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  1. Nova Scotia HST Regulations, 2010 - SOR/2010-99 (Section 1)
    Marginal note:Definitions
    •  (1) The following definitions apply in these Regulations.

      continuous freight movement

      continuous freight movement  has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. (service continu de transport de marchandises)

      freight transportation service

      freight transportation service  has the same meaning as in subsection 1(1) of Part VII of Schedule VI to the Act. (service de transport de marchandises)

      validity period

      validity period  of a passenger transportation pass means

      • (a) the period throughout which the passenger transportation pass entitles an individual to transportation services; or

      • (b) if the period described in paragraph (a) is not ascertainable at the time when the passenger transportation pass is supplied to a recipient, the period beginning on the day on which the passenger transportation pass is delivered or made available to the recipient of the supply and ending on the day on which the passenger transportation pass expires or, in the absence of an expiration date, ending on July 1, 2012. (période de validité)


  2. Nova Scotia HST Regulations, 2010 - SOR/2010-99 (Section 19)
    • [...]

    • (2) Section 2 applies

      • [...]

      • (b) to any consideration for a supply (other than a continuous supply) by way of sale of tangible personal property or intangible personal property (other than an admission, a passenger transportation pass or a membership that is not a membership for the lifetime of an individual) that becomes due, or is paid without having become due, on or after July 1, 2010;

      • [...]

      • (g) to any consideration for a supply by way of sale of intangible personal property that is a membership (other than a membership for the lifetime of an individual), an admission or a passenger transportation pass that

        • [...]

        • (ii) is attributable to,

          • [...]

          • (B) in the case of a passenger transportation pass, the portion of the validity period of the passenger transportation pass that is after June 2010;

    • (3) Despite subsection (2), section 2 does not apply in respect of

      • [...]

      • (c) a supply of a service that is the transportation of an individual or the transportation of the individual’s baggage in connection with the transportation of the individual if the transportation of the individual is part of a continuous journey that begins before July 1, 2010;

      • (d) a supply of a freight transportation service in respect of a continuous freight movement of tangible personal property if the shipper transfers possession of the property to the first carrier engaged in the continuous freight movement before July 1, 2010;

      • [...]

      • (f) a supply of a passenger transportation pass in respect of which the validity period begins before July 1, 2010 and ends before August 1, 2010;


  3. Nova Scotia HST Regulations, 2010 - SOR/2010-99 (Section 6)
    Marginal note:Transition — passenger transportation passes
    •  (1) Subject to subsection (2) and section 8, if a registrant makes a taxable supply (other than a zero-rated supply) of a passenger transportation pass in Nova Scotia or in the Nova Scotia offshore area to a person that is not a consumer of the passenger transportation pass and tax under subsection 165(2) of the Act is payable by the person in respect of an amount of consideration for the supply that becomes due, or is paid without having become due, after April 6, 2010 and before May 1, 2010, and a portion of that amount is attributable to any part of the validity period of the passenger transportation pass that is after June 2010, for the purposes of Part IX of the Act, the tax (in this section referred to as the “total tax”) under subsection 165(2) of the Act shall be calculated at the rate of 10% on that portion and the following rules apply:

      [...]

    • Marginal note:Exception

      (2) Subsection (1) does not apply in respect of a taxable supply of a passenger transportation pass of which the validity period begins before July 1, 2010 and ends before August 1, 2010.


  4. Nova Scotia HST Regulations, 2010 - SOR/2010-99 (Section 3)
    Marginal note:Transition — services
    • [...]

    • (2) Subsection (1) does not apply in respect of a taxable supply of a service if,

      • (a) in the case of a service that is the transportation of an individual or the transportation of the individual’s baggage in connection with the transportation of the individual, the transportation of the individual is part of a continuous journey that begins before July 1, 2010;

      • (b) in the case of a freight transportation service in respect of a continuous freight movement of tangible personal property, the shipper transfers possession of the property to the first carrier engaged in the continuous freight movement before July 1, 2010; and



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