Electronic Filing and Provision of Information (GST/HST) Regulations
Marginal note:Sales of formerly qualifying housing
10 If a builder is the recipient of supplies of residential complexes that are qualifying housing supplies made in Nova Scotia, New Brunswick or Newfoundland and Labrador and either the builder makes subsequent supplies (other than qualifying housing supplies) of the residential complexes in Nova Scotia, New Brunswick or Newfoundland and Labrador in respect of which tax under subsection 165(2) of the Act becomes payable at any time in a reporting period of the builder or the builder is, at any time in the reporting period, deemed under subsection 191(1) of the Act to have made taxable supplies (other than qualifying housing supplies) by way of sale of the residential complexes and to have collected tax payable under subsection 165(2) of the Act in respect of those taxable supplies, for the purposes of section 284.01 of the Act, the total of all consideration for those qualifying housing supplies made in each of Nova Scotia, New Brunswick and Newfoundland and Labrador is each a prescribed amount in respect of a specified return for the reporting period.
- SOR/2016-119, s. 12
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