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New Harmonized Value-added Tax System Regulations (SOR/2010-117)

Regulations are current to 2022-09-22 and last amended on 2019-03-04. Previous Versions

RELATED PROVISIONS

  • — SOR/2011-56, s. 72

    • 72 Section 23 applies to any supply made

      • (a) on or after May 1, 2010; and

      • (b) after February 25, 2010 and before May 1, 2010 unless any part of the consideration for the supply becomes due or is paid before May 1, 2010.

  • — SOR/2012-191, s. 65

    • 65 Section 33.1 of the New Harmonized Value-added Tax System Regulations, as enacted by section 22, applies in respect of a supply by way of sale of a specified motor vehicle made

      • (a) on or after the day on which these Regulations are published in the Canada Gazette; or

      • (b) on or after July 1, 2010 and before the day on which these Regulations are published in the Canada Gazette if

        • (i) the vehicle was delivered or made available in a participating province and was registered under the laws of another province, and

        • (ii) the supplier,

          • (A) in the case where the other province is a participating province, charged or collected an amount as or on account of tax under subsection 165(2) of the Act in respect of the supply calculated at the tax rate for the other province, and

          • (B) in the case where the other province is not a participating province, neither charged nor collected an amount as or on account of tax under subsection 165(2) of the Act in respect of the supply.

  • — SOR/2012-191, s. 66

    • 66 Section 33.2 of the New Harmonized Value-added Tax System Regulations, as enacted by section 22, applies in respect of any supply made

      • (a) on or after January 1, 2012; or

      • (b) on or after May 1, 2010 and before January 1, 2012 unless the supplier charged or collected tax under subsection 165(2) of the Act in respect of the supply at a rate of 8% on the value of the consideration for the supply.

  • — SOR/2013-44, s. 47

    • 47 Sections 14 and 15 apply to any supply made

      • (a) on or after February 1, 2013; and

      • (b) after November 8, 2012 and before February 1, 2013 unless any part of the consideration for the supply becomes due or is paid before February 1, 2013.

  • — SOR/2013-197, s. 10

      • 10 (1) Sections 1 to 3 and 9 apply in respect of a reporting period of a person that ends on or after April 1, 2013.

      • (2) Sections 4 to 6 and 8 apply in respect of a reporting period of a person that ends on or after July 1, 2010.

  • — SOR/2016-119, s. 17, as amended by SOR/2016-212, s. 18

    • 17 Section 1 applies

      • (a) to any supply (other than a supply deemed under subsection 191(1) of the Excise Tax Act to have been made) made on or after July 1, 2016;

      • (b) to any supply of a residential complex — being a single unit residential complex or a residential condominium unit — deemed under subsection 191(1) of the Excise Tax Act to have been made on or after July 1, 2016, unless

        • (i) the residential complex is situated in New Brunswick and the supply is deemed to have been made as a consequence of the builder of the complex having given possession or use of the complex to a person under a written agreement, entered into on or before March 30, 2016 for the supply by way of sale of the building or part of it in which the residential unit forming part of the complex is situated, or

        • (ii) the residential complex is situated in Newfoundland and Labrador and the supply is deemed to have been made as a consequence of the builder of the complex having given possession or use of the complex to a person under a written agreement, entered into on or before May 3, 2016 for the supply by way of sale of the building or part of it in which the residential unit forming part of the complex is situated;

      • (c) to any supply (other than a supply deemed under Part IX of the Excise Tax Act to have been made) by way of sale of real property made before July 1, 2016 if ownership and possession of the property are transferred to the recipient of the supply on or after that date, unless the real property is a single unit residential complex (as defined in subsection 254(1) of that Act) or a residential condominium unit and the supply is made

        • (i) in New Brunswick under an agreement in writing entered into on or before March 30, 2016, or

        • (ii) in Newfoundland and Labrador under an agreement in writing entered into on or before May 3, 2016;

      • (d) to any consideration for a supply (other than a supply by way of sale of real property) made before July 1, 2016 that becomes due, or is paid without having become due, on or after July 1, 2016;

      • (e) to goods imported into Canada on or after July 1, 2016;

      • (f) to goods imported into Canada before July 1, 2016 that are, on or after that date, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act;

      • (g) to property brought into New Brunswick, Newfoundland and Labrador or the Newfoundland offshore area on or after July 1, 2016;

      • (h) to property that is brought into New Brunswick before July 1, 2016 by a carrier if the property is delivered in New Brunswick to a consignee on or after that date;

      • (i) to property that is brought into Newfoundland and Labrador or the Newfoundland offshore area before July 1, 2016 by a carrier if the property is delivered in Newfoundland and Labrador or in the Newfoundland offshore area to a consignee on or after that date;

