GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Electronic Filing and Provision of Information (GST/HST) Regulations — 7
Penalty amount — sections 5 and 6 7 The penalty under section 284.01 of the Act in respect of a particular amount that is in respect of a specified return for a particular reporting period of a person and that is prescribed, for the purposes of that section, by subsection 5(3) or (4) or section 6 is equal to the sum of (a) an amount (in this section referred to as the “base penalty”) equal to 5% of the amount determined by the formula A - B where A is the particular amount, and B is (i) if the person failed to report the particular amount as and when required, zero, or (ii) if the person misstated the particular amount, the amount reported by the person in the specified return; and (b) the amount obtained when one-fifth of the base penalty is multiplied by the number of complete months, not exceeding five, that are included in the period that begins on the day on or before which the specified return was required to be filed and that ends on the earlier of (i) the day on which the person reports the particular amount and identifies the particular reporting period to the Minister in writing or in any other manner satisfactory to the Minister, and (ii) the day on which the Minister sends a notice of assessment that includes an assessment of the net tax for the particular reporting period taking into account that the person failed to report, or misstated, the particular amount. SOR/2013-71, s. 16
Electronic Filing and Provision of Information (GST/HST) Regulations — 8
Sales of specified housing — consideration 8 (1) If a builder makes specified housing supplies (other than specified housing supplies referred to in subsection (2)) in respect of which tax under subsection 165(1) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of all consideration for those specified housing supplies made in each of Ontario, Nova Scotia, New Brunswick, British Columbia and Newfoundland and Labrador is each a prescribed amount in respect of a specified return for the reporting period. Sales of specified housing — Prince Edward Island (2) If a builder makes specified housing supplies in Prince Edward Island in respect of which tax under subsection 165(1) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the following amounts are prescribed amounts in respect of a specified return for the particular reporting period: (a) if the reporting period includes October 1, 2016, the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(1) of the Act became payable before that date; (b) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(1) of the Act became payable on or after October 1, 2016 and in respect of which no tax is payable under subsection 165(2) of the Act; and (c) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(2) of the Act applies and became payable on or after October 1, 2016. SOR/2013-44, s. 25; SOR/2016-119, s. 11; SOR/2016-212, s. 10
Electronic Filing and Provision of Information (GST/HST) Regulations — 8.1
ar reporting period of the person, (a) section 3 does not apply to a return filed for the particular reporting period; and (b) section 8 does not apply to the particular reporting period and to any reporting period of the person ending before the particular reporting period. Form and filing of election (3) An election under subsection (1) in respect of a particular reporting period of a person (a) is to be made in prescribed form containing prescribed information; and (b) is to be filed by the person with the Minister in prescribed manner on or after May 1, 2016 but no later than the day on or before which the return for the particular reporting period is required to be filed. SOR/2016-119, s. 11; SOR/2016-212, s. 11
Electronic Filing and Provision of Information (GST/HST) Regulations — 9
Sales of formerly qualifying housing 9 If a builder is the recipient of supplies of residential complexes that are qualifying housing supplies made in Ontario, British Columbia or Prince Edward Island and the builder makes other subsequent supplies of the residential complexes in Ontario, British Columbia or Prince Edward Island in respect of which tax under subsection 165(2) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of all consideration for those qualifying housing supplies made in Ontario, the total of all consideration for those qualifying housing supplies made in British Columbia and the total of all consideration for those qualifying housing supplies made in Prince Edward Island are prescribed amounts in respect of a specified return for the reporting period. SOR/2013-44, s. 25
Electronic Filing and Provision of Information (GST/HST) Regulations — 10
Sales of formerly qualifying housing 10 If a builder is the recipient of supplies of residential complexes that are qualifying housing supplies made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador and either the builder makes subsequent supplies (other than qualifying housing supplies) of the residential complexes in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador in respect of which tax under subsection 165(2) of the Act becomes payable at any time in a reporting period of the builder or the builder is, at any time in the reporting period, deemed under subsection 191(1) of the Act to have made taxable supplies (other than qualifying housing supplies) by way of sale of the residential complexes and to have collected tax payable under subsection 165(2) of the Act in respect of those taxable supplies, for the purposes of section 284.01 of the Act, the total of all consideration for those qualifying housing supplies made in each of Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador is each a prescribed amount in respect of a specified return for the reporting period. SOR/2016-119, s. 12; SOR/2016-212, s. 12
Electronic Filing and Provision of Information (GST/HST) Regulations — 11
Penalty amount — sections 8 to 10 11 The penalty under section 284.01 of the Act in respect of a particular amount that is in respect of a specified return for a particular reporting period of a person and that is prescribed, for the purposes of that section, by any of sections 8 to 10 is equal to the sum of (a) an amount (in this section referred to as the “base penalty”) equal to 5% of the absolute value of the positive or negative amount determined by the formula A - B where A is the particular amount, and B is (i) if the person failed to report the particular amount as and when required, zero, or (ii) if the person misstated the particular amount, the amount reported by the person in the specified return; and (b) the amount obtained when one-fifth of the base penalty is multiplied by the number of complete months, not exceeding five, that are included in the period that begins on the day on or before which the specified return was required to be filed and that ends on the earlier of (i) the day on which the person reports the particular amount and identifies the particular reporting period to the Minister in writing or in any other manner satisfactory to the Minister, and (ii) the day on which the Minister sends a notice of assessment that includes an assessment of the net tax for the particular reporting period taking into account that the person failed to report, or misstated, the particular amount.
