GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Streamlined Accounting (GST/HST) Regulations — 21.3
 or (d), that was payable in respect of the supply or importation was overdue. (3) Subsection (2) does not apply to a passenger vehicle or aircraft acquired or imported by a registrant who is an individual or a partnership for use as capital property of the registrant otherwise than exclusively in commercial activities of the registrant. (4) For the purposes of this Part, if any of paragraphs 13(7)(g) to (i) of the Income Tax Act deems an amount to be the capital cost to a registrant of a passenger vehicle for the purposes of section 13 of that Act, the amount, if any, by which (a) the total of all amounts each of which is an amount of tax that is deemed by subsection (2) to have become payable, or to have been paid without having become payable, by the registrant in respect of the acquisition or importation of the vehicle or the acquisition or importation of an improvement to the vehicle, exceeds (b) the amount determined by the formula A × B where A is the amount determined by the formula C / D where C is (i) if tax under subsection 165(2) or section 212.1 of the Act was payable in respect of the acquisition or importation, the total of the rate set out in subsection 165(1) of the Act and the tax rate of the participating province that applied in respect of the acquisition or importation, and (ii) in any other case, the rate set out in subsection 165(1) of the Act, and D is the total of 100% and the percentage determined for C, and B is the amount deemed by any of paragraphs 13(7)(g) to (i) of the Income Tax Act to be the capital cost to the registrant of the vehicle for the purposes of section 13 of that Act, shall not be included in determining an input tax credit of the registrant for any reporting period of the registrant. (5) For the purpose of determining, in accordance with this Part, an input tax credit of a partnership, an employer, a charity or a public institution that pays an amount as a reimbursement in respect of property or a service acquired or imported by a member of the partnership, an employee of the employer or a volunteer who has given services to the charity or public institution and in respect of which the member, employee or volunteer was liable to pay tax under Division II or III, the amount of that tax is deemed, for the purpose of applying section 175 of the Act, to be equal to the amount that would be determined under subsection (2) if that subsection applied to the acquisition or importation by the member, employee or volunteer. SOR/99-368, s. 12; SOR/2007-203, s. 5 2019, c. 29, s. 80
Streamlined Accounting (GST/HST) Regulations — 21.4
21.4 (1) An amount shall not be included in determining the value of B in subsection 21.3(2) in respect of a reporting period of a registrant during which an election to determine the net tax of the registrant in accordance with this Part is in effect if the amount became payable, or was paid without having become payable, by the registrant while the election was not in effect. (2) If an election to determine the net tax of a registrant in accordance with this Part ceases to have effect during a reporting period of the registrant and tax under Division II or III becomes payable or is paid without having become payable by the registrant, after the election ceases to have effect but during the period, in respect of a supply or importation of property or a service, for the purposes referred to in paragraphs 21.3(2)(a) or (b), the amount of tax that became payable or was paid without having become payable by the registrant during the period in respect of that supply or importation is, despite subsection 21.3(2), deemed to be equal to the total of (a) the amount that would, but for this subsection, be determined under subsection 21.3(2) in respect of that supply or importation, and (b) the tax under Division II or III that became payable or was paid without having become payable by the registrant, after the election ceased to have effect but during the period, in respect of that supply or importation. SOR/99-368, s. 12
Streamlined Accounting (GST/HST) Regulations — 21.5
21.5 This Part is a prescribed Part for the purposes of subsection 227(4.2) of the Act. SOR/99-368, s. 12
