GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
New Harmonized Value-added Tax System Regulations — 58.31
gistrant whose return under section 238 of the Act for the reporting period that includes April 1, 2013 is required to be filed on or before a particular day that is before August 1, 2013, the person shall pay the tax to the Receiver General on or before the particular day and report the tax in that return; and (b) in any other case, the person shall, before August 1, 2013, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information. Period of membership or admission substantially all before April 2013 (7) Despite subsections (3) and (4), no tax is payable under subsection 165(2) of the Act in respect of any consideration for a taxable supply of a membership (other than a membership for the lifetime of an individual) in a club, an organization or an association or an admission in respect of a place of amusement, a seminar, an activity or an event made in Prince Edward Island if all or substantially all of the period of membership or admission was before April 1, 2013. Lifetime memberships (8) For the purpose of applying subsection 165(2) of the Act to a taxable supply of a membership for the lifetime of an individual made in Prince Edward Island, if the total of all amounts that were paid after November 8, 2012 and before April 1, 2013 as consideration for the supply exceeds 25% of the total consideration for the supply, the excess amount is deemed to have become due on April 1, 2013 and not to have been paid before April 1, 2013. Lifetime memberships (9) For the purpose of applying subsection 218.1(1) or 220.08(1) of the Act to a supply of a membership for the lifetime of an individual made outside Prince Edward Island to a person resident in Prince Edward Island and not resident in Ontario, Nova Scotia, New Brunswick, British Columbia or Newfoundland and Labrador, if the total of all amounts that were paid after November 8, 2012 and before April 1, 2013 as consideration for the supply exceeds 25% of the total consideration for the supply, the excess amount is deemed to have become due on April 1, 2013 and not to have been paid before April 1, 2013. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.32
turn under section 238 of the Act for the reporting period that includes April 1, 2013 is required to be filed on or before a particular day that is before August 1, 2013, the person shall pay the tax to the Receiver General on or before the particular day and report the tax in that return; and (b) in any other case, the person shall, before August 1, 2013, pay the tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information. Validity period ending before May 2013 (7) Despite subsections (3) and (4), no tax is payable under subsection 165(2) of the Act in respect of a taxable supply made in Prince Edward Island of a passenger transportation pass in respect of which the validity period begins before April 1, 2013 and ends before May 1, 2013. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.33
Tangible personal property returned after March 2013 58.33 Where a person purchased tangible personal property in Prince Edward Island from a supplier before April 1, 2013 and paid retail sales tax in respect of the tangible personal property and, on or after April 1, 2013 and before August 1, 2013, the person returns the tangible personal property in exchange for other tangible personal property that the supplier supplies to the person in Prince Edward Island, (a) if the consideration for the supply of the other property exceeds the consideration for the returned property, tax under subsection 165(2) of the Act in respect of the other property applies only on the excess amount; and (b) if the consideration for the supply of the other property is less than or equal to the consideration for the returned property, no tax under subsection 165(2) of the Act is payable in respect of the supply of the other property. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.34
Progress payments 58.34 Despite any other provision of this Part, if a taxable supply is made in Prince Edward Island under a contract to construct, renovate, alter or repair real property or a ship or other marine vessel, (a) any consideration for the supply that becomes due, or is paid without having become due, after November 8, 2012 and before April 1, 2013 as a progress payment that is required under the contract, or as a holdback from such a progress payment, is deemed, for the purpose of applying subsection 165(2) of the Act, to have become due on April 1, 2013 and not to have been paid before that day; (b) no tax is payable under subsection 165(2) of the Act in respect of any part of the consideration for the supply that may reasonably be attributed to property delivered and services performed under the contract before April 1, 2013; and (c) where paragraph 168(3)(c) of the Act applies in respect of the supply, tax under subsection 165(2) of the Act is payable in respect of the supply and the construction, renovation, alteration or repair is substantially completed before March 2013, for the purpose of applying subsection 165(2) of the Act, the construction, renovation, alteration or repair is deemed to have been substantially completed on March 1, 2013 and not before that day. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.35
