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  1. Taxes, Duties and Fees (GST/HST) Regulations - SOR/91-34 (Section 3)
    Taxes, Duties and Fees (GST/HST) Regulations

     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.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,

    • (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,

      • [...]

      • (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:

      [...]

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

      • [...]

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

        • [...]

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

        [...]

    [...]


  2. Taxes, Duties and Fees (GST/HST) Regulations - SOR/91-34 (Section 2)
    Taxes, Duties and Fees (GST/HST) Regulations
    • [...]

    • (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.

    [...]



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