Taxes, Duties and Fees (GST/HST) Regulations (SOR/91-34)

Regulations are current to 2017-11-06 and last amended on 2014-10-31. Previous Versions

Taxes, Duties and Fees (GST/HST) Regulations

SOR/91-34

EXCISE TAX ACT

Registration 1990-12-18

Taxes, Duties and Fees (GST/HST) Regulations

P.C. 1990-2743 1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing certain taxes, duties and fees.

 [Repealed, SOR/2006-280, s. 2]

Interpretation

  •  (1) In these Regulations,

    general sales tax rate

    general sales tax rate of a province means

    • (a) for a participating province, the tax rate for the participating province,

    • (b) for Quebec, the rate of tax set out in the first paragraph of section 16 of An Act respecting the Québec sales tax, R.S.Q., c. T-0.1,

    • (c) for Manitoba, the rate of tax set out in subsection 2(1) of The Retail Sales Tax Act, C.C.S.M., c. R130,

    • (c.1) for British Columbia, the rate of tax set out in subsection 34(1) of the Provincial Sales Tax Act, S.B.C. 2012, c. 35,

    • (d) [Repealed, SOR/2013-44, s. 2]

    • (e) for Saskatchewan, the rate of tax set out in subsection 5(1) of The Provincial Sales Tax Act, R.S.S. 1978, c. P-34.1; (taux général de la taxe de vente)

    specified tax rate

    specified tax rate of a province means the rate that is the greater of

    • (a) 12%, and

    • (b) the general sales tax rate of the province plus 4%. (taux de taxe déterminé)

  • (2) In these Regulations, a reference to an Act of the legislature of a province is deemed to be a reference to that Act as amended.

  • SOR/2002-273, s. 2;
  • SOR/2006-280, s. 3;
  • SOR/2010-152, s. 1;
  • SOR/2012-191, s. 6;
  • SOR/2013-44, s. 2.

Prescribed Taxes, Duties and Fees

 The following taxes, duties and fees are prescribed for the purposes of section 154 of the Excise Tax Act:

  • (a) a tax, duty or fee in respect of a transfer of real property where that tax, duty or fee is imposed by or under any of the following, namely,

    • (i) the Land Transfer Tax Act, R.S.O. 1990, c. L.6,

    • (i.1) Chapter 760 of the City of Toronto Municipal Code, made under Part X of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A, if the tax, duty or fee would have applied to that transfer under that chapter as it read on February 1, 2008,

    • (ii) the Land Transfer Duties Act, R.S.Q., c. D-17,

    • (ii.1) Part III.7 of the Taxation Act, R.S.Q., c. I-3,

    • (iii) An Act respecting duties on transfers of immovables, R.S.Q., c. D-15.1,

    • (iv) to (viii) [Repealed, SOR/2002-273, s. 3]

    • (ix) Part V of the Municipal Government Act, S.N.S. 1998, c. 18,

    • (ix.1) [Repealed, SOR/2002-273, s. 3]

    • (x) the Real Property Transfer Tax Act, S.N.B. 1983, c. R-2.1,

    • (xi) Part III of The Tax Administration and Miscellaneous Taxes Act, C.C.S.M., c. T2,

    • (xii) the Property Transfer Tax Act, R.S.B.C. 1996, c. 378,

    • (xiii) The Land Titles Act, 2000, S.S. 2000, c. L-5.1,

    • (xiv) the Land Titles Act, R.S.A. 2000, c. L-4,

    • (xv) the Real Property Transfer Tax Act, S.P.E.I. 2005, c. 49,

    • (xvi) the Registration of Deeds Act, R.S.N.L. 1990, c. R-10, and

    • (xvii) the City of St. John’s Municipal Taxation Act, S.N.L. 2006, c. C-17.1;

  • (b) a tax imposed by the legislature of a province, under an Act referred to in the definition general sales tax rate in subsection 2(1), in respect of an item of property or a service if

    • (i) the tax is calculated as a percentage of the value or price of the property or service,

    • (ii) the tax is payable by the recipient of a supply of the property or service,

    • (iii) the tax is not included in the value or price of the property or service for purposes of calculating any other tax under that Act in respect of that property or service, and

    • (iv) the total of the rates of all taxes that are imposed under that Act in respect of the property or service and calculated as a percentage of the value or price of the property or service does not exceed the specified tax rate of the province; and

  • (c) a tax in respect of a service or an item of property imposed by or under any of the following:

    • (i) to (v) [Repealed, SOR/2002-273, s. 3]

