GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations, No. 2 — 30
erson that includes the particular day, and (B) otherwise, the first day of the reporting period following the reporting period that includes the day on which that tax becomes payable by the person, and (ii) the day that is the later of July 1, 2010 and (A) the particular day on which that tax is paid by the person if (I) an input tax credit in respect of that tax is claimed in the return under Division V of Part IX of the Act filed for the reporting period that includes the particular day, (II) the reporting period of the person is a fiscal year, (III) the reporting period of the person is a fiscal quarter and either 1 the particular day is in a fiscal month that is not the last fiscal month of the fiscal quarter, or 2 the particular day is in the last fiscal month of the fiscal quarter and the person has added an amount to its net tax in respect of the specified provincial input tax credit for the reporting period of the person that includes the particular day, or (IV) the reporting period of the person is a fiscal month and the person has added an amount to its net tax in respect of the specified provincial input tax credit for the reporting period of the person that includes the particular day, and (B) otherwise, the first day of the reporting period following the reporting period that includes the day on which that tax is paid by the person. Prescribed time — Prince Edward Island (2) In applying subsection (1) in respect of a specified provincial input tax credit that is a Prince Edward Island recapture amount, the reference to “July 1, 2010” in subparagraph (1)(d)(ii) is to be read as a reference to “April 1, 2013”. SOR/2012-191, s. 29; SOR/2013-44, s. 30
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effective, by filing in prescribed manner with the Minister a notice of revocation in prescribed form containing prescribed information on or before the day on or before which the person must file a return under Division V of Part IX of the Act for the reporting period of the person that includes the day on which the revocation is to become effective. SOR/2012-191, s. 30; SOR/2013-44, s. 31; SOR/2013-71, s. 13
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
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 )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
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 )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
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 )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
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 )
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Qualifying motor vehicles 32 If a qualifying motor vehicle acquired in, or brought into, a specified province by a person is, only by virtue of subparagraph 28 (2)(g)(i), not a specified property or service, the person is engaged in the business of supplying motor vehicles by way of sale and the person uses, at any time during the fiscal year when the person is a large business, the qualifying motor vehicle otherwise than exclusively for the purpose referred to in subparagraph 28 (2)(g)(i), the following rules apply: (a) for the purposes of the definition specified property or service in subsection 236.01(1) of the Act, the qualifying motor vehicle is a prescribed property; and (b) for the purposes of subsection 236.01(2) of the Act (i) despite section 30 , the prescribed time in respect of a specified provincial input tax credit of the person in respect of the qualifying motor vehicle is the last day of each fiscal year of the person during which the person uses the qualifying motor vehicle otherwise than exclusively for the purpose referred to in subparagraph 28 (2)(g)(i), and (ii) despite subsection 31 (2), the amount to be added to the net tax of the person for a reporting period of the person that includes the last day of a fiscal year referred to in subparagraph (i) of the person is determined by the formula A × B where A is an amount determined by the formula C × D × 2% where C is the specified provincial input tax credit, and D is the number of fiscal months in the fiscal year during which the qualifying motor vehicle is used otherwise than exclusively for the purpose referred to in subparagraph 28 (2)(g)(i) and during which the person is a large business, and B is the recapture rate applicable on the last day of the fiscal year in respect of the specified provincial input tax credit. SOR/2012-191, s. 31
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Prescribed time 33 If a person, at any time, supplies a qualifying motor vehicle by way of sale or removes it from a specified province and registers it in another province and, as a consequence of subsection 31 (2), the person added an amount to its net tax for a reporting period of the person in respect of a specified provincial input tax credit of the person in respect of the qualifying motor vehicle, for the purposes of subsection 236.01(3) of the Act, that time is the prescribed time in respect of the qualifying motor vehicle.
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Prescribed manner 34 For the purposes of subsection 236.01(3) of the Act, if a qualifying motor vehicle in respect of which a person added an amount under subsection 236.01(2) of the Act in determining its net tax and in respect of which paragraph 28(1)(a) applies is supplied by way of sale by the person to another person that is not related to the person, or is removed from a specified province and registered outside the specified province by the person, the person may deduct from its net tax for the reporting period of the person that includes the time prescribed in section 33 the amount determined by the formula A × (B/C) where A is the total of all amounts added under subsection 236.01(2) of the Act in respect of the last acquisition or bringing in of the qualifying motor vehicle by the person; B is (a) if the person supplies the qualifying motor vehicle and the recipient of the supply is not dealing at arm’s length with the person or if the person removes the motor vehicle from the specified province, the fair market value of the qualifying motor vehicle at that time, and (b) in any other case, the consideration for the supply by way of sale of the qualifying motor vehicle; and C is the consideration in respect of the last acquisition, or the value in respect of the last bringing in, of the qualifying motor vehicle by the person in respect of which the amount determined under the description of A is attributable. SOR/2011-56, s. 32
New Harmonized Value-added Tax System Regulations, No. 2 — 34.1
Restriction 34.1 Section 34 does not apply in respect of a supply of a qualifying motor vehicle by a person made after March 31, 2013 or a removal of a qualifying motor vehicle by a person from British Columbia after that day, if the person added an amount under subsection 236.01(2) of the Act in respect of the last acquisition or bringing in of the qualifying motor vehicle by the person and that amount was in respect of a British Columbia recapture amount. SOR/2012-191, s. 32
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Election to use the instalment method 35 (1) A person may elect to have section 36 apply to the person at all times when the election is in effect. Condition — election (2) A person may not elect to have section 36 apply to the person beginning on a day in a particular fiscal year of the person if the particular fiscal year is the first fiscal year of the person. Form and manner of filing (3) An election made under subsection (1) by a person shall (a) be made in prescribed form containing prescribed information; (b) set out the day on which the election is to become effective, which shall be (i) the first day of the fourth fiscal month of a fiscal year of the person, or (ii) if the person becomes a large business in a fiscal year of the person, the day on which the person becomes a large business; (c) be filed with the Minister on or before the day on or before which the person must file a return under Division V of Part IX of the Act for the reporting period of the person that includes the day on which the election is to become effective; and (d) remain in effect until a revocation of the election becomes effective. Revocation (4) A person that has made an election under subsection (1) may revoke the election, effective on the first day of an instalment period that begins after the election became effective, by filing in prescribed manner with the Minister a notice of revocation in prescribed form containing prescribed information on or before the day on or before which the person must file a return under Division V of Part IX of the Act for the reporting period of the person that includes the day on which the revocation is to become effective.
