Electronic Filing and Provision of Information (GST/HST) Regulations (SOR/2010-150)

RELATED PROVISIONS

• — SOR/2013-44, s. 49

  • 49 Sections 21 to 26, 28, 29, 31 and 32 apply in respect of any reporting period of a person that ends on or after April 1, 2013, except that no person is liable to a penalty the amount of which is determined under the Electronic Filing and Provision of Information (GST/HST) Regulations in respect of amounts prescribed under those Regulations in respect of Prince Edward Island and to be reported in a specified return that is filed before the day that is the later of April 1, 2013 and the day on which these Regulations are first published in the Canada Gazette.

• — SOR/2013-71, s. 20

  • 20 Section 1, sections 1 and 2, paragraphs 3(a) and (d) to (f) and sections 4 to 20, 22, 23, 25 and 27 to 72 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations, as enacted by section 2, sections 12 and 13 and Part 4 apply in respect of a reporting period of a person that ends on or after July 1, 2010, except that

    • (a) in determining if a financial institution is a prