GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations, No. 2 — 55
hich the construction or last substantial renovation began and before July 1, 2010, to deem a supply of the complex or addition to have been made; or (b) a residential condominium unit in a condominium complex where the construction or last substantial renovation of the condominium complex began before July 1, 2010 and neither subsection 191(1) nor (2) of the Act applied, and would not have applied, in the absence of subsections 191(5) to (7) of the Act, after the construction or last substantial renovation began and before July 1, 2010, to deem a supply of the unit to have been made. ( immeuble d’habitation déterminé ) specified single unit residential complex means a residential complex, other than a floating home or a mobile home, (a) that is a single unit residential complex (within the meaning of subsection 254(1) of the Act); (b) the construction or last substantial renovation of which began before July 1, 2010; and (c) that was not occupied by any individual as a place of residence or lodging after the construction or last substantial renovation began and before July 1, 2010. ( immeuble d’habitation à logement unique déterminé ) Interior floor space (2) Subject to subsection (3), for the purposes of this Division, the interior floor space of a complex or unit includes the width of its enclosing walls that are not adjacent to any other complex or unit and half of the width of its enclosing walls that are adjacent to another complex or unit. Interior floor space (3) The interior floor space of a complex and of the common areas of a condominium complex does not include (a) storage rooms, attics and basements, unless finished to a standard comparable to the living areas of the complex (i) by the builder that supplies the complex to the person entitled to claim a rebate in respect of the complex, the amount of which is determined under this Division, or by any previous builder of the complex, if the complex is a specified single unit residential complex, and (ii) by a builder of the complex, in any other case; (b) parking areas; and (c) areas set aside for the placement of equipment for the heating or cooling of, or the supply of water, gas or electricity to, the complex or the condominium complex. SOR/2011-56, s. 37
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
specified residential complex means (a) a multiple unit residential complex (other than a multiple unit residential complex referred to in the definition single unit residential complex in subsection 254(1) of the Act) or an addition to a multiple unit residential complex, if the construction or last substantial renovation of the complex or addition began before July 1, 2010 and subsection 191(3) or (4) of the Act, as the case may be, did not apply, and would not have applied, in the absence of subsections 191(5) to (7) of the Act, after the day on which the construction or last substantial renovation began and before July 1, 2010, to deem a supply of the complex or addition to have been made; or (b) a residential condominium unit in a condominium complex where the construction or last substantial renovation of the condominium complex began before July 1, 2010 and neither subsection 191(1) nor (2) of the Act applied, and would not have applied, in the absence of subsections 191(5) to (7) of the Act, after the construction or last substantial renovation began and before July 1, 2010, to deem a supply of the unit to have been made. ( immeuble d’habitation déterminé )
New Harmonized Value-added Tax System Regulations, No. 2 — (a)
specified single unit residential complex means a residential complex, other than a floating home or a mobile home, (a) that is a single unit residential complex (within the meaning of subsection 254(1) of the Act); (b) the construction or last substantial renovation of which began before July 1, 2010; and (c) that was not occupied by any individual as a place of residence or lodging after the construction or last substantial renovation began and before July 1, 2010. ( immeuble d’habitation à logement unique déterminé )
New Harmonized Value-added Tax System Regulations, No. 2 — 57
omplex is a residential condominium unit that is being substantially renovated and the condominium complex in which the residential condominium unit is situated is not being substantially renovated, (i) 100% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after June 2010, 90% or more completed, (ii) 90% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after June 2010, 75% or more but less than 90% completed, (iii) 75% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after June 2010, 50% or more but less than 75% completed, (iv) 50% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after June 2010, 25% or more but less than 50% completed, or (v) 25% of the estimated provincial levy for the specified residential complex if the substantial renovation of the specified residential complex is, immediately after June 2010, 10% or more but less than 25% completed; or (c) if the specified residential complex is a residential condominium unit and the condominium complex in which the unit is situated is being constructed or substantially renovated, (i) 100% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after June 2010, 90% or more completed, (ii) 90% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after June 2010, 75% or more but less than 90% completed, (iii) 75% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after June 2010, 50% or more but less than 75% completed, (iv) 50% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after June 2010, 25% or more but less than 50% completed, or (v) 25% of the estimated provincial levy for the specified residential complex if the construction or last substantial renovation of the condominium complex in which the unit is situated is, immediately after June 2010, 10% or more but less than 25% completed. (5) [Repealed, SOR/2012-191, s. 42] SOR/2012-191, s. 42
New Harmonized Value-added Tax System Regulations, No. 2 — 58
Application for rebate 58 (1) For the purposes of subsection 256.21(2) of the Act, an application for a rebate, the amount of which is determined under this Division, must be filed before July 1, 2014. Restriction (2) If a person is the builder of a complex, the Minister shall pay a rebate in respect of the complex to the person under subsection 256.21(1) of the Act, the amount of which is determined under subsection 56 (4) or 57 (4), only if the Minister is satisfied, by a certificate, statement or other documentary evidence as the Minister may require, that the person is in good standing with respect to the payment of all taxes, and fees relating to the construction activities of the builder, imposed under an Act of the legislature of the province in which the residential complex is situated. Rebate based on floor space (3) In determining under subsection 57 (4) the amount of a rebate payable to a person in respect of a residential complex, the estimated provincial levy for the complex must be determined based on the interior floor space of the complex if the person applies for the rebate before the day on which tax under Part IX of the Act becomes payable in respect of a supply of the complex by the person.