New Harmonized Value-added Tax System Regulations, No. 2 — 36
 in determining the net tax of the person for the particular reporting period in which the person ceases to be a registrant, add the positive amount or deduct the negative amount determined by the formula (A - B) + (C - D) where A is the total of all amounts that, in the absence of subsection (1), would have been required under subsection 236.01(2) of the Act to be added to the net tax of the person as a consequence of section 31 or 32 for each reporting period of the person ending in the particular fiscal year; B is the total of all amounts each of which was added to the net tax of the person as a consequence of subsection (1) or section 31 or 32 for each reporting period of the person ending in the particular fiscal year; C is (a) if an election made under subsection 35 (1) was in effect during the fiscal year (in this subsection referred to as the “prior fiscal year”) immediately preceding the particular fiscal year and the person has not added or deducted an amount under subsection (2) in respect of that prior fiscal year in a reporting period ending before the particular reporting period, the total of all amounts that, in the absence of subsection (1), would have been required under subsection 236.01(2) of the Act to be added to the net tax of the person as a consequence of section 31 or 32 for each reporting period of the person ending in the prior fiscal year, and (b) in any other case, zero; and D is (a) if an election made under subsection 35 (1) was in effect during the prior fiscal year and the person has not added or deducted an amount under subsection (2) in respect of that prior fiscal year in a reporting period ending before the particular reporting period, the total of all amounts each of which was added to the net tax of the person as a consequence of subsection (1) or section 31 or 32 for each reporting period of the person ending in the prior fiscal year, and (b) in any other case, zero. Prescribed person (4) If a person is required under subsection (2) or (3) to add a positive amount, or deduct a negative amount, in determining its net tax for a reporting period of the person, for the purposes of the definition large business in subsection 236.01(1) of the Act, the person is a prescribed person in respect of that addition or deduction. SOR/2012-191, s. 33; SOR/2013-44, s. 32
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Qualifying motor vehicles 37 If a registrant makes a supply of a qualifying motor vehicle to an individual or a person related to the individual at any time during a taxation year of the individual to which subsection 173(1) of the Act applies and, as a consequence of subsection 31 (2), the registrant added an amount to its net tax for a reporting period of the registrant ending on or before that time in respect of a specified provincial input tax credit of the registrant in respect of the qualifying motor vehicle, for the purpose of determining an amount of tax under subparagraph 173(1)(d)(vi) of the Act in respect of an amount that is deemed to be the total consideration payable in respect of the provision of the qualifying motor vehicle during the taxation year, the reference in the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 to “the tax rate for the participating province” is to be read as a reference to “the percentage determined by the formula D × (E - F) where D is the tax rate for the participating province, E is 100%, and F is the recapture rate (as defined in section 26 of the New Harmonized Valued-added Tax System Regulations, No. 2 ) applicable on the last day of the last reporting period of the registrant, in or before the taxation year of the individual, in respect of which an amount was added by the registrant under subsection 236.01(2) in determining its net tax in respect of the automobile”.
New Harmonized Value-added Tax System Regulations, No. 2 — 38
Restriction on rebate to partner 38 For the purposes of the new harmonized value-added tax system, subsection 253(2) of the Act is adapted so that the reference to “the amount that would be an input tax credit of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year if” in that subsection before paragraph (a) is to be read as “the amount that would be an input tax credit of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year, other than the part of that amount that would have been required to be added to the net tax of the partnership in accordance with subsection 236.01(2), if”.
