New Harmonized Value-added Tax System Regulations, No. 2 — 72
72 (1) Subparagraphs 44 (a)(i) to (iii) and (d)(i) to (iii) apply for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation if the rebate application is filed on or after July 1, 2010, unless the corporation paid no tax under subsection 165(2) of the Act in respect of the supply referred to in paragraph 255(2)(a) of the Act of the complex to the corporation. (2) Subparagraphs 44 (a)(iv) and (v) and (d)(iv) and (v) apply for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation if the rebate application is filed on or after the later of July 1, 2010 and the day on which these Regulations are first published in the Canada Gazette , unless the corporation paid no tax under subsection 165(2) of the Act in respect of the supply referred to in paragraph 255(2)(a) of the Act of the complex to the corporation. (3) Subparagraphs 44 (b)(i) to (iii) apply for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation acquired by the particular individual for the purpose of using a residential unit in a residential complex as the primary place of residence of the particular individual or a relation (as defined in subsection 255(1) of the Act) of the particular individual if the corporation paid tax under subsection 165(2) of the Act at a rate of 10% in respect of a taxable supply of the residential complex to the corporation, unless the agreement referred to in paragraph 255(2)(c) of the Act between the particular individual and the corporation is entered into on or before April 6, 2010. (4) Subparagraphs 44 (b)(iv) and (v) apply for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation acquired by the particular individual for the purpose of using a residential unit in a residential complex as the primary place of residence of the particular individual or a relation (as defined in subsection 255(1) of the Act) of the particular individual if the corporation paid tax under subsection 165(2) of the Act at a rate of 10% in respect of a taxable supply of the residential complex to the corporation, unless the agreement referred to in paragraph 255(2)(c) of the Act between the particular individual and the corporation is entered into before the later of July 1, 2010 and the day on which these Regulations are first published in the Canada Gazette . (5) Subparagraphs 44 (c)(i) to (iii) and (e)(i) to (iii) apply for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation if the rebate application is filed after April 6, 2010, unless the agreement referred to in paragraph 255(2)(c) of the Act between the particular individual and the corporation is entered into on or before that day. (6) Subparagraphs 44 (c)(iv) and (v) and (e)(iv) and (v) apply for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation if the rebate application is filed on or after the later of July 1, 2010 and the day on which these Regulations are first published in the Canada Gazette , unless the agreement referred to in paragraph 255(2)(c) of the Act between the particular individual and the corporation is entered into before that day.