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

Version of section 1 from 2016-10-01 to 2024-03-20:


Marginal note:Definitions

 The following definitions apply in these Regulations.

Act

Act means the Excise Tax Act. (Loi)

qualifying housing supply

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;

  • (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;

  • (c) in respect of which section 33.4 of the New Harmonized Value-added Tax System Regulations does not apply but would have applied if

    • (i) in the case of a supply deemed to have been made under subsection 191(1) of the Act as a consequence of the builder of the complex having given possession or use of the complex under an agreement referred to in subparagraph 191(1)(b)(ii) of the Act, the agreement had been entered into after March 30, 2016, or

    • (ii) in any other case, the agreement under which the supply is made had been entered into after March 30, 2016;

  • (d) in respect of which section 33.5 of the New Harmonized Value-added Tax System Regulations does not apply but would have applied if

    • (i) in the case of a supply deemed to have been made under subsection 191(1) of the Act as a consequence of the builder of the complex having given possession or use of the complex under an agreement referred to in subparagraph 191(1)(b)(ii) of the Act, the agreement had been entered into after May 3, 2016, or

    • (ii) in any other case, the agreement under which the supply is made had been entered into after May 3, 2016; or

  • (e) made in Prince Edward Island and in respect of which tax under subsection 165(2) of the Act is payable at the rate of 9% but would have been payable at the rate of 10% if

    • (i) in the case of a supply deemed to have been made under subsection 191(1) of the Act as a consequence of the builder of the complex having given possession or use of the complex under an agreement referred to in subparagraph 191(1)(b)(ii) of the Act, the agreement had been entered into after June 16, 2016, or

    • (ii) in any other case, the agreement under which the supply is made had been entered into after June 16, 2016. (fourniture d’habitation admissible)

specified housing supply

specified housing supply means a particular supply made to a person of a residential complex that is a qualifying housing supply and in respect of which the total of all amounts, each of which is the consideration payable for the particular supply or for any other taxable supply made to the person of an interest in the residential complex, is equal to or greater than $450,000. (fourniture d’habitation déterminée)

specified return

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

transitional new housing rebate

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)

  • SOR/2013-44, s. 21
  • SOR/2016-119, s. 9
  • SOR/2016-212, s. 9

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