    • (v.1) and (vi) [Repealed, SOR/2002-273, s. 3]

    • (vii) [Repealed, SOR/2010-152, s. 2]

    • (viii) section 330 of The Municipal Act, C.C.S.M., c. M225,

    • (viii.1) subsection 442(1) of The City of Winnipeg Charter, S.M. 2002, c. 39,

    • (ix) [Repealed, SOR/2010-152, s. 2]

    • (ix.1) section 36 of The Power Corporation Act, R.S.S. 1978, c. P-19,

    • (x) The Liquor Consumption Tax Act, S.S. 1979, c. L-19.1,

    • (x.1) [Repealed, SOR/2006-280, s. 4]

    • (xi) section 316 of The Municipalities Act, S.S. 2005, c. M.36.1,

    • (xii) subsection 2(1) of the Tourism Levy Act, R.S.A. 2000, c. T-5.5, and

    • (xiii) [Repealed, SOR/2014-248, s. 8]

    • (xiv) section 2 of the Liquor Tax Act, R.S.Y. 2002, c. 141,

    where

    • (xv) the tax is calculated as a percentage of the value or price of the property or service,

    • (xvi) the tax is payable by the recipient of a supply of the property or service,

    • (xvii) no tax in respect of the property or service is imposed by the legislature of a province under an Act referred to in the definition general sales tax rate in subsection 2(1), and

    • (xviii) the total of the rates of all taxes, each of which is

      • (A) imposed by or under an Act of the legislature of the province in respect of the property or service,

      • (B) calculated as a percentage of the value or price of the property or service, and

      • (C) payable by the recipient of a supply of the property or service,

      does not exceed the specified tax rate of the province.

  • SOR/2002-273, s. 3;
  • SOR/2006-280, s. 4;
  • SOR/2010-152, s. 2;
  • SOR/2014-248, s. 8.

RELATED PROVISIONS

  • — SOR/2002-273, s. 4

      • (1) Section 1 and subsections 2(5) and (8) and 3(13) and (15) are deemed to have come into force on April 1, 1997.

      • (2) Subsections 2(1), (3) and (9) and 3(12) and (23) are deemed to have come into force on July 1, 1992.

      • (3) Subsection 2(4) is deemed to have come into force on April 1, 1996.

      • (4) Subsection 2(6), to the extent that it replaces subparagraph 2(1)(f) of the Regulations, is deemed to have come into force on April 21, 1997.

      • (5) Subsection 2(7) is deemed to have come into force on June 27, 2000.

      • (6) Subsection 3(1) is deemed to have come into force on November 26, 1997.

      • (7) Subsection 3(2) applies in respect of real property transferred after October 8, 1993.

      • (8) Subsection 3(3) is deemed to have come into force on June 20, 1991.

      • (9) Subsection 3(4), to the extent that it repeals subparagraph 3(a)(iv) of the Regulations, is deemed to have come into force on August 1, 1995.

      • (10) Subsection 3(4), to the extent that it repeals subparagraphs 3(a)(v) to (viii) of the Regulations, and subsection 3(6) are deemed to have come into force on August 12, 1992 except that, before April 1996, subparagraph 3(a)(ix.1) of the Regulations, as enacted by subsection 3(6), shall be read as follows:

        • (ix.1) Part IX of the Halifax County Charter Halifax County Charter, S.N.S. 1992, c. 63,

      • (11) Subsections 3(5) and (7) are deemed to have come into force on December 3, 1998.

      • (12) Subparagraph 3(a)(xii) of the Regulations, as enacted by subsection 3(8), is deemed to have come into force on August 1, 1992.

      • (13) Subsections 3(10), 3(14), to the extent that it repeals subparagraph 3(c)(iii) of the Regulations, and 3(20) are deemed to have come into force on December 31, 1990.

      • (14) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(i) of the Regulations, applies in respect of any admission to a place of amusement the consideration for which is paid after June 30, 1992.

      • (15) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(ii) of the Regulations, applies in respect of any advertisement broadcast after June 30, 1992.

      • (16) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(iv) of the Regulations, applies in respect of any telecommunication sent or received after June 30, 1992 and in respect of rents attributable to a period after that day.

      • (17) Subsection 3(16) applies in respect of personal property purchased after March 1999.

      • (18) Subparagraph 3(c)(ix.1) of the Regulations, as enacted by subsection 3(21), is deemed to have come into force on December 10, 1997.

      • (19) Subparagraph 3(c)(x.1) of the Regulations, as enacted by subsection 3(21), is deemed to have come into force on April 1, 1991.]

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