GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations — 50
Tangible personal property returned after June 2010 50 Where a person purchased tangible personal property in a specified province from a supplier before July 1, 2010 and paid retail sales tax in respect of the tangible personal property and, on or after July 1, 2010 and before November 1, 2010, the person returns the tangible personal property in exchange for other tangible personal property that the supplier supplies to the person in the specified province, (a) if the consideration for the supply of the other property exceeds the consideration for the returned property, tax under subsection 165(2) of the Act in respect of the other property applies only on the excess amount; and (b) if the consideration for the supply of the other property is less than or equal to the consideration for the returned property, no tax under subsection 165(2) of the Act is payable in respect of the supply of the other property.
New Harmonized Value-added Tax System Regulations — 51
Progress payments 51 Despite any other provision of this Part, if a taxable supply is made in a specified province under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel, (a) any consideration for the supply that becomes due, or is paid without having become due, after October 14, 2009 and before July 1, 2010 as a progress payment that is required under the contract, or as a holdback from such a progress payment, is deemed, for the purpose of applying subsection 165(2) of the Act, to have become due on July 1, 2010 and not to have been paid before that day; (b) no tax is payable under subsection 165(2) of the Act in respect of any part of the consideration for the supply that may reasonably be attributed to property delivered and services performed under the contract before July 1, 2010; and (c) where paragraph 168(3)(c) of the Act applies in respect of the supply, tax under subsection 165(2) of the Act is payable in respect of the supply and the construction, renovation, alteration or repair is substantially completed before June 2010, for the purpose of applying subsection 165(2) of the Act, the construction, renovation, alteration or repair is deemed to have been substantially completed on June 1, 2010 and not before that day.
New Harmonized Value-added Tax System Regulations — 52
Combined supply 52 Where a particular supply that includes a combination of personal property, real property or a service (each of which in this section is referred to as an “element”) is made in a specified province, the consideration for each element is not separately identified and no tax would, if a particular element that is property the ownership or possession of which is transferred to the recipient before July 1, 2010 were supplied separately, be payable under subsection 165(2) of the Act in respect of that particular element, for the purpose of applying tax under that subsection in respect of the supply, the particular element is deemed to have been supplied separately from all of the other elements.
New Harmonized Value-added Tax System Regulations — 53
Adjustments 53 (1) If a person pays tax as a consequence of the application of subsection 41 (5) or (6), 42 (5) or (6), 43 (6) or (7), 48 (4) or 49 (4) calculated on the whole or part of the consideration for a taxable supply and that whole or part is subsequently reduced, to the extent that the person did not claim, and would not be, in the absence of this section, entitled to claim, an input tax credit or a rebate in respect of the portion of the tax payable under subsection 165(2), 218.1(1) or 220.08(1) of the Act that was calculated on the amount by which the whole or part was reduced, that portion is deemed, for the purpose of determining a rebate under section 261 of the Act, to be an amount that was not payable or remittable by the person. Application (2) Subsection (1) does not apply in circumstances in which section 161 of the Act applies.
New Harmonized Value-added Tax System Regulations — 54
direct seller that is not a distributor in respect of which an approval granted under subsection 178.2(4) of the Act on application made jointly with the direct seller is in effect, (b) consideration for the supply becomes due, or is paid without having become due, after October 14, 2009 and before July 1, 2010, (c) the exclusive product is not delivered to the independent sales contractor before July 1, 2010, and (d) the exclusive product is to be held by the independent sales contractor for sale in a specified province, for the purpose of applying subsection 165(2) or 220.05(1) of the Act, the distributor is deemed to have made, and the independent sales contractor is deemed to have received, on July 1, 2010 a supply by way of sale of the exclusive product in accordance with the rules provided in subsection 178.4(1) of the Act.
New Harmonized Value-added Tax System Regulations — 55
Reciprocal taxation agreements 55 Subsections 41 (3) to (6), 42 (3) to (6), 43 (4) to (7), 48 (3), (4), (8) and (9) and 49 (3) and (4) do not apply in respect of any consideration for a supply made to a person listed in (a) Part II of Schedule A of the reciprocal taxation agreement entered into between the Government of Canada and the Government of Ontario that is in force between July 1, 2006 and June 30, 2010; or (b) Schedule A of the reciprocal taxation agreement entered into between the Government of Canada and the Government of British Columbia that is in force between November 1, 2005 and June 30, 2010.