Streamlined Accounting (GST/HST) Regulations — 22
22 Where an election by a registrant to determine the net tax of the registrant in accordance with any Part of these Regulations ceases at any time to have effect, every input tax credit that the registrant would have been entitled to include in determining the net tax for a reporting period of the registrant ending at or before that time, but for the fact that the registrant did not claim the input tax credit in any return under Division V filed by the registrant for a reporting period of the registrant ending at or before that time, is a prescribed input tax credit for the purposes of subsection 227(5) of the Act that the registrant may claim in a return filed for a reporting period of the registrant ending after that time. SOR/93-242, s. 2(E)
Streamlined Accounting (GST/HST) Regulations — 15
19(3)(d)(ii)(B) of the Regulations, as enacted by subsection 9(9), to “3.9%” shall be read as a reference to “0.8%”, (xvi) the reference in clause 19(3)(e)(i)(B) of the Regulations, as enacted by subsection 9(9), to “5%” shall be read as a reference to “4.4%”, and (xvii) the reference in clause 19(3)(e)(ii)(B) of the Regulations, as enacted by subsection 9(9), to “3.8%” shall be read as a reference to “2.6%”; (e) for the purpose of determining the quick-method rate that applies to a supply made before November 27, 1997, subsection 15(5.01) of the Regulations, as enacted by subsection 4(6), shall be read as follows: (5.01) Despite subsection (5), the quick-method rate applicable to a supply in respect of which the supplier is entitled to a deduction under subsection 234(3) of the Act is 2.5%. (f) subparagraph (a)(ii) of the description of B in subsection 17(1) of the Regulations, as enacted by subsection 6(4), applies only to supplies made after March 1997; and (g) for the purpose of determining the net tax of a charity for reporting periods beginning before 1997, the portion of paragraph 19(3)(a) of the Regulations before subparagraph (i), as enacted by subsection 9(5), shall be read as follows: (a) in the case of a registrant that engages in the particular activity acting in the registrant’s capacity as a charity or qualifying non-profit organization and not as a selected public service body, (16) Paragraph 16(1)(c) of the Regulations, as enacted by subsection 5(2), subsection 10(1) and section 21.5 of the Regulations, as enacted by section 12, are deemed to have come into force on March 1, 1993. (17) Section 7 applies after 1993. (18) The repeal of subsection 18(3) of the Regulations, as enacted by subsection 8(2), applies to fiscal quarters of a registrant (a) in fiscal years of the registrant beginning after June 1993, if the reporting period of the registrant is a fiscal year; and (b) beginning after 1993, in any other case. (19) Paragraphs (e) to (g) of the definition specified supply in subsection 19(1) of the Regulations, as enacted by subsection 9(1), apply to reporting periods beginning after May 1993. (20) Subsection 11(4) applies to supplies made after March 1997. (21) Subsection 11(5) applies for the purpose of determining the net tax of a registrant for reporting periods beginning after March 1994.]
Streamlined Accounting (GST/HST) Regulations — 21.2
21.2 (1) Subject to section 23, a registrant is a prescribed registrant who may make an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with this Part if
Streamlined Accounting (GST/HST) Regulations — 3
3 Sections 1 and 2 apply for the purpose of determining the net tax of a registrant for reporting periods beginning after February 24, 1998.
Streamlined Accounting (GST/HST) Regulations — 6
6 (1) Subsection 1(1) applies for the purpose of determining the net tax of a registrant for reporting periods beginning after 1996. (2) Subsection 1(2) applies to property brought into a participating province on or after April 1, 1997. (3) Subsections 1(3) to (5) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2006, except that the quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2006 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the quick-method rate of the registrant for that period that would apply if those subsections did not come into force.
