GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations, No. 2 — 43
Rebate in Ontario 43 (1) If an individual is entitled to claim a rebate under subsection 254.1(2) of the Act, or to be paid or credited the amount of such a rebate under subsection 254.1(4) of the Act, in respect of a building or part of it in which a residential unit forming part of a residential complex in Ontario is situated, or would be so entitled if the fair market value of the complex, at the time possession of the complex is given to the individual under the agreement for the supply of the complex to the individual, were less than $508,500, for the purposes of subsection 256.21(1) of the Act, the individual is a prescribed person and the amount of the rebate in respect of the complex under that subsection is equal to the lesser of $24,000 and 5.31% of the total consideration (within the meaning of paragraph 254.1(2)(h) of the Act) in respect of the complex. (2) [Repealed, SOR/2012-191, s. 36] Application for rebate (3) For the purposes of subsection 256.21(2) of the Act, an application for a rebate, the amount of which is determined under subsection (1), must be filed within two years after the day on which possession of the complex is transferred to the individual. Application to builder (4) For the purposes of the application of subsection 256.21(3) of the Act in respect of a rebate in relation to a building or part of it in which a residential unit forming part of a residential complex is situated, (a) the builder of the complex is a prescribed person; (b) an individual who is a prescribed person under subsection (1) in relation to the complex is an individual of a prescribed class; and (c) the following circumstances are prescribed circumstances: (i) the builder makes a supply of the complex to an individual under an agreement referred to in paragraph 254.1(2)(a) of the Act and transfers possession of the complex to the individual under the agreement, (ii) the builder agrees to pay to, or to credit to or in favour of, the individual any rebate under subsection 256.21(1) of the Act, the amount of which is determined under subsection (1), that is payable to the individual in respect of the complex, and (iii) the individual, within two years after the day on which possession of the complex is transferred to the individual under the agreement for the supply, submits an application, in accordance with subsection 256.21(3) of the Act, for the rebate. SOR/2012-191, s. 36
New Harmonized Value-added Tax System Regulations, No. 2 — 44.1
Amounts and rates for participating provinces 44.1 In applying subsection 255(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. 13
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Definition of relation 45 (1) In this section, relation has the same meaning as in subsection 255(1) of the Act. Rebate in Ontario (2) For the purposes of subsection 256.21(1) of the Act, an individual is a prescribed person and the amount of the rebate under that subsection in respect of a share of the capital stock of a cooperative housing corporation is equal to the lesser of $24,000 and 5.31% of the total consideration referred to in paragraph (c), if (a) the individual has acquired the share for the purpose of using a residential unit in a residential complex of the corporation that is situated in Ontario as the primary place of residence of the individual or of a relation of the individual; (b) the corporation has paid tax under subsection 165(2) of the Act in respect of a taxable supply to the corporation of the complex; and (c) the individual is entitled to claim a rebate under subsection 255(2) of the Act in respect of the share or would be so entitled if the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the individual of the share or an interest in the corporation, complex or unit, were less than $508,500. (3) [Repealed, SOR/2012-191, s. 38] Application for rebate (4) For the purposes of subsection 256.21(2) of the Act, an application for a rebate, the amount of which is determined under subsection (2), must be filed within two years after the day on which ownership of the share is transferred to the individual. (5) [Repealed, SOR/2012-191, s. 38] SOR/2012-191, s. 38
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the particular individual at any time transfers ownership of the home under an agreement for an exempt supply by way of sale of the home. Application for rebate (6) For the purposes of subsection 256.21(2) of the Act, an application for a rebate in relation to a residential complex, the amount of which is determined under subsection (2), must be filed on or before (a) the day (in this subsection referred to as the “due date”) that is the earliest of (i) the day that is four years after the day on which the complex is first occupied as described in subparagraph 256(2)(d)(i) of the Act, (ii) the day that is two years after the day on which ownership is transferred as described in subparagraph 256(2)(d)(ii) of the Act, and (iii) the day that is two years after the day on which construction or substantial renovation of the complex is substantially completed; (b) any day after the due date allowed by the Minister under paragraph 256(3)(b) of the Act in respect of a rebate under section 256 of the Act in relation to the residential complex; or (c) if paragraph (b) does not apply, any day after the due date that is set out in a written request filed with the Minister by the individual referred to in subsection (2) and that is satisfactory to the Minister. SOR/2012-191, s. 39
