified investment plan at the time an amount of consideration for the supply becomes due or is paid without having become due must pay to Her Majesty in right of Canada, in respect of the amount of consideration, tax equal to the amount determined in accordance with section 13 of the New Harmonized Value-added Tax System Regulations, No. 2 . SOR/2019-59, s. 32
New Harmonized Value-added Tax System Regulations, No. 2 — 220.08
220.08 (1) Subject to this Part, every person that is the recipient of a taxable supply made in a particular province of property or a service and that is a provincial investment plan or provincial stratified investment plan at the time an amount of consideration for the supply becomes due or is paid without having become due must pay to Her Majesty in right of Canada, in respect of the amount of consideration, tax equal to the amount determined in accordance with section 13 of the New Harmonized Value-added Tax System Regulations, No. 2 .
New Harmonized Value-added Tax System Regulations, No. 2 — 13
Calculation of tax — subsection 220.08(1) of Act 13 For the purposes of subsection 220.08(1) of the Act, the amount of tax payable under that subsection by a recipient of a taxable supply made in a particular province of property or a service in respect of an amount of consideration for the supply that becomes due, or is paid without having become due, at any time is the total of all amounts, each of which is determined for a participating province by the formula A × B × C where A is the percentage determined by the formula D - E where D is the tax rate for the participating province, and E is (a) if the property or service is a specified item in respect of the particular province, 0%, and (b) in any other case, the provincial rate for the particular province; B is the value of the consideration that is paid or becomes due at that time; and C is (a) if the recipient is a stratified investment plan with one or more provincial series, the total of all amounts, each of which is the extent (expressed as a percentage) to which the recipient acquired the property or service for consumption, use or supply in the course of activities relating to a provincial series of the financial institution for the participating province, as determined in accordance with section 51 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations ; (b) if the recipient is a provincial investment plan for the participating province, 100%; (c) if the recipient is a provincial investment plan for a province other than the participating province, 0%; and (d) in any other case, the extent (expressed as a percentage) to which the recipient acquired the property or service for consumption, use or supply in the participating province. SOR/2013-71, s. 7 SOR/2019-59, s. 33
New Harmonized Value-added Tax System Regulations, No. 2 — 14
Non-taxable property and services — restriction 14 For the purposes of paragraph 220.08(3)(a) of the Act, a supply that is included in section 4 of Part II of Schedule X to the Act is a prescribed supply, except if the supply is included in another section of that Part. SOR/2011-56, s. 28