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

Marginal note:Sales of specified housing — consideration

8 If a builder makes specified housing supplies in respect of which tax under subsection 165(1) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of all consideration for those specified housing supplies made in Ontario, the total of all consideration for those specified housing supplies made in Nova Scotia, the total of all consideration for those specified housing supplies made in British Columbia and the total of all consideration for those specified housing supplies made in Prince Edward Island are prescribed amounts in respect of a specified return for the reporting period.