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, for the purpose of applying section 256.21 of the Act in respect of the real property, the person is deemed to have never been entitled to include the amount of tax in determining the amount of the particular rebate. Special rules (13) For the purposes of this section, subsection 256.2(8) of the Act applies with any necessary modifications. Restrictions (14) In determining under this section the amount of a rebate payable to a person under subsection 256.21(1) of the Act, there shall not be included any amount of tax that the person is, under an Act of Parliament (other than the Act) or any other law, (a) not required to pay or remit; or (b) entitled to recover by way of a rebate, refund or remission. Exception — prescribed person (15) If, in the absence of this subsection, a person would be, under subsection (3), a prescribed person for the purposes of subsection 256.21(1) of the Act in respect of a qualifying residential unit (other than a unit located in a multiple unit residential complex) and, within one year after the unit is first occupied as a place of residence after the construction or last substantial renovation of the unit was substantially completed, the person makes a supply by way of sale (other than a supply deemed under section 183 or 184 of the Act to have been made) of the unit to a purchaser who is not acquiring the unit for use as the primary place of residence of the purchaser or of a relation of the purchaser, the person is deemed never to have been a prescribed person under subsection (3) for the purposes of subsection 256.21(1) of the Act in respect of the qualifying residential unit. SOR/2012-191, s. 40 SOR/2024-157, s. 6
New Harmonized Value-added Tax System Regulations, No. 2 — 47.1
47.1 Subsection 259.1(2) of the Act is modified to adapt that subsection to the new harmonized value-added tax system as follows: (2) The Minister shall, subject to subsection (3), pay a rebate to a person that is, on the last day of a claim period of the person or of the person’s fiscal year that includes that claim period, a specified person equal to the amount of tax under section 165, 212, 212.1, 220.05, 220.06 or 220.07 that became payable in the claim period by the person in respect of the acquisition, importation or bringing into a participating province of specified property if (a) in the case of a specified person described in paragraph (f) of the definition specified person in subsection (1), the person does not acquire, import or bring in the specified property for any of the following purposes: (i) the purpose of making a supply by way of sale of the specified property for consideration, and (ii) the purpose of transferring ownership of the specified property to another person in the course of supplying another property or a service for consideration; and (b) in any other case, the person does not acquire, import or bring in the specified property for any of the following purposes: (i) the purpose of making a supply by way of sale of the specified property, and (ii) the purpose of transferring ownership of the specified property to another person in the course of supplying another property or a service. SOR/2016-306, s. 3 SOR/2023-161, s. 6
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Definitions 48 (1) The following definitions apply in this Part. qualifying date for a province means (a) in the case of Ontario, June 18, 2009; and (b) in the case of British Columbia, November 18, 2009. ( date déterminée ) specified province means Ontario or British Columbia. ( province déterminée ) Related persons (2) For the purposes of this Part, an individual is deemed not to deal at arm’s length with an aunt, uncle, nephew or niece of the individual. Group of persons (3) If a supply of a residential complex is made to two or more persons, or two or more persons construct or substantially renovate, or engage another person to construct or substantially renovate, a residential complex, the references in this Part to a person or an individual are to be read as references to all of those persons as a group, but only one of those persons may apply for a rebate under subsection 256.21(1) of the Act in respect of the complex, the amount of which is determined under this Part.