New Harmonized Value-added Tax System Regulations, No. 2 — 58.01
Application of subsections 48(2) and (3) 58.01 Subsections 48(2) and (3) apply for the purposes of this Part. SOR/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 58.02
Application 58.02 (1) Subject to subsection (2) and to Division 3 and section 58.24 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 Prince Edward Island on or after April 1, 2013; (b) any supply by way of sale of real property made in Prince Edward Island before April 1, 2013 if ownership and possession of that property are transferred to the recipient of the supply on or after April 1, 2013; (c) any supply of real property made in Prince Edward Island before April 1, 2013 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 April 1, 2013 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 Prince Edward Island before April 1, 2013 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 April 1, 2013. 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 April 1, 2013 and is not deemed to have become due or to have been paid on or after that day. SOR/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 58.03
Agreement not indicating tax 58.03 If (a) a builder of a residential complex makes a taxable supply by way of sale of the complex in Prince Edward Island under an agreement of purchase and sale entered into after November 8, 2012 and before April 1, 2013, (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) 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, and (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. SOR/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 58.04
he complex and the individual who assigns the agreement deal with each other at arm’s length and are not associated with each other, and (iii) neither the original vendor of the complex nor any person that does not deal at arm’s length with, or that is associated with, the original vendor acquires an interest in the complex. In applying those rules, the reference to the “individual” in paragraph (1)(e) is to be read as a reference to the “particular individual”. Input tax credit — resale (3) If an individual makes a particular taxable supply by way of sale of a single unit residential complex (other than a floating home or a mobile home) to a person under an agreement evidenced in writing, the individual is the recipient of a previous supply of the complex in respect of which no tax is payable under subsection 165(2) of the Act pursuant to subsection (1) or (2) and tax under subsection 165(2) of the Act is payable in respect of the particular supply, for the purposes of determining an input tax credit of the individual and for the purposes of section 58.07, the individual is deemed to have received another taxable supply in respect of the complex and to have paid, at the time possession of the complex is transferred to the person, tax in respect of the other supply equal to 4.5% of the consideration for the previous supply made to the individual by the original vendor of the complex. Self-assessment on acquisition of real property (4) If a particular individual is the recipient of a taxable supply by way of sale of a single unit residential complex (other than a floating home or a mobile home) 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) 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; and (b) the particular individual shall, (i) if the particular individual is a registrant and acquired the complex for use or supply primarily in the course of commercial activities of the particular individual, on or before the day on or before which the particular individual’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. SOR/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 58.05
person by the original vendor of the unit. Self-assessment on acquisition of real property (4) 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) 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; and (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. SOR/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 58.06
er taxable supply in respect of the complex and to have paid, at the time possession of the complex is transferred to the other person, tax in respect of the other supply equal to 4.5% of the consideration for the previous supply made to the particular person by the original vendor of the complex; or (b) if the particular supply is a supply of a residential condominium unit located in a condominium complex, the particular person is deemed to have received another taxable supply in respect of the complex and to have paid, at the time possession of the unit is transferred to the other person, tax in respect of the other supply equal to 4.5% of the consideration for the previous supply made to the particular person by the original vendor of the complex multiplied by the percentage of total floor space (as defined in subsection 256.2(1) of the Act) of the unit. Self-assessment on acquisition of real property (4) 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) 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; and (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. SOR/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 58.07
Non-registrant rebate 58.07 (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 58.04(3), 58.05(3) or 58.06(3) 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/2013-44, s. 40
New Harmonized Value-added Tax System Regulations, No. 2 — 58.08
 2013, to deem a supply of the complex or addition to have been made; or (b) a residential condominium unit in a condominium complex where the construction or last substantial renovation of the condominium complex began before April 1, 2013 and neither subsection 191(1) nor (2) of the Act applied, and would not have applied, in the absence of subsections 191(5) to (7) of the Act, after the construction or last substantial renovation began and before April 1, 2013, to deem a supply of the unit to have been made. ( immeuble d’habitation déterminé ) specified single unit residential complex means a residential complex, other than a floating home or a mobile home, (a) that is a single unit residential complex (within the meaning of subsection 254(1) of the Act); (b) the construction or last substantial renovation of which began before April 1, 2013; and (c) that was not occupied by any individual as a place of residence or lodging after the construction or last substantial renovation began and before April 1, 2013. ( immeuble d’habitation à logement unique déterminé ) Interior floor space (2) Subject to subsection (3), for the purposes of this Division, the interior floor space of a complex or unit includes the width of its enclosing walls that are not adjacent to any other complex or unit and half of the width of its enclosing walls that are adjacent to another complex or unit. Interior floor space (3) The interior floor space of a complex and of the common areas of a condominium complex does not include (a) storage rooms, attics and basements, unless finished to a standard comparable to the living areas of the complex (i) by the builder that supplies the complex to the person entitled to claim a rebate in respect of the complex, the amount of which is determined under this Division, or by any previous builder of the complex, if the complex is a specified single unit residential complex, and (ii) by a builder of the complex, in any other case; (b) parking areas; and (c) areas set aside for the placement of equipment for the heating or cooling of, or the supply of water, gas or electricity to, the complex or the condominium complex. SOR/2013-44, s. 40