Streamlined Accounting (GST/HST) Regulations — 15
re April 23, 1996, be read as a reference to “Subsections 225(2) and (3)”. (8) Subsection 4(1) applies to property acquired, imported or brought into a participating province, as the case may be, after March 1997. (9) Subsections 4(3) and 9(2) apply to supplies made after November 26, 1997. (10) Subsections 6(3) and 11(7) apply to input tax credits in respect of property the supply of which is deemed to be made by an agent under subsection 177(1) or (1.2) of the Excise Tax Act , as enacted by subsection 26(1) of An Act to amend the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts , chapter 10 of the Statutes of Canada, 1997, except that, before April 1997, subparagraph (a)(v) of the description of C in subsection 21(1) of the Regulations, as enacted by subsection 11(7), shall be read without reference to the bringing of property into a participating province. (11) The definition specified facility operator in subsection 19(1) of the Regulations, as enacted by subsection 9(3), and subsections 9(4) and 10(3) apply for the purpose of determining the net tax of a registrant for reporting periods beginning after 1996. (12) Paragraph (c) of the definition specified supply in subsection 15(1) of the Regulations, as enacted by subsection 4(2), paragraph (d) of the definition specified supply in subsection 19(1) of the Regulations, as enacted by subsection 9(1), and subsections 11(2) and 14(2) are deemed to have come into force on December 31, 1990 except that in their application to supplies deemed to have been made before April 24, 1996, those paragraphs shall be read without reference to supplies deemed to have been made under section 175.1 of the Excise Tax Act . (13) Paragraphs (b), (d) and (e) of the definition specified supply in subsection 15(1) of the Regulations, as enacted by subsection 4(2), subsections 4(5) and (7), paragraph 16(1)(b) of the Regulations, as enacted by subsection 5(2), subsections 5(3), 6(2) and 8(1) and the repeal of subsections 18(2) and (4) of the Regulations, as enacted by subsection 8(2), apply for the purpose of determining the net tax of a registrant for any reporting period beginning after (a) June 1993, if the reporting period is a fiscal year of the registrant, and (b) 1993, in any other case, except that (c) subsections 4(7) and 5(3) do not apply for the purpose of determining the net tax of a registrant (i) for the first reporting period of the registrant beginning after June 1993, if the reporting period was a fiscal year of the registrant and the registrant’s election to determine net tax in accordance with Part IV of the Regulations was in effect on June 1, 1993, and (ii) for any reporting period beginning before 1995, if the reporting period of the registrant was not a fiscal year of the registrant and the registrant’s election to determine net tax in accordance with Part IV of the Regulations was in effect in the last reporting period of the registrant beginning before 1994, and (d) paragraph (c) of the description of C in subsection 17(1) of the Regulations, as enacted by subsection 6(2), applies for the purpose of determining the net tax of a registrant for reporting periods beginning after March 1994. (14) Paragraph (f) of the definition specified supply in subsection 15(1) of the Regulations, as enacted by subsection 4(2), and paragraph (h) of the definition specified supply in subsection 19(1) of the Regulations, as enacted by subsection 9(1), apply to supplies in respect of which an election is made under subsection 177(1.1) of the Excise Tax Act , as enacted by subsection 26(1) of An Act to amend the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts , chapter 10 of the Statutes of Canada, 1997. (15) Subsections 4(6), 6(4), 9(5) to (9) and 11(3), (6) and (9) apply for the purpose of determining