Electronic Filing and Provision of Information (GST/HST) Regulations

Marginal note:Definitions

1 The following definitions apply in these Regulations.

Act

Loi

Act means the Excise Tax Act. (Loi)

qualifying housing supply

fourniture d’habitation admissible

qualifying housing supply means a supply of a residential complex

• (a) in respect of which no tax is payable under subsection 165(2) of the Act as a consequence of subsection 51(1) or (2), 52(1) or (2), 53(1) or (2), 58.04(1) or (2), 58.05(1) or (2) or 58.06(1) or (2) of the New Harmonized Value-added Tax System Regulations, No. 2; or

• (b) in respect of which section 2 of the Nova Scotia HST Regulations, 2010 does not apply as a consequence of paragraph 19(3)(h) or (i) of those Regulations. (fourniture d’habitation admissible)

specified housing supply

fourniture d’habitation déterminée

specified housing supply means a qualifying housing supply in respect of which no rebate is payable under subsection 254(2) or 254.1(2) or section 256.2 of the Act. (fourniture d’habitation déterminée)

specified return

déclaration déterminée

specified return means a return prescribed by section 4. (déclaration déterminée)

transitional new housing rebate

remboursement transitoire pour habitation neuve

transitional new housing rebate means a rebate under subsection 256.21(1) of the Act, the amount of which is determined under Division 4 of Part 9 or Division 4 of Part 9.1 of the New Harmonized Value-added Tax System Regulations, No. 2. (remboursement transitoire pour habitation neuve)