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

Version of section 12 from 2016-07-01 to 2024-04-01:


Marginal note:Number of housing units

 If a person is required to report an amount determined under any of sections 8 to 10 in respect of residential complexes in a specified return for a reporting period of the person, for the purposes of section 284.01 of the Act, the number (in these Regulations referred to as the specified number) of those residential complexes that were supplied by the person in each of Ontario, Nova Scotia, New Brunswick, British Columbia, Prince Edward Island and Newfoundland and Labrador and in respect of which the amount is determined under any of sections 8 to 10 for the reporting period is prescribed information.

  • SOR/2013-44, s. 26
  • SOR/2016-119, s. 13

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