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Employee and shareholder benefits — Ontario 56 (1) In respect of the 2010 taxation year, if (a) a benefit 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 Ontario, or (b) a benefit 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 Ontario 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: 8%, and Employee and shareholder benefits — British Columbia (2) In respect of the 2010 taxation year, if (a) a benefit 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 British Columbia, or (b) a benefit 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 British Columbia 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: 7.5%, and
New Harmonized Value-added Tax System Regulations — 57
Election for shorter reporting period 57 Any person that, immediately before July 1, 2010, is resident in a specified province and registered under Subdivision d of Division V of Part IX of the Act may, subject to section 250 of the Act, (a) if the reporting period of the person immediately before July 1, 2010 is a fiscal quarter, make an election under section 246 of the Act to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a) of the Act, on the first day of any fiscal quarter of the person that begins before July 1, 2011; and (b) if the reporting period of the person immediately before July 1, 2010 is a fiscal year, (i) make an election under section 246 of the Act to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a) of the Act, on the first day of any fiscal month of the person that begins before July 1, 2011, or (ii) make an election under section 247 of the Act to have reporting periods that are fiscal quarters of the person to take effect, despite paragraph 247(1)(a) of the Act, on the first day of any fiscal quarter of the person that begins before July 1, 2011.
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Revocation of election for streamlined accounting 58 (1) If a registrant that has made an election under subsection 227(1) of the Act that is in effect on July 1, 2010 is resident in a specified province immediately before July 1, 2010 or has made supplies in a specified province in the one-year period ending immediately before July 1, 2010, the registrant may, despite paragraph 227(4.1)(a) of the Act but subject to paragraph 227(4.1)(b) of the Act, revoke that election under subsection 227(4) of the Act with effect from (a) if the reporting period of the registrant that includes July 1, 2010 is a fiscal year of the registrant, the first day of any fiscal month of the registrant that begins before July 1, 2011; and (b) in any other case, the first day of any reporting period of the registrant that begins before July 1, 2011. New reporting period if election (2) If a registrant whose reporting period is a fiscal year revokes an election under subsection 227(4) of the Act in accordance with subsection (1) with effect from the first day of a particular fiscal month in a fiscal year of the registrant and that month is not the first fiscal month in that fiscal year, (a) for the purposes of Part IX of the Act, the period beginning on the first day of that fiscal year and ending immediately before the first day of the particular fiscal month and the period beginning on the first day of the particular fiscal month and ending on the last day of that fiscal year are each deemed to be a separate reporting period of the registrant; and (b) for the purposes of subsections 237(1) and (2) of the Act, each of those separate reporting periods is deemed to be a reporting period determined under subsection 248(3) of the Act.
