New Harmonized Value-added Tax System Regulations, No. 2 — 31
Definitions 31 (1) The following definitions apply in this section. selected person means a person that is not (a) a financial institution; (b) a hotel, bar, coffee shop or restaurant; (c) an auto repair shop; or (d) a scrap metal dealer. ( personne désignée ) specified production energy means the part of specified energy acquired in, or brought into, a specified province by a selected person for consumption or use by the selected person in the production of tangible personal property intended for sale or in the production of production equipment used to produce such tangible personal property, but does not include the part of the specified energy acquired in, or brought into, the specified province for consumption or use by the selected person in equipment for the air conditioning, lighting, heating or ventilating of the production premises or in other equipment if that consumption or use is not integral to that production. ( énergie déterminée pour la production ) specified research energy means (a) in the case of specified energy acquired in or brought into Ontario by a person, the part of the specified energy for consumption or use by the person in the course of activities in Ontario that are eligible scientific research and experimental development activities for the purposes of the Taxation Act, 2007 , S.O. 2007, c. 11, Sch. A, and in respect of which the person deducts an amount in computing the person’s tax payable under that Act; or (b) in the case of specified energy acquired in or brought into British Columbia by a person, the part of the specified energy for consumption or use by the person in the course of activities in British Columbia that are eligible scientific research and experimental development activities for the purposes of the Income Tax Act , R.S.B.C. 1996, c. 215, and in respect of which the person deducts an amount in computing the person’s tax payable under that Act. ( énergie déterminée pour la recherche ) specified salary and wages of an employee means any salary, wages and other remuneration of the employee and any other amount that is, or is to be, included as income from an office or employment in computing the income of the employee for the purposes of the Income Tax Act . ( rémunération déterminée ) Qualifying motor vehicles and related property or services (2) If, at any time during a reporting period of a person, the person is a large business and the particular time prescribed by section 30 in respect of a specified provincial input tax credit of the person in respect of a specified property or service described in any of paragraphs 28 (1)(a) to (d) is in the reporting period, for the purposes of subsection 236.01(2) of the Act, the amount to be added to the net tax of the person for the reporting period in respect of the specified provincial input tax credit is determined by the formula A × B where A is (a) if the specified property or service is a qualifying motor vehicle in respect of which paragraph 30(1)(a) applies and the person is a large business at the time that would, in the absence of that paragraph, be the time prescribed by section 30 in respect of the specified provincial input tax credit, the specified provincial input tax credit, (b) if the specified property or service is property or a service other than a qualifying motor vehicle in respect of which paragraph 30(1)(a) applies and the person is a large business at the particular time, the specified provincial input tax credit, and (c) in any other case, zero; and B is the recapture rate applicable at the specified time in respect of the specified provincial input tax credit. Specified energy (3) If, at any time during a reporting period of a person, the person is a large business, the particular time prescribed by section 30 in respect of a specified provincial input tax credit of the person in respect of specified energy is in the reporting period and the person is a large business at the particular time, for the purposes