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
qualifying date for a province means (a) in the case of Ontario, June 18, 2009; and (b) in the case of British Columbia, November 18, 2009. ( date déterminée )
New Harmonized Value-added Tax System Regulations, No. 2 — New Harmonized Value-added Tax System Regulations, No. 2
specified province means Ontario or British Columbia. ( province déterminée )
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Application 49 (1) Subject to subsection (2) and to Division 3 and section 42 of the New Harmonized Value-added Tax System Regulations , subsection 165(2) of the Act and the provisions of Part IX of the Act (other than Divisions IX and X of that Part) relating to tax under that subsection apply to (a) any supply of real property made in a specified province on or after July 1, 2010; (b) any supply by way of sale of real property made in a specified province before July 1, 2010 if ownership and possession of that property are transferred to the recipient of the supply on or after July 1, 2010; (c) any supply of real property made in a specified province before July 1, 2010 by way of lease, licence or similar arrangement if all of the consideration for the supply becomes due or is paid without having become due, or is deemed to have become due or to have been paid, on or after July 1, 2010 and is not deemed to have become due or to have been paid before that day; and (d) any supply of real property made in a specified province before July 1, 2010 by way of lease, licence or similar arrangement if part of the consideration for the supply becomes due or is paid without having become due, or is deemed to have become due or to have been paid, on or after July 1, 2010. Exception (2) Subject to Division 3, tax under subsection 165(2) of the Act is not payable in respect of any part of the consideration for a supply referred to in paragraph (1)(d) that becomes due or is paid before July 1, 2010 and is not deemed to have become due or to have been paid on or after that day. SOR/2013-44, s. 35
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Agreement not indicating tax 50 If (a) a builder of a residential complex makes a taxable supply by way of sale of the complex in a specified province under an agreement of purchase and sale entered into after the qualifying date for the specified province and before July 1, 2010, (b) tax under subsection 165(2) of the Act becomes payable in respect of the supply, (c) the agreement does not indicate in writing (i) the total tax payable in respect of the supply in a manner that clearly indicates the amount of that total and whether or not that amount takes into account any amount to be paid or credited in accordance with subsection 254(4) or 256.21(3) of the Act, and (ii) the total of the rates at which tax is payable in respect of the supply, and (d) the builder is required under section 221 of the Act to collect tax in respect of the supply, the following rules apply: (e) for the purposes of Part IX of the Act the consideration for the supply is deemed to be the amount determined by the formula (100%/A) × B where A is the total of 100% and the rate at which tax under subsection 165(2) of the Act is calculated in respect of the supply, and B is the consideration for the supply as otherwise determined under Part IX of the Act, (f) for the purposes of Part IX of the Act, the builder is deemed to have collected, and the recipient is deemed to have paid, on the earlier of the day ownership of the complex is transferred to the recipient and the day possession of the complex is transferred to the recipient under the agreement, tax under subsection 165(2) of the Act calculated on the consideration for the supply, and (g) for the purposes of Part IX of the Act, if the recipient is entitled to claim a rebate under subsection 254(2) of the Act in respect of the complex and the builder, in accordance with subsection 254(4) of the Act, pays to, or credits to or in favour of, the recipient the amount of the rebate under subsection 254(2) of the Act, the recipient is deemed to be entitled to claim a rebate in respect of the complex under subsection 256.21(1) of the Act, the amount of which is determined under subsection 41 (2) or (3), and the builder is deemed to have credited in favour of the recipient the amount of that rebate in accordance with subsection 256.21(3) of the Act on the earlier of the day ownership of the complex is transferred to the recipient and the day possession of the complex is transferred to the recipient under the agreement.