Streamlined Accounting (GST/HST) Regulations — 7
7 (1) Subsections 2(1) and (2) apply for the purpose of determining net tax for reporting periods ending after December 20, 2002. (2) Subsection 2(3) applies for the purpose of determining the net tax of a registrant for reporting periods ending after June 2006, except that if a reporting period of the registrant includes July 1, 2006, paragraph (c) of the description of C in subsection 17(1) of the Regulations shall be read as follows: (c) an amount determined by the formula [2.1% × (A - B)] + [2.5% × (C - D)] where A is in respect of specified supplies to which the quick-method rate of 0% applies, the total of (a) all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant during that particular reporting period but before July 1, 2006, and (b) all amounts that became collectible, and all other amounts collected, by the registrant during that particular reporting period as or on account of tax under Division II at the rate of 7% in respect of specified supplies made by the registrant, B is the total of all amounts each of which is an amount that the registrant has, in that particular reporting period, paid or credited to a person as or on account of (a) a reduction in, or a rebate or refund of, all or part of the consideration for a specified supply made by the registrant to the person, if the consideration for the specified supply became due, or was paid without having become due before July 1, 2006 and the quick-method rate in respect of the specified supply is 0%, or (b) a refund of, or a credit for, tax under Division II charged to or collected from the person at the rate of 7% in respect of a specified supply made by the registrant, if the quick-method rate in respect of the specified supply is 0%, C is in respect of specified supplies to which the quick-method rate of 0% applies, the total of (a) all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant during that particular reporting period but on or after July 1, 2006, and (b) all amounts that became collectible, and all other amounts collected, by the registrant during that particular reporting period as or on account of tax under Division II at the rate of 6% in respect of specified supplies made by the registrant, and D is the total of all amounts each of which is an amount that the registrant has, in that particular reporting period, paid or credited to a person as or on account of (a) a reduction in, or a rebate or refund of, all or part of the consideration for a specified supply made by the registrant to the person, if the consideration for the specified supply became due, or was paid without having become due on or after July 1, 2006 and the quick-method rate in respect of the specified supply is 0%, or (b) a refund of, or a credit for, tax under Division II charged to or collected from the person at the rate of 6% in respect of a specified supply made by the registrant, if the quick-method rate in respect of the specified supply is 0%.
Streamlined Accounting (GST/HST) Regulations — 8
8 (1) Subsection 3(1) is deemed to have come into force on January 1, 2005. (2) Subsections 3(2) to (5), (7) and (9) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2006, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2006 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if those subsections did not come into force. (3) Subsection 3(6) applies for the purpose of determining the net tax of a registrant for reporting periods ending after 2004, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2005 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if that subsection did not come into force. (4) Subsection 3(8) applies for the purpose of determining the net tax of a registrant for reporting periods ending after January 2004, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes February 1, 2004 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if that subsection did not come into force.
Streamlined Accounting (GST/HST) Regulations — 9
9 Section 4 applies for the purpose of determining net tax for reporting periods ending after December 20, 2002.
Streamlined Accounting (GST/HST) Regulations — 10
at the tax is recoverable by the registrant under that Act, (e) a reasonable gratuity paid by the registrant during that period but on or after July 1, 2006, in connection with the supply, or (f) interest, a penalty or other amount paid by the registrant during that period but on or after July 1, 2006, if the amount was charged to the registrant by the supplier because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue. (2) Subsection 5(3) applies for the purpose of determining an input tax credit in respect of a passenger vehicle for which tax on the acquisition or importation first became payable or was first paid without having become payable after June 2006.
Streamlined Accounting (GST/HST) Regulations — 64
64 Subsections 18(1) and (3) apply for the purpose of determining the net tax of a registrant for reporting periods ending after December 2007, except that the quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2008 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the quick-method rate of the registrant for that period that would apply if those subsections did not come into force.
Streamlined Accounting (GST/HST) Regulations — 65
65 Subsections 18(2), (4) and (5) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2010, except that the quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2010 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the quick-method rate of the registrant for that period that would apply if those subsections did not come into force.
Streamlined Accounting (GST/HST) Regulations — 67
67 Subsection 19(2) applies for the purpose of determining the net tax of a registrant for reporting periods ending after June 2010, except that in applying paragraph (d) of the description of C in subsection 17(1) of the Streamlined Accounting (GST/HST) Regulations , as enacted by subsection 19(2), in respect of a reporting period of the registrant that includes July 1, 2010 and in respect of consideration for a supply that is paid or becomes due before that day, the reference to “4%” is to be read as a reference to “2.8%”.
Streamlined Accounting (GST/HST) Regulations — 68
68 Subsections 20(1), (3), (5), (7), (9) and (11) apply for the purpose of determining the net tax of a registrant for reporting periods ending after December 2007, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2008 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if those subsections did not come into force.
Streamlined Accounting (GST/HST) Regulations — 69
69 Subsections 20(2), (4), (6), (8), (10) and (12) to (14) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2010, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2010 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if those subsections did not come into force.