Combined supply 58.35 Where a particular supply that includes a combination of personal property, real property or a service (each of which in this section is referred to as an “element”) is made in Prince Edward Island, the consideration for each element is not separately identified and no tax would, if a particular element that is property the ownership or possession of which is transferred to the recipient before April 1, 2013 were supplied separately, be payable under subsection 165(2) of the Act in respect of that particular element, for the purpose of applying tax under that subsection in respect of the supply, the particular element is deemed to have been supplied separately from all of the other elements. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.36
Adjustments 58.36 (1) If a person pays tax as a consequence of the application of subsection 58.23(5) or (6), 58.24(5) or (6), 58.25(6) or (7), 58.31(4) or 58.32(4) calculated on the whole or part of the consideration for a taxable supply and that whole or part is subsequently reduced, to the extent that the person did not claim, and would not be, in the absence of this section, entitled to claim, an input tax credit or a rebate in respect of the portion of the tax payable under subsection 165(2), 218.1(1) or 220.08(1) of the Act that was calculated on the amount by which the whole or part was reduced, that portion is deemed, for the purpose of determining a rebate under section 261 of the Act, to be an amount that was not payable or remittable by the person. Application (2) Subsection (1) does not apply in circumstances in which section 161 of the Act applies. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.37
il 1, 2013, when an approval of the Minister for the application of section 178.4 of the Act to a distributor of a direct seller is in effect, (a) the distributor has made a taxable supply by way of sale (other than a zero-rated supply) of an exclusive product of the direct seller to an independent sales contractor of the direct seller that is not a distributor in respect of which an approval granted under subsection 178.2(4) of the Act on application made jointly with the direct seller is in effect, (b) consideration for the supply becomes due, or is paid without having become due, after November 8, 2012 and before April 1, 2013, (c) the exclusive product is not delivered to the independent sales contractor before April 1, 2013, and (d) the exclusive product is to be held by the independent sales contractor for sale in Prince Edward Island, for the purpose of applying subsection 165(2) or 220.05(1) of the Act, the distributor is deemed to have made, and the independent sales contractor is deemed to have received, on April 1, 2013 a supply by way of sale of the exclusive product in accordance with the rules provided in subsection 178.4(1) of the Act. Adaptation — subparagraph 178.4(1)(a)(i) of Act (7) In applying subsection 178.4(1) of the Act in respect of a deemed supply under subsection (5) or (6), subparagraph 178.4(1)(a)(i) of the Act is adapted as follows: (i) that becomes due, and is paid, at a particular time that is at the beginning of April 1, 2013, and SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.38
Reciprocal taxation agreements 58.38 Subsections 58.23(3) to (6), 58.24(3) to (6), 58.25(4) to (7), 58.31(3), (4), (8) and (9) and 58.32(3) and (4) do not apply in respect of any consideration for a supply made to a person listed in Schedule A of the reciprocal taxation agreement entered into between the Government of Canada and the Government of Prince Edward Island that is applicable on March 31, 2013. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.39
Employee and shareholder benefits 58.39 (1) In respect of the 2013 taxation year, if (a) a benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing an individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in Prince Edward Island, or (b) a benefit amount is required under subsection 15(1) of the Income Tax Act to be included in computing an individual’s income and the individual is resident in Prince Edward Island at the end of the year the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 is adapted as follows: 10.75%, and Exception (2) Subsection (1) does not apply in respect of a supply if section 37 of the New Harmonized Value-added Tax System Regulations, No. 2 applies for the purpose of determining an amount of tax under subparagraph 173(1)(d)(vi) of the Act in respect of an amount that includes the benefit amount referred to in subsection (1) in respect of the supply. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.4
