New Harmonized Value-added Tax System Regulations, No. 2 (SOR/2010-151)

Regulations are current to 2013-04-29 and last amended on 2013-04-18. Previous Versions

PART 2

TRAVEL AND OTHER ALLOWANCES

Marginal note:Percentage

3. For the purposes of subparagraph (i) of the description of B in paragraph 174(f) of the Act,

  • (a) if all or substantially all of the supplies for which the allowance is paid were made in a particular participating province or if the allowance is paid for the use of the motor vehicle and all or substantially all of that use is in a particular participating province, the percentage is the total of the rate set out in subsection 165(1) of the Act and the tax rate for that particular participating province; and

  • (b) unless paragraph (a) applies, if all or substantially all of the supplies for which the allowance is paid were made in two or more participating provinces or if the allowance is paid for the use of the motor vehicle and all or substantially all of that use is in two or more participating provinces, the percentage is the total of the rate set out in subsection 165(1) of the Act and the lowest tax rate among the tax rates for those participating provinces.

PART 3

DIRECT SELLERS

Marginal note:Adjustment for participating provinces

4. For the purposes of the new harmonized value-added tax system, subsections 178.3(5) and (6) and 178.4(5) and (6) of the Act do not apply in respect of supplies of exclusive products made by independent sales contractors.

PART 4

NON-EXCLUSIVE USE OF PASSENGER VEHICLE OR AIRCRAFT

Marginal note:Bringing between participating provinces

5. For the purpose of the description of I in subparagraph (iv) of the description of A in paragraph 202(4)(b) of the Act, the rate is

  • (a) in the case of the bringing into a participating province of a vehicle or aircraft from another participating province, the percentage determined by the formula

    A - B

    where

    A 
    is the tax rate for the participating province into which the vehicle or aircraft is brought, and
    B 
    is the tax rate for the participating province from which the vehicle or aircraft is removed; and

  • (b) in any other case, 0%.

PART 5

PROPERTY AND SERVICES BROUGHT INTO A PROVINCE

Division 1

Interpretation

Marginal note:Definitions

6. The following definitions apply in this Part.

“provincial rate”

« taux provincial »

“provincial rate”, for or in relation to a province, means

  • (a) in the case of a participating province, the tax rate for that province; and

  • (b) in the case of a non-participating province, 0%.

“specified item”

« article déterminé »

“specified item”, in respect of a province, means property or a service that is an item included in a schedule to the Deduction for Provincial Rebate (GST/HST) Regulations and in respect of which an amount may be paid or credited under an Act of the legislature of the province.