Streamlined Accounting (GST/HST) Regulations — 70
70 Section 21 applies for the purpose of determining the net tax of a registrant for reporting periods ending on or after April 1, 1997.
Streamlined Accounting (GST/HST) Regulations — 58
58 Section 13 applies for the purpose of determining the net tax of a registrant for reporting periods ending after March 31, 2013, except that the quick-method rate of the registrant for the reporting period of the registrant that includes April 1, 2013 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before April 1, 2013, the quick-method rate of the registrant for that reporting period that would apply if that section had not come into force.
Streamlined Accounting (GST/HST) Regulations — 59
59 Sections 14 and 17 apply for the purpose of determining the net tax of a registrant for reporting periods beginning after 2012.
Streamlined Accounting (GST/HST) Regulations — 60
60 Section 15 applies for the purpose of determining the net tax of a registrant for reporting periods ending after March 31, 2013, other than in respect of the portion of the registrant’s net specified supplies (within the meaning of subsection 15(5.1) of the Streamlined Accounting (GST/HST) Regulations ) for the reporting period of the registrant that includes April 1, 2013 that is attributable to supplies that are made before April 1, 2013 through a permanent establishment of the registrant in British Columbia.
Streamlined Accounting (GST/HST) Regulations — 61
61 Section 16 applies for the purpose of determining the net tax of a registrant for reporting periods ending after March 31, 2013, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes April 1, 2013 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before April 1, 2013, the special quick-method rate of the registrant for that period that would apply if that section had not come into force.
Streamlined Accounting (GST/HST) Regulations — 44
44 Sections 5 to 7 apply for the purpose of determining the net tax of a registrant for reporting periods ending after March 2013, except that (a) the registrant’s quick-method rate for the registrant’s reporting period that includes April 1, 2013 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the registrant’s quick-method rate for that period that would apply if section 5 did not come into force; and (b) the registrant’s special quick-method rate for the registrant’s reporting period that includes April 1, 2013 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the registrant’s special quick-method rate for that period that would apply if section 7 did not come into force.
Streamlined Accounting (GST/HST) Regulations — 7
7 Subsection 3 (1) applies for the purpose of determining the net tax of a registrant for reporting periods ending after 2015, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before January 1, 2016, the special quick-method rate of the registrant for that reporting period that would apply if that subsection had not come into force.
Streamlined Accounting (GST/HST) Regulations — 8
8 Subsection 3 (2) applies for the purpose of determining the net tax of a registrant for reporting periods ending after 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2017 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before January 1, 2017, the special quick-method rate of the registrant for that reporting period that would apply if that subsection had not come into force.
Streamlined Accounting (GST/HST) Regulations — 21
21 Section 4 applies for the purpose of determining the net tax of a registrant for reporting periods ending after June 2016, except that the quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before July 1, 2016, the quick-method rate of the registrant for that reporting period that would apply if that section had not come into force.
Streamlined Accounting (GST/HST) Regulations — 22
22 Section 5 applies for the purpose of determining the net tax of a registrant for reporting periods ending after June 2016, other than in respect of the portion of the registrant’s net specified supplies (as described in subsection 15(5.1) of the Streamlined Accounting (GST/HST) Regulations ) for the reporting period of the registrant that includes July 1, 2016 that is attributable to supplies that are made before July 1, 2016 through a permanent establishment of the registrant in New Brunswick or Newfoundland and Labrador.
Streamlined Accounting (GST/HST) Regulations — 23
23 Subsections 6 (1) to (27), (29) to (31) and (34) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before July 1, 2016, the special quick-method rate of the registrant for that reporting period that would apply if those subsections had not come into force.
Streamlined Accounting (GST/HST) Regulations — 24
24 Subsections 6 (28), (32) and (33) apply for the purpose of determining the net tax of a registrant for reporting periods ending after December 31, 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2017 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before January 1, 2017, the special quick-method rate of the registrant for that reporting period that would apply if those subsections had not come into force.