Electronic Filing and Provision of Information (GST/HST) Regulations — 12
Number of housing units 12 If a person is required to report an amount determined under any of sections 8 to 10 in respect of residential complexes in a specified return for a reporting period of the person, for the purposes of section 284.01 of the Act, the number (in these Regulations referred to as the specified number ) of those residential complexes that were supplied by the person in each of Ontario, Nova Scotia, New Brunswick, British Columbia, Prince Edward Island and Newfoundland and Labrador and in respect of which the amount is determined under any of sections 8 to 10 for the reporting period is prescribed information. SOR/2013-44, s. 26; SOR/2016-119, s. 13
Electronic Filing and Provision of Information (GST/HST) Regulations — 13
Penalty amount — section 12 13 The penalty under section 284.01 of the Act in respect of a specified number that is prescribed, for the purposes of that section, by section 12 is equal to $250 multiplied by the difference between the specified number and (a) if the person failed to provide the specified number as and when required, zero; or (b) if the person misstated the specified number, the number reported by the person in the specified return.
Electronic Filing and Provision of Information (GST/HST) Regulations — 14
New housing rebates 14 For the purposes of section 284.01 of the Act, the particular amount that is the total of all amounts each of which is an amount on account of rebates in respect of residential complexes that a person deducts, in accordance with subsection 234(1) of the Act, in determining the net tax of the person for a reporting period of the person whether or not the requirement to transmit documentation that applies in respect of that deduction has been met is a prescribed amount in respect of a specified return for the reporting period.
Electronic Filing and Provision of Information (GST/HST) Regulations — 15
Penalty amount — section 14 15 The penalty under section 284.01 of the Act in respect of the particular amount that is in respect of a specified return for a particular reporting period of a person and that is prescribed, for the purposes of that section, by section 14 is, if the person failed to report the particular amount as and when required, equal to (a) if the person does not transmit, in accordance with subsection 254(5), 254.1(5) or 256.21(4) of the Act, as the case requires, any of the applications referred to in subsection 234(1) of the Act in respect of the rebates to the Minister, the total of (i) an amount (in this section referred to as the “base penalty”) equal to 5% of the particular amount, and (ii) the amount obtained when one-fifth of the base penalty is multiplied by the number of complete months, not exceeding five, that are included in the period that begins on the day on or before which the specified return was required to be filed and that ends on the earlier of (A) the day on which an application for any of the rebates is transmitted to the Minister in accordance with the applicable subsection of the Act, or (B) the day on which the Minister sends a notice of assessment that includes an assessment of the net tax for the reporting period taking into account that the person failed to report the particular amount; and (b) in any other case, $250.
Electronic Filing and Provision of Information (GST/HST) Regulations — 16
Transitional new housing rebates 16 For the purposes of section 284.01 of the Act, if a person claims, in accordance with subsection 228(6) of the Act, an amount in respect of a transitional new housing rebate that is assigned to the person or to which the person is entitled in a specified return for a reporting period of the person, that amount is a prescribed amount and, if the person reports that amount as a deduction in determining the net tax of the person for the reporting period and as a consequence of that reporting fails to report that amount as required, the penalty under section 284.01 of the Act in respect of that prescribed amount is $250.
