Credit for Provincial Relief (HST) Regulations

Marginal note:Definitions

1 The following definitions apply in these Regulations.

Act

Act means the Excise Tax Act. (Loi)

Ontario regulation

Ontario regulation means Ontario Regulation 317/10 (Rebates for First Nations in Ontario), as it read on October 17, 2018, made under the Retail Sales Tax Act, R.S.O. 1990, c. R.31. (règlement de l’Ontario)

qualifying amount

qualifying amount means a particular amount, the payment or credit of which is contemplated in a sales tax harmonization agreement between the Government of Canada and the Government of Ontario, that is equal to an amount of tax paid or payable by a person under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV.1 of Part IX of the Act and that may, under the Ontario regulation, be paid or credited to the person on behalf of, or by, the Crown in right of Ontario. (montant admissible)