New Harmonized Value-added Tax System Regulations — 58.1
 included in the description of J in paragraphs (3)(c) and (d) as if that amount were an input tax credit. Exclusions (5) No amount of tax paid or payable by a selected listed financial institution in respect of property or services acquired, imported or brought into a harmonized province otherwise than for consumption, use or supply in the course of an endeavour, as defined in subsection 141.01(1) of the Act, of the financial institution is to be included in determining the instalment to be paid by the financial institution under subsection (3). SOR/2013-71, s. 3
New Harmonized Value-added Tax System Regulations — 58.2
Definitions 58.2 (1) The following definitions apply in this Part. reciprocal taxation agreement means an agreement referred to in section 32 of the Federal-Provincial Fiscal Arrangements Act . ( accord de réciprocité fiscale ) retail sales tax means a general retail sales tax imposed under an Act of the legislature of Prince Edward Island at a percentage rate on property other than that which is specifically enumerated in that Act. ( taxe de vente au détail ) Conflict (2) This Part applies despite any provision of the Act. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
retail sales tax means a general retail sales tax imposed under an Act of the legislature of Prince Edward Island at a percentage rate on property other than that which is specifically enumerated in that Act. ( taxe de vente au détail )
New Harmonized Value-added Tax System Regulations — 58.21
e or is paid before that day and is not deemed to have become due or to have been paid on or after that day. Consumption, use or supply in Prince Edward Island (6) Subject to Division 3, subsections 218.1(1) and 220.08(1) of the Act and the other provisions of Part IX of the Act (other than Divisions IX and X of that Part) relating to tax under those subsections apply to any supply of intangible personal property or a service acquired for consumption, use or supply in Prince Edward Island if all or part of the consideration for the supply becomes due or is paid, or is deemed to have become due or to have been paid, on or after April 1, 2013 and is not deemed to have become due or to have been paid before that day, except that, if the supply is made to a person resident in Prince Edward Island and not resident in Ontario, Nova Scotia, New Brunswick, British Columbia or Newfoundland and Labrador, tax is not payable under those subsections (otherwise than because of Division 3) in respect of any part of the consideration for the supply that becomes due or is paid before that day and is not deemed to have become due or to have been paid on or after that day. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.22
Net tax 58.22 (1) If a person collects, before April 1, 2013, a particular amount as or on account of tax (other than tax under subsection 165(1) of the Act) in respect of a supply, calculated on an amount of consideration for the supply that is deemed, under this Part, to have become due on April 1, 2013 and not to have been paid before that day, for the purpose of determining the net tax of the person under subsection 225(1) of the Act, the particular amount is deemed to have been collected by the person on April 1, 2013 and not to have been collected before that day. Input tax credits and rebates (2) If a person pays, before April 1, 2013, a particular amount as or on account of tax (other than tax under subsection 165(1) or section 218 of the Act) in respect of a supply, calculated on an amount of consideration for the supply that is deemed, under this Part, to have become due on April 1, 2013 and not to have been paid before that day, for the purpose of determining an input tax credit or rebate of the person under Part IX of the Act, the particular amount is deemed to have been paid by the person on April 1, 2013 and not to have been paid before that day. Continuous supply (3) For the purposes of this Part, if property or a service is delivered, performed or made available on a continuous basis by means of a wire, pipeline, satellite, other conduit or other telecommunications facility during a period that includes April 1, 2013 and for which the supplier issues an invoice and, because of the method of recording the delivery of the property or the provision of the service, the time at which the property is delivered, or the service is provided, cannot reasonably be determined, an equal part of the whole of the property delivered, or of the whole of the service provided, during the period is deemed to have been delivered or provided, as the case may be, on each day of the period. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.24
nce or similar arrangement made to a person to which the property is delivered or made available, or physical possession of the property is transferred, in Prince Edward Island, if the consideration for the supply is a rent, royalty or similar payment attributable to a period that begins before April 1, 2013 and ends before May 1, 2013. Exception — subsections (9) and (10) (11) Subsections (9) and (10) do not apply in respect of consideration for a supply of property that is a rent, royalty or similar payment attributable to a period if the supplier supplies services in respect of that property for the same period and the consideration for the supply of the property and the consideration for the supply of the services is included in a single invoice. Application (12) Subsections (1) to (6), (9) and (10) do not apply in respect of an amount of consideration for a supply of intangible personal property if the amount of the consideration is not dependent on the amount of the use of or production from, or the profit from the use of or production from, the property. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.25
