New Harmonized Value-added Tax System Regulations, No. 2 — 26
duction equipment means (a) machinery, tools, equipment and accessories; (b) moulds and dies; (c) media for recording images or sounds; (d) plans, drawings, models and prototypes; (e) components or spare parts of the property described in paragraphs (a) to (d); (f) material used to produce or repair the property described in paragraphs (a) to (e); and (g) explosives and the material used to manufacture them. ( matériel de production ) qualifying motor vehicle means a motor vehicle acquired in, or brought into, a specified province that is licensed, or required to be licensed, for use on a public highway under the laws of the specified province relating to the licensing of motor vehicles and that weighs, while carrying its maximum capacity of fuel, lubricant and coolant, less than 3,000 kilograms at the time when the vehicle is first licensed, or first required to be licensed, under those laws. ( véhicule automobile admissible ) recapture period means any period of 12 calendar months that (a) begins on July 1 of a calendar year; and (b) occurs between July 1, 2010 and June 30, 2021. ( période de récupération ) recapture rate applicable at a time in respect of a specified provincial input tax credit means (a) in the case of a specified provincial input tax credit that is a British Columbia recapture amount, (i) in the case of a time that is on or after July 1, 2010 and before April 1, 2013, 100%, or (ii) in the case of a time that is on or after April 1, 2013, 0%; (b) in the case of a specified provincial input tax credit that is an Ontario recapture amount, (i) in the case of a time that is on or after July 1, 2010 and before July 1, 2015, 100%, (ii) in the case of a time that is on or after July 1, 2015 and before July 1, 2016, 75%, (iii) in the case of a time that is on or after July 1, 2016 and before July 1, 2017, 50%, (iv) in the case of a time that is on or after July 1, 2017 and before July 1, 2018, 25%, and (v) in the case of a time that is on or after July 1, 2018, 0%; and (c) in the case of a specified provincial input tax credit that is a Prince Edward Island recapture amount, (i) in the case of a time that is on or after April 1, 2013 and before April 1, 2018, 100%, (ii) in the case of a time that is on or after April 1, 2018 and before April 1, 2019, 75%, (iii) in the case of a time that is on or after April 1, 2019 and before April 1, 2020, 50%, (iv) in the case of a time that is on or after April 1, 2020 and before April 1, 2021, 25%, and (v) in the case of a time that is on or after April 1, 2021, 0%. ( taux de récupération ) specified energy means (a) electricity, gas and steam; and (b) anything (other than fuel for use in a propulsion engine) that can be used to generate energy (i) by way of combustion or oxidization, or (ii) by undergoing a nuclear reaction in a reactor for the generation of energy. ( forme d’énergie déterminée ) specified province means Ontario, British Columbia or Prince Edward Island. ( province déterminée ) specified time means in respect of a specified provincial input tax credit of a person that is attributable to tax in respect of a supply, importation or bringing into a province of a specified property or service that becomes payable by the person, that is paid by the person without having become payable or that would have become payable by the person if the rules described in paragraphs 29(1)(a) to (g) applied in respect of that supply, importation or bringing in or if subsection 29(2) applied in respect of that bringing in, (a) in the case where that tax would have only become payable by the person if the rules described in paragraphs 29(1)(a) to (g) applied in respect of that supply, importation or bringing in or if subsection 29(2) applied in respect of that bringing in, the day on which that tax would have become payable by the person; and (b) in any other case, the earlier of (i) the day on which that tax becomes payable by the person, and (ii) the day that is the later of July