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

Version of section 8 from 2016-07-01 to 2016-09-30:

Marginal note:Sales of specified housing — consideration

 If a builder makes specified housing supplies in respect of which tax under subsection 165(1) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of all consideration for those specified housing supplies made in each of Ontario, Nova Scotia, New Brunswick, British Columbia, Prince Edward Island and Newfoundland and Labrador is each a prescribed amount in respect of a specified return for the reporting period.

  • SOR/2013-44, s. 25
  • SOR/2016-119, s. 11

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