Election for shorter reporting period 58.4 Any person that, immediately before April 1, 2013, is resident in Prince Edward Island and registered under Subdivision d of Division V of Part IX of the Act may, subject to section 250 of the Act, (a) if the reporting period of the person immediately before April 1, 2013 is a fiscal quarter, make an election under section 246 of the Act to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a) of the Act, on the first day of any fiscal quarter of the person that begins before April 1, 2014; and (b) if the reporting period of the person immediately before April 1, 2013 is a fiscal year, (i) make an election under section 246 of the Act to have reporting periods that are fiscal months of the person to take effect, despite paragraph 246(1)(a) of the Act, on the first day of any fiscal month of the person that begins before April 1, 2014, or (ii) make an election under section 247 of the Act to have reporting periods that are fiscal quarters of the person to take effect, despite paragraph 247(1)(a) of the Act, on the first day of any fiscal quarter of the person that begins before April 1, 2014. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.41
Revocation of election for streamlined accounting 58.41 (1) If a registrant that has made an election under subsection 227(1) of the Act that is in effect on April 1, 2013 is resident in Prince Edward Island immediately before April 1, 2013 or has made supplies in Prince Edward Island in the one-year period ending immediately before April 1, 2013, the registrant may, despite paragraph 227(4.1)(a) of the Act but subject to paragraph 227(4.1)(b) of the Act, revoke that election under subsection 227(4) of the Act with effect from (a) if the reporting period of the registrant that includes April 1, 2013 is a fiscal year of the registrant, the first day of any fiscal month of the registrant that begins before April 1, 2014; and (b) in any other case, the first day of any reporting period of the registrant that begins before April 1, 2014. New reporting period if election (2) If a registrant whose reporting period is a fiscal year revokes an election under subsection 227(4) of the Act in accordance with subsection (1) with effect from the first day of a particular fiscal month in a fiscal year of the registrant and that month is not the first fiscal month in that fiscal year, (a) for the purposes of Part IX of the Act, the period beginning on the first day of that fiscal year and ending immediately before the first day of the particular fiscal month and the period beginning on the first day of the particular fiscal month and ending on the last day of that fiscal year are each deemed to be a separate reporting period of the registrant; and (b) for the purposes of subsections 237(1) and (2) of the Act, each of those separate reporting periods is deemed to be a reporting period determined under subsection 248(3) of the Act. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.42
Adaptation — paragraph 172.1(5)(a) of Act 58.42 If a person is a participating employer of a pension plan that acquires property or a service for the purpose of making a supply of all or part of the property or service to a pension entity of the pension plan but not for the purpose of making a supply of any part of the property or service to a pension entity of the pension plan after March 2013, for the purposes of calculating the amount determined for B in the first formula in paragraph 172.1(5)(c) of the Act for Prince Edward Island in respect of a taxable supply of all or part of the property or service that is deemed to have been made under paragraph 172.1(5)(a) of the Act, the description of F in the third formula in paragraph 172.1(5)(c) of the Act is adapted to be read as “is 0; and”. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.43
Adaptation — paragraphs 172.1(6)(c) and (7)(c) of Act 58.43 In respect of a fiscal year of a person that includes April 1, 2013, for the purposes of calculating the amount determined for B in the first formula in paragraph 172.1(6)(c) of the Act for Prince Edward Island and for the purposes of calculating the amount determined for B in the first formula in paragraph 172.1(7)(c) of the Act for Prince Edward Island, the third formula in paragraph 172.1(6)(c) of the Act and the descriptions in that formula and the third formula in paragraph 172.1(7)(c) of the Act and the descriptions in that formula are adapted as follows: (E × F) × (G/H) where E is the amount determined for C, F is the provincial factor in respect of the pension plan and Prince Edward Island for the particular fiscal year, G is the number of days in the particular fiscal year after March 2013, and H is the number of days in the particular fiscal year; and SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.44
Subsection 218.1(1.2) of Act 58.44 The tax payable by a person under subsection 218.1(1.2) of the Act for the specified year (as defined in section 217 of the Act) of the person that includes April 1, 2013 and for Prince Edward Island is equal to the amount determined by the formula A × (B/C) where A is the amount that, in the absence of this section, would be the tax payable by the person under subsection 218.1(1.2) of the Act for the specified year and for Prince Edward Island; B is the number of days in the specified year after March 2013; and C is the number of days in the specified year. SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.45
Rebate for pension entities 58.45 For the purposes of determining the provincial pension rebate amount for a claim period (as those terms are defined in subsection 261.01(1) of the Act) of a pension entity that includes April 1, 2013, the description of C in the formula in paragraph (a) of the definition provincial pension rebate amount in that subsection is adapted as follows if the participating province referred to in that paragraph is Prince Edward Island: C is the percentage determined by the formula 9% × (C 1 /C 2 ) where C 1 is the number of days in the claim period after March 2013, and C 2 is the number of days in the claim period, and SOR/2013-44, s. 20