Electronic Filing and Provision of Information (GST/HST) Regulations — 17
17 Sections 1 to 16 apply in respect of any reporting period of a person that ends on or after July 1, 2010, except that no person is liable to a penalty the amount of which is determined under these Regulations in respect of a specified return for that reporting period that is filed before the day that is the later of July 1, 2010 and the day on which these Regulations are first published in the Canada Gazette .
Electronic Filing and Provision of Information (GST/HST) Regulations — 49
49 Sections 21 to 26, 28, 29, 31 and 32 apply in respect of any reporting period of a person that ends on or after April 1, 2013, except that no person is liable to a penalty the amount of which is determined under the Electronic Filing and Provision of Information (GST/HST) Regulations in respect of amounts prescribed under those Regulations in respect of Prince Edward Island and to be reported in a specified return that is filed before the day that is the later of April 1, 2013 and the day on which these Regulations are first published in the Canada Gazette .
Electronic Filing and Provision of Information (GST/HST) Regulations — 20
 and that is immediately before the time at which the investment plan ceases to exist, the manager must file with the Minister of National Revenue a return described in subsection 53(5) of those Regulations, as enacted by section 2, on or before the day that is six months after the particular day unless the investment plan files the return on or before the particular day; (j) if an election made under subsection 54(1) of those Regulations, as enacted by section 2, by an investment plan and the manager of the investment plan is in effect at a time that is on or before the particular day on which these Regulations are published in the Canada Gazette , Part II and that is immediately before the time at which the investment plan ceases to exist and if paragraph 54(11)(a) of those Regulations, as enacted by section 2 does not apply in respect of the election, the manager must file with the Minister of National Revenue a return described in paragraph 54(11)(b) of those Regulations, as enacted by section 2, on or before the later of (i) the day that is six months after the particular day, and (ii) the day on which the return would otherwise be required to be filed under subsection 54(8) of those Regulations, as enacted by section 2; and (k) no person is liable to a penalty the amount of which is determined under section 7 of the Electronic Filing and Provision of Information (GST/HST) Regulations , as amended by section 16, in respect of a particular amount that is (i) in respect of a specified return for a reporting period that is filed before the day on which these Regulations are published in the Canada Gazette , Part II, and (ii) prescribed, for the purposes of section 284.01 of the Excise Tax Act , by subsection 5(4) of those Regulations, as enacted by section 15.
Electronic Filing and Provision of Information (GST/HST) Regulations — 26
26 Subsection 9 (1) applies (a) in respect of any reporting period of a person that ends after March 22, 2016; and (b) to any supply made by a person of a residential complex that is a qualifying housing supply in respect of which tax under subsection 165(1) of the Act becomes payable on or after July 1, 2010 but on or before the last day of a reporting period if the person files an election under section 8.1 of the Electronic Filing and Provision of Information (GST/HST) Regulations , as enacted by section 11 , in respect of the reporting period.
Electronic Filing and Provision of Information (GST/HST) Regulations — 27
27 Subsection 9 (2), section 8 of the Electronic Filing and Provision of Information (GST/HST) Regulations , as enacted by section 11 , section 12 and subsection 13 (2) apply in respect of any reporting period of a person that ends on or after July 1, 2016, except that no person is liable to a penalty the amount of which is determined under the Electronic Filing and Provision of Information (GST/HST) Regulations in respect of amounts that are prescribed under those Regulations in respect of New Brunswick or Newfoundland and Labrador and that are to be reported in a specified return that is filed before the day that is the later of July 1, 2016 and the day on which these Regulations are first published in the Canada Gazette .
Electronic Filing and Provision of Information (GST/HST) Regulations — 28
28 Section 10 , section 8.1 of the Electronic Filing and Provision of Information (GST/HST) Regulations , as enacted by section 11 , and subsection 13 (1) apply in respect of any reporting period of a person that ends on or after July 1, 2010.
Electronic Filing and Provision of Information (GST/HST) Regulations — 27
27 Sections 9 to 12 apply in respect of any reporting period of a person that ends on or after October 1, 2016.
Electronic Filing and Provision of Information (GST/HST) Regulations — Electronic Filing and Provision of Information (GST/HST) Regulations
(2) Subsection (1) applies in respect of reporting periods that begin after 2023.
