New Harmonized Value-added Tax System Regulations, No. 2

Marginal note:Specified property or service

• 28 (1) For the purposes of the definition specified property or service in subsection 236.01(1) of the Act, the following property and services are prescribed:

  • (a) a qualifying motor vehicle that is acquired in, or brought into, a specified province;

  • (b) motive fuel, other than diesel fuel, that is acquired in, or brought into, a specified province for consumption or use in the engine of a qualifying motor vehicle;

  • (c) property (other than property for maintenance or repair) that is acquired in, or brought into, a specified province by a person in respect of a qualifying motor vehicle acquired in, or brought into, a specified province by the person if the acquisition or bringing in of the property occurs within 365 days of the acquisition or bringing in of the qualifying motor vehicle;

  • (d) a service (other than a service for maintenance or repair) that is acquired for consumption or use in a specified province in respect of a qualifying motor vehicle acquired in, or brought into, a specified province by a person if the acquisition of the service occurs within 365 days of the acquisition or bringing in of the qualifying motor vehicle;

  • (e) specified energy that is acquired in, or brought into, a specified province other than qualifying heating oil, as defined in section 1 of the Deduction for Provincial Rebate (GST/HST) Regulations, acquired in, or brought into Prince Edward Island;

  • (f) a service described in paragraph (a) of the definition telecommunication service in subsection 123(1) of the Act if the service is acquired for consumption or use in a specified province;

  • (g) access to a telecommunications circuit, line, frequency, channel or partial channel, or to other similar means of transmitting a telecommunication (but not including a satellite channel), for use in providing a service described in paragraph (a) of the definition telecommunication service in subsection 123(1) of the Act if the access is acquired for consumption or use in a specified province; and

  • (h) food, beverages or entertainment acquired in a specified province and in respect of which subsection 67.1(1) of the Income Tax Act applies or would apply if the person were a taxpayer under that Act.

• Marginal note:Specified property or service — exclusion

  (2) Despite subsection (1), for the purposes of the definition specified property or service in subsection 236.01(1) of the Act, property or a service referred to in any of paragraphs (1)(a) to (h) is not a prescribed property or service if the property or service is

  • (a) specified energy acquired in, or brought into, a specified province for consumption or use exclusively in the heating of asphalt to be used directly in the construction or maintenance of an eligible roadway;

  • (b) property or a service described in any of paragraphs (1)(e) to (g) acquired in, or brought into, a specified province by the organizer or sponsor of a convention for consumption or use exclusively at the convention;

  • (c) a 1-800, 1-866, 1-877 or 1-888 telephone service or a similar toll free telephone service or a service described in paragraph (1)(f) or (g) that is related to a 1-800, 1-866, 1-877 or 1-888 telephone service or a similar toll free telephone service;

  • (d) access to the Internet;

  • (e) a web-hosting service;

  • (f) a taxi the operation and custody of which is entrusted to a person by the holder of a taxi permit for the taxi; or

  • (g) property or service acquired in, or brought into, a specified province exclusively for the purpose of

    • (i) being supplied by a person,

    • (ii) becoming a component of tangible personal property that is to be supplied by a person, or

    • (iii) in the case of property or a service described in paragraph (1)(f) or (g) acquired by a person operating a telecommunication service, being used directly and solely in the making of a taxable supply of a telecommunication service by the person.