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1 The definitions in this section apply in these Regulations.

composite property

composite property  means property that is wrapped, packaged or otherwise prepared for sale as a single product the only components of which are a printed book and

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national standard

national standard  means a standard of the National Standards of Canada, as they read on January 1, 2010, in the subject area CAN/CGSB-49, Garment Sizes, published by the Canadian General Standards Board. (norme nationale)

qualifying food and beverages

qualifying food and beverages  means food or beverages (other than wine, spirits, beer, malt liquor or other alcoholic beverages) for human consumption that are, having regard to the nature of the product, the quantity sold or its packaging, sold in a form suitable for immediate consumption and that are

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• (e) cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies, croissants with sweetened filling or coating, or similar products if they are not prepackaged for sale to consumers and are sold as single servings in quantities of less than six;

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• (j) any of the following beverages sold to a person at the same time as food or beverages that are described in any of paragraphs (a) to (i) and the supply of which is not a zero-rated supply:

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qualifying heating oil

qualifying heating oil  means fuel (other than heavy fuel oil or fuel sold as fuel for use in internal combustion engines) that is suitable for use as heating oil and is marketed or sold as fuel for use as heating oil for heating homes, buildings or similar structures. (huile de chauffage admissible)

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2.1 For the purposes of the new harmonized value-added tax system, section 181 of the Act is adapted according to the following rules:

• (a) the reference to “a supply made in a participating province” in paragraph (a) of the definition tax fraction in subsection 181(1) of the Act is to be read as “a supply made in a participating province (other than a supply in respect of which the supplier pays to, or credits in favour of, the recipient of the supply an amount prescribed for the purposes of subsection 234(3) or a supply in respect of which the supplier credits a qualifying amount (as defined in section 1 of the Credit for Provincial Relief (HST) Regulations) to a person)”; and

• (b) for the purposes of paragraphs 181(2)(b) and (c) of the Act, if the tax fraction referred to in those paragraphs is determined under paragraph (b) of the definition tax fraction in subsection 181(1) of the Act, the references in paragraphs 181(2)(b) and (c) of the Act to “tax collectible” is to be read as “tax collectible under subsection 165(1)” and the reference in paragraph 181(2)(c) of the Act to “tax payable” is to be read as “tax payable under subsection 165(1)”.

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2.2 Section 234 of the Act is modified to adapt that section to the new harmonized value-added tax system by adding the following subsection after subsection (4) of that section:

• Marginal note:Additional restriction

  (4.1) No amount of an input tax credit, rebate, refund or remission under this or any other Act of Parliament, and no amount of a tax benefit (as defined in subsection 274(1)), shall be credited, paid, granted or allowed to the extent that it can reasonably be regarded that the amount is determined, directly or indirectly, in relation to an amount that is prescribed for the purposes of subsection (3).

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