New Harmonized Value-added Tax System Regulations, No. 2 — a
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to sections 236.01 a , 277 b and 277.1 c of the Excise Tax Act d , hereby makes the annexed New Harmonized Value-added Tax System Regulations, No. 2 . a S.C. 2009, c. 32, s. 23(1) b S.C. 1993, c. 27, s. 125(1) c S.C. 2009, c. 32, s. 37(1) d R.S., c. E-15
New Harmonized Value-added Tax System Regulations, No. 2 — 1
Definitions 1 (1) The following definitions apply in these Regulations. Act means the Excise Tax Act . ( Loi ) imported taxable supply has the same meaning as in section 217 of the Act. ( fourniture taxable importée ) provincial investment plan for a particular province at any time means an investment plan (a) that is at that time a financial institution described in section 11 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , the units of which are permitted, under the laws of Canada or a province, to be sold only in the particular province; (b) that is at that time a stratified investment plan, all the series of which are provincial series for the particular province; or (c) that meets the following criteria: (i) the investment plan has, throughout the taxation year in which the fiscal year of the investment plan that includes that time ends, a permanent establishment in the particular province, as determined in accordance with section 3 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , and (ii) the investment plan does not have, throughout that taxation year, a permanent establishment in a province other than the particular province, as determined in accordance with section 3 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . ( régime de placement provincial ) provincial series of a financial institution for a particular province means a provincial series of the financial institution, as defined in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , the units of which are permitted, under the laws of Canada or a province, to be sold in the particular province. ( série provinciale ) provincial stratified investment plan means a stratified investment plan (other than a provincial investment plan) with one or more provincial series. ( régime de placement stratifié provincial ) series has the same meaning as in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . ( série ) stratified investment plan has the same meaning as in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . ( régime de placement stratifié ) unit has the same meaning as in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . ( unité ) Application of definitions to adaptations (2) For greater certainty, the definitions in this section apply in subsections 218.1(1) and (1.2), 220.07(1) to (4) and 220.08(1) of the Act as adapted by these Regulations. SOR/2013-71, s. 4 SOR/2019-59, s. 27
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
imported taxable supply has the same meaning as in section 217 of the Act. ( fourniture taxable importée )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
provincial investment plan for a particular province at any time means an investment plan (a) that is at that time a financial institution described in section 11 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , the units of which are permitted, under the laws of Canada or a province, to be sold only in the particular province; (b) that is at that time a stratified investment plan, all the series of which are provincial series for the particular province; or (c) that meets the following criteria: (i) the investment plan has, throughout the taxation year in which the fiscal year of the investment plan that includes that time ends, a permanent establishment in the particular province, as determined in accordance with section 3 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , and (ii) the investment plan does not have, throughout that taxation year, a permanent establishment in a province other than the particular province, as determined in accordance with section 3 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . ( régime de placement provincial )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
provincial series of a financial institution for a particular province means a provincial series of the financial institution, as defined in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations , the units of which are permitted, under the laws of Canada or a province, to be sold in the particular province. ( série provinciale )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
provincial stratified investment plan means a stratified investment plan (other than a provincial investment plan) with one or more provincial series. ( régime de placement stratifié provincial )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
series has the same meaning as in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . ( série )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
stratified investment plan has the same meaning as in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . ( régime de placement stratifié )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
unit has the same meaning as in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations . ( unité )
New Harmonized Value-added Tax System Regulations, No. 2 — 2
Prescribed classes 2 (1) For the purposes of subsection 132.1(3) of the Act, the following classes of persons are prescribed: (a) charities; (b) non-profit organizations; and (c) selected public service bodies, as defined in subsection 259(1) of the Act. Permanent establishment in a province (2) For the purposes of subsection 132.1(3) of the Act, a person referred to in subsection (1) is deemed to have a permanent establishment in a province if a place in the province would be a permanent establishment (as defined for the purposes of Part IV of the Income Tax Regulations ) of the person under the following circumstances: (a) the person were a corporation; and (b) the person’s activities were a business for the purposes of the Income Tax Act . (3) [Repealed, SOR/2019-59, s. 28] (4) [Repealed, SOR/2019-59, s. 28] SOR/2011-56, s. 25; SOR/2013-71, s. 5 SOR/2019-59, s. 28