Jobs and Economic Growth Act (S.C. 2010, c. 12)

Assented to 2010-07-12

  •  (1) Part II of Schedule VI to the Act is amended by adding the following after section 1.1:

    1.2. For the purposes of this Part, a cosmetic service supply (as defined in section 1 of Part II of Schedule V) and a supply, in respect of a cosmetic service supply, that is not made for medical or reconstructive purposes are deemed not to be included in this Part.

  • (2) Subsection (1) applies in respect of

    • (a) a supply made after March 4, 2010; and

    • (b) a supply made on or before that day if

      • (i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or

      • (ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.

Marginal note:2008, c. 28, s. 92(1)
  •  (1) Section 34 of Part II of Schedule VI to the Act is replaced by the following:

    34. A supply of a service (other than a service the supply of which is included in any provision of Part II of Schedule V except section 9 of that Part) of installing, maintaining, restoring, repairing or modifying a property the supply of which is included in any of sections 2 to 32 and 37 to 41 of this Part, or any part for such a property if the part is supplied in conjunction with the service.

  • (2) Subsection (1) applies in respect of

    • (a) a supply made after March 4, 2010; and

    • (b) a supply made on or before that day if

      • (i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or

      • (ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.

SOR/91-23; SOR/2002-277, s. 2Health Care Services (GST/HST) Regulations

Marginal note:SOR/94-368, s. 4(F)
  •  (1) The portion of section 2 of the Health Care Services (GST/HST) Regulations before paragraph (a) is replaced by the following:

    2. For the purposes of section 10 of Part II of Schedule V to the Excise Tax Act, the following services are prescribed:

  • (2) Subsection (1) applies in respect of

    • (a) a supply made after March 4, 2010; and

    • (b) a supply made on or before that day if

      • (i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or

      • (ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.