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r General and file with the Minister in prescribed manner a return in respect of the tax under subsection 165(2) of the Act in prescribed form containing prescribed information; and (c) subsection (8) does not apply in respect of the supply. (d) [Repealed, SOR/2011-56, s. 33] SOR/2011-56, s. 33; SOR/2013-44, s. 36(F)
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which is determined under subsection 41 (2) or (3) and the first reseller or subsequent reseller, as the case may be, is deemed to have credited in favour of the recipient the amount of that rebate in accordance with subsection 256.21(3) of the Act on the earlier of the day ownership of the unit is transferred to the recipient and the day possession of the unit is transferred to the recipient under the agreement. Self-assessment on acquisition of real property (9) If a particular person is the recipient of a taxable supply by way of sale of a residential condominium unit from another person, tax under subsection 165(2) of the Act is payable in respect of the supply, no tax would have been payable under subsection 165(2) of the Act in respect of the supply if subsection (2) were read without reference to subparagraph (2)(d)(iii), subsection (3) were read without reference to paragraph (3)(e) or subsection (6) were read without reference to paragraph (6)(c), whichever is applicable in respect of the taxable supply, and the other person would, in the absence of this subsection, be required under section 221 of the Act to collect tax in respect of the supply, the following rules apply: (a) despite section 221 of the Act, the other person is not required to collect tax under subsection 165(2) of the Act in respect of the supply; (b) the particular person shall, (i) if the particular person is a registrant and acquired the unit for use or supply primarily in the course of commercial activities of the particular person, on or before the day on or before which the particular person’s return for the reporting period in which the tax became payable is required to be filed, pay the tax payable under subsection 165(2) of the Act in respect of the supply to the Receiver General and report that tax in that return, and (ii) in any other case, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax payable under subsection 165(2) of the Act to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax under subsection 165(2) of the Act in prescribed form containing prescribed information; and (c) subsection (8) does not apply in respect of the supply. (d) [Repealed, SOR/2011-56, s. 34] SOR/2011-56, s. 34; SOR/2012-191, s. 41; SOR/2013-44, s. 37(E)
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t IX of the Act, if the recipient is entitled to claim a rebate under subsection 254(2) of the Act in respect of the complex and the first reseller or subsequent reseller, as the case may be, pays to, or credits to or in favour of, the recipient the amount of the rebate under that subsection, the recipient is deemed to be entitled to claim a rebate in respect of the complex under subsection 256.21(1) of the Act, the amount of which is determined under subsection 41 (2) or (3), and the first reseller or subsequent reseller, as the case may be, is deemed to have credited in favour of the recipient the amount of that rebate in accordance with subsection 256.21(3) of the Act on the earlier of the day ownership of the complex or unit is transferred to the recipient and the day possession of the complex or unit is transferred to the recipient under the agreement. Self-assessment on acquisition of real property (11) If a particular person is the recipient of a taxable supply by way of sale of a condominium complex or residential condominium unit from another person, tax under subsection 165(2) of the Act is payable in respect of the supply, no tax would have been payable under subsection 165(2) of the Act in respect of the supply if subsection (2) were read without reference to subparagraph (2)(d)(iii), subsection (3) were read without reference to paragraph (3)(e), subsection (6) were read without reference to paragraph (6)(c) or subsection (8) were read without reference to paragraph (8)(c), whichever is applicable in respect of the taxable supply, and the other person would, in the absence of this subsection, be required under section 221 of the Act to collect tax in respect of the supply, the following rules apply: (a) despite section 221 of the Act, the other person is not required to collect tax under subsection 165(2) of the Act in respect of the supply; (b) the particular person shall (i) if the particular person is a registrant and acquired the complex or unit for use or supply primarily in the course of commercial activities of the particular person, on or before the day on or before which the particular person’s return for the reporting period in which the tax became payable is required to be filed, pay the tax payable under subsection 165(2) of the Act in respect of the supply to the Receiver General and report that tax in that return, and (ii) in any other case, on or before the last day of the month following the calendar month in which the tax became payable, pay the tax payable under subsection 165(2) of the Act to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax under subsection 165(2) of the Act in prescribed form containing prescribed information; and (c) subsection (10) does not apply in respect of the supply. (d) [Repealed, SOR/2011-56, s. 35] SOR/2011-56, s. 35; SOR/2013-44, s. 38(E)
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Non-registrant rebate 54 (1) For the purposes of subsection 256.21(1) of the Act, if a person that is not a registrant is deemed to have paid tax under subsection 51(5), 52(5) or 53(5) in respect of a taxable supply that is in respect of a residential complex, the person is a prescribed person and the amount of the rebate in respect of the complex under subsection 256.21(1) of the Act is equal to the amount of that tax. Application for rebate (2) For the purposes of subsection 256.21(2) of the Act, an application for a rebate, the amount of which is determined under subsection (1), must be filed within two years after the day on which the tax referred to in that subsection is deemed to have been paid. SOR/2011-56, s. 36