New Harmonized Value-added Tax System Regulations — 58.46
Exception — election to use production proxy 58.46 Despite subsection 31(9) of the New Harmonized Value-added Tax System Regulations, No. 2 , if a person produces tangible personal property for sale and if the production of tangible personal property carried on by the person in Canada during the last fiscal year of the person that is before April 1, 2013 is carried on primarily in Prince Edward Island, an election made by the person under subsection 31(8) of those Regulations that sets out July 1, 2012 as the day on which the election is to become effective shall be filed with the Minister on or before September 1, 2014. SOR/2013-197, s. 9
New Harmonized Value-added Tax System Regulations — 58.47
 (2), the adjustment rules are the following: (a) if the reacquisition is a supply by way of sale, the specified rebate entitlement is reduced by the amount determined by the formula A − B where A is the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, and B is the amount that would be, if no improvements had been made by the person to the property since the last acquisition of the property by the person and in the absence of this paragraph, the specified portion of the basic tax content of the property at the end of the claim period; and (b) if the reacquisition is a supply made otherwise than by way of sale, (i) if the total (in this paragraph referred to as the “total tax”) of all amounts, each of which is an amount of specified tax in respect of an acquisition of the property by the person after the person last made a supply of the property by way of sale that becomes payable, or is paid without having become payable, during the claim period, is less than the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, the specified rebate entitlement is nil, or (ii) if subparagraph (i) does not apply and the total tax minus the amount that would be the specified rebate entitlement in the absence of this subparagraph is less than the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made, the specified rebate entitlement is the amount determined by the formula A − B where A is the total tax, and B is the specified portion of the basic tax content of the property at the time at which the initial supply of the property was made. SOR/2016-4, s. 4
New Harmonized Value-added Tax System Regulations — (a)
initial supply of a property by a person means (a) if any supply by way of sale of the property was made by the person after July 15, 2015 but before 2016, the last supply by way of sale of the property made by the person before 2016; and (b) in any other case, the first supply by way of sale of the property made by the person after 2015. ( fourniture initiale )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
rebate entitlement means the amount of a rebate that a person is entitled to claim under section 259 of the Act in respect of an acquisition of property or that the person would have been so entitled to claim if the property had been acquired for use exclusively in activities that are not commercial activities. ( remboursement admissible )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
specified portion of the basic tax content , at any time, of property of a person means the amount that would be the basic tax content of the property at that time if only amounts of tax under subsection 165(2), sections 212.1 and 218.1 and Division IV.1 of Part IX of the Act were included in determining that basic tax content. ( fraction déterminée de teneur en taxe )
New Harmonized Value-added Tax System Regulations — New Harmonized Value-added Tax System Regulations
specified tax means an amount of tax payable under subsection 165(2), section 212.1 or 218.1 or Division IV.1 of Part IX of the Act. ( taxe déterminée )
New Harmonized Value-added Tax System Regulations — 58.48
Additional disclosure — real property 58.48 (1) If a builder makes a taxable supply of a residential complex in New Brunswick under an agreement of purchase and sale entered into after March 30, 2016 but before July 1, 2016, the builder must indicate in the agreement of purchase and sale (a) 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; or (b) the total of the rates at which tax is payable in respect of the supply. Failure to disclose (2) If a builder fails to comply with subsection (1) in respect of a supply and is required under section 221 of the Act to collect tax at a particular time in respect of the supply and if tax under subsection 165(2) of the Act applies in respect of the supply at a rate of 10%, the following rules apply: (a) the tax payable by the recipient in respect of the supply is to be calculated as if the tax under subsection 165(2) of the Act applied in respect of the supply at a rate of 8% and not at a rate of 10%; and (b) despite paragraph (a), the builder is deemed to have collected the tax at the particular time in respect of the supply at a rate of 10%. SOR/2016-119, s. 2