y that begins before April 1, 2013. Freight transportation services commencing before April 2013 (13) Despite subsections (4) and (6), if one or more carriers make a taxable supply in Prince Edward Island of freight transportation services in respect of a continuous freight movement of tangible personal property and, before April 1, 2013, the shipper of the property transfers possession of the property to the first carrier engaged in the continuous freight movement, no tax is payable under subsection 165(2) of the Act in respect of any consideration for the supply. Application (14) This section does not apply to a supply to which section 58.28 applies. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.26
Reduction in consideration — subsection 220.08(1) of Act 58.26 If a particular amount of consideration for a taxable supply made in Prince Edward Island to a person resident in Ontario, Nova Scotia, New Brunswick, British Columbia or Newfoundland and Labrador becomes due, or is paid without having become due, at a particular time that is on or after February 1, 2013 and, as a consequence of this Part, tax under subsection 165(2) of the Act is only payable in respect of a portion of the particular amount, for the purpose of determining an amount of tax payable by the person under subsection 220.08(1) of the Act, the value of the consideration for the supply that becomes due, or is paid, at the particular time is deemed to be equal to the particular amount less that portion. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.27
Continuous supplies 58.27 (1) If a supply of property or a service that is delivered, performed or made available on a continuous basis by means of a wire, pipeline, satellite, other conduit or other telecommunications facility is made in Prince Edward Island to a person, no tax is payable under subsection 165(2) of the Act in respect of any consideration for the supply to the extent that the consideration is attributable to (a) property that is delivered or made available to the person before April 1, 2013; or (b) any part of the service that is performed or made available before April 1, 2013. Application (2) This section does not apply to a supply to which section 58.28 applies. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.28
Budget arrangements 58.28 (1) If a registrant makes a supply of property or a service in Prince Edward Island under a budget payment arrangement relating to a particular period that begins before April 1, 2013 and ends on or after that day, the budget payment arrangement provides for a reconciliation of the payments of consideration for the supply that are made during the particular period and the reconciliation is to take place at or after the end of the period and before April 1, 2014, the registrant shall, at the time the registrant issues an invoice for the reconciliation, calculate the positive or negative amount determined by the formula A – B where A is the tax that would be payable under subsection 165(2) of the Act by the recipient in respect of the property, service or part thereof delivered, performed or made available on or after April 1, 2013 if the consideration for the supply of that property, service or part had become due and had been paid on or after April 1, 2013; and B is the total tax that was payable under subsection 165(2) of the Act by the recipient in respect of the supply of the property or service delivered, performed or made available during the particular period. Collection of tax (2) If the amount calculated by a registrant under subsection (1) is a positive amount, (a) the amount is deemed to be tax payable under subsection 165(2) of the Act by the recipient in respect of the supply; and (b) the registrant is deemed to have collected the amount on the day on which the invoice for the reconciliation is issued. Refund of excess (3) If the amount calculated by a registrant under subsection (1) is a negative amount, (a) the registrant shall refund or credit the amount to the recipient; (b) the registrant shall issue a credit note for the amount of the refund or credit; and (c) section 232 of the Act applies as if the credit note were issued under that section. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.29
Definition of funeral services 58.29 (1) In this section, funeral services has the same meaning as in subsection 344(1) of the Act. Funeral arrangements — trustee (2) No tax is payable by a trustee under subsection 165(2) of the Act in respect of a supply made in Prince Edward Island of funeral services under an arrangement to supply funeral services in respect of an individual, or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) of the Act in respect of funeral services supplied under the arrangement for consumption or use in Prince Edward Island, if (a) the arrangement is entered into in writing before April 1, 2013; (b) under the terms of the arrangement, the funds required to pay for the funeral services are held by the trustee and the trustee is responsible for acquiring funeral services in respect of the individual; and (c) at the time the arrangement is entered into, it is reasonable to expect that all or a part of those funds will be advanced to the trustee before the individual’s death. Funeral arrangements — other (3) No tax is payable under subsection 165(2) of the Act in respect of a supply made in Prince Edward Island of funeral services under an arrangement to supply funeral services in respect of an individual, or under section 212.1 or subsection 218.1(1), 220.05(1), 220.06(1), 220.07(1) or 220.08(1) of the Act in respect of funeral services supplied under the arrangement for consumption or use in Prince Edward Island, if (a) the arrangement is entered into in writing at any time before April 1, 2013; and (b) at that time, it is reasonable to expect that all or a part of the consideration for the supply of the funeral services will be paid before the individual’s death. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.3
Definition of interment property 58.3 (1) In this section, interment property means real property that is for the interment, entombment or inurnment of human remains. Interment property (2) No tax is payable under subsection 165(2) of the Act in respect of a supply of interment property made by way of lease, licence or similar arrangement in Prince Edward Island under an agreement for the supply of interment property if the agreement is entered into in writing before April 1, 2013. SOR/2013-44, s. 20