      • (j) for the purpose of determining the tax rate for New Brunswick and Newfoundland and Labrador in determining the amount for each of those provinces that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that ends after June 2016; and

      • (k) for the purposes of determining the value of E4 in subsection 7(7) of the Games of Chance (GST/HST) Regulations for any reporting period that ends on or after February 28, 2017, except that in respect of a reporting period that includes February 28, 2017, clause (A) of that E4 is to be read as follows:

        • (A) if the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act and the last establishment at which the individual ordinarily worked or to which the individual ordinarily reported in the previous calendar year in relation to the individual’s office or employment with the authority is located in a participating province,

          • (I) if the participating province is New Brunswick or Newfoundland and Labrador, 13%, and

          • (II) if the participating province is Prince Edward Island, 13.25%, and

          • (III) in any other case, the total of 4% and the tax rate for the participating province;

      • (l) for the purposes of determining or calculating any of the following if none of paragraphs (a) to (k) applies:

        • (i) tax in respect of New Brunswick, Newfoundland and Labrador or the Newfoundland offshore area on or after July 1, 2016,

        • (ii) tax that is not payable in respect of New Brunswick, Newfoundland and Labrador or the Newfoundland offshore area, but would have been payable in respect of that province on or after July 1, 2016 in the absence of certain circumstances described in the Excise Tax Act, or

        • (iii) an amount or number, at any time on or after July 1, 2016, by or in accordance with an algebraic formula that makes reference to the tax rate for a participating province if the amount or number is to be determined or calculated in respect of New Brunswick, Newfoundland and Labrador or the Newfoundland offshore area.

  • — SOR/2016-212, s. 19

    • 19 Section 1 applies

      • (a) to any supply (other than a supply deemed under subsection 191(1) of the Excise Tax Act to have been made) made on or after October 1, 2016;

      • (b) to any supply of a residential complex — being a single unit residential complex or a residential condominium unit — deemed under subsection 191(1) of the Excise Tax Act to have been made on or after October 1, 2016, unless the supply is deemed to have been made as a consequence of the builder of the complex having given possession or use of the complex to a person under a written agreement, entered into on or before June 16, 2016 for the supply by way of sale of the building or part of it in which the residential unit forming part of the complex is situated;

      • (c) to any supply (other than a supply deemed under Part IX of the Excise Tax Act to have been made) by way of sale of real property made before October 1, 2016 if ownership and possession of the property are transferred to the recipient of the supply on or after that date, unless the real property is a single unit residential complex (as defined in subsection 254(1) of that Act) or a residential condominium unit and the supply is made under an agreement in writing entered into on or before June 16, 2016;

      • (d) to any consideration for a supply (other than a supply by way of sale of real property) made before October 1, 2016 that becomes due, or is paid without having become due, on or after October 1, 2016;

      • (e) to goods imported into Canada on or after October 1, 2016;

      • (f) to goods imported into Canada before October 1, 2016 that are, on or after that date, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act;

      • (g) to property brought into Prince Edward Island on or after October 1, 2016;

      • (h) to property that is brought into Prince Edward Island before October 1, 2016 by a carrier if the property is delivered in Prince Edward Island to a consignee on or after that date;

      • (i) for the purpose of determining the tax rate for Prince Edward Island in determining the amount for that province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that ends after September 2016;

      • (j) for the purposes of determining the value of E4 in subsection 7(7) of the Games of Chance (GST/HST) Regulations for any reporting period that ends on or after February 28, 2017, except that in respect of a reporting period that includes February 28, 2017, clause (A) of that E4 is to be read as follows:

        • (A) if the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act and the last establishment at which the individual ordinarily worked or to which the individual ordinarily reported in the previous calendar year in relation to the individual’s office or employment with the authority is located in a participating province,

          • (I) if the participating province is New Brunswick or Newfoundland and Labrador, 13 %,

          • (II) if the participating province is Prince Edward Island, 13.25%, and

          • (III) in any other case, the total of 4% and the tax rate for the participating province, and

      • (k) for the purposes of determining or calculating any of the following if none of paragraphs (a) to (j) applies:

        • (i) tax in respect of Prince Edward Island on or after October 1, 2016,

        • (ii) tax that is not payable in respect of Prince Edward Island, but would have been payable in respect of that province on or after October 1, 2016 in the absence of certain circumstances described in the Excise Tax Act, or

        • (iii) an amount or number, at any time on or after October 1, 2016, by or in accordance with an algebraic formula that makes reference to the tax rate for a participating province if the amount or number is to be determined or calculated in respect of Prince Edward Island.

  • — SOR/2019-59, s. 48

    • 48 Section 25 applies in respect of fiscal years of a person beginning after July 21, 2016.

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