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Percentage — subsection 253(1) 39 (1) For the purpose of the description of F in paragraph (b) of the description of A in subsection 253(1) of the Act, the percentage is the rate at which the tax referred to in paragraph 253(1)(b) of the Act was payable. Percentage — subsection 253(1) (2) For the purpose of the description of H in paragraph (c) of the description of A in subsection 253(1) of the Act, the percentage is the rate at which the tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act referred to in paragraph 253(1)(b) of the Act was payable. Percentage — subsection 253(2) (3) For the purpose of the description of E in clause (B) of the description of A in subparagraph 253(2)(a)(ii) of the Act, the percentage is the rate at which the tax referred to in paragraph 253(1)(b) of the Act was payable by the individual in respect of the acquisition or importation of the instrument, or the bringing into a participating province of the instrument, as the case may be. Percentage — subsection 253(2) (4) For the purpose of the description of G in clause (C) of the description of A in subparagraph 253(2)(a)(ii) of the Act, the percentage is the rate at which the tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act referred to in paragraph 253(1)(b) of the Act was payable by the individual in respect of the acquisition or importation of the instrument, or the bringing into a participating province of the instrument, as the case may be. Percentage — subsection 253(2) (5) For the purpose of the description of E in clause (B) of the description of A in subparagraph 253(2)(c)(ii) of the Act, the percentage is the rate at which the tax referred to in paragraph 253(1)(b) of the Act was payable by the individual in respect of the acquisition or importation of the property or service, or the bringing into a participating province of the property, as the case may be. Percentage — subsection 253(2) (6) For the purpose of the description of G in clause (C) of the description of A in subparagraph 253(2)(c)(ii) of the Act, the percentage is the rate at which the tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act referred to in paragraph 253(1)(b) of the Act was payable by the individual in respect of the acquisition or importation of the property or service, or the bringing into a participating province of the property, as the case may be.
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Group of individuals 40 If a supply of a residential complex or a share of the capital stock of a cooperative housing corporation is made to two or more individuals or if two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a residential complex, the following rules apply in respect of those individuals: (a) subject to paragraphs (b) and (c), the references in sections 41, 43, 45 and 46 and the references in section 256.21 of the Act to an individual are to be read as references to all of those individuals as a group; (b) the references in subsection 41(2) and paragraphs 45(2)(a), 46(2)(a) and 46(5)(c) to the primary place of residence of an individual or a relation of the individual are to be read as references to the primary place of residence of any of those individuals or a relation of any of those individuals; (c) the reference in paragraph 46(5)(d) to the particular individual or a relation of the particular individual is to be read as a reference to any of those individuals or a relation of any of those individuals; and (d) only one of those individuals may apply for a rebate under subsection 256.21(1) of the Act in respect of the complex or share, the amount of which is determined under section 41, 43, 45 or 46. 2021, c. 23, s. 116
New Harmonized Value-added Tax System Regulations, No. 2 — 42.1
Amounts and rates for participating provinces 42.1 In applying subsection 254.1(2.1) of the Act in respect of (a) a residential complex situated in Ontario, (i) the references in that subsection to “$1,575,000” are to be read as references to “$1,695,000”, (ii) the references in that subsection to “$1,050,000” are to be read as references to “$1,130,000”, (iii) the reference in that subsection to “$525,000” is to be read as a reference to “$565,000”, and (iv) the references in the description of A in the formula in paragraph (f) and in the description of C in the formula in paragraph (g) of that subsection to “4.77%” are to be read as references to “4.43%”; (b) a residential complex situated in Nova Scotia, (i) the references in that subsection to “$1,575,000” are to be read as references to “$1,710,000”, (ii) the references in that subsection to “$1,050,000” are to be read as references to “$1,140,000”, (iii) the reference in that subsection to “$525,000” is to be read as a reference to “$570,000”, and (iv) the references in the description of A in the formula in paragraph (f) and in the description of C in the formula in paragraph (g) of that subsection to “4.77%” are to be read as references to “4.39%”; (c) a residential complex situated in New Brunswick, (i) the references in that subsection to “$1,575,000” are to be read as references to “$1,725,000”, (ii) the references in that subsection to “$1,050,000” are to be read as references to “$1,150,000”, (iii) the reference in that subsection to “$525,000” is to be read as a reference to “$575,000”, and (iv) the references in the description of A in the formula in paragraph (f) and in the description of C in the formula in paragraph (g) of that subsection to “4.77%” are to be read as references to “4.35%”; (d) a residential complex situated in Prince Edward Island, (i) the references in that subsection to “$1,575,000” are to be read as references to “$1,725,000”, (ii) the references in that subsection to “$1,050,000” are to be read as references to “$1,150,000”, (iii) the reference in that subsection to “$525,000” is to be read as a reference to “$575,000”, and (iv) the references in the description of A in the formula in paragraph (f) and in the description of C in the formula in paragraph (g) of that subsection to “4.77%” are to be read as references to “4.35%”; and (e) a residential complex situated in Newfoundland and Labrador, (i) the references in that subsection to “$1,575,000” are to be read as references to “$1,725,000”, (ii) the references in that subsection to “$1,050,000” are to be read as references to “$1,150,000”, (iii) the reference in that subsection to “$525,000” is to be read as a reference to “$575,000”, and (iv) the references in the description of A in the formula in paragraph (f) and in the description of C in the formula in paragraph (g) of that subsection to “4.77%” are to be read as references to “4.35%”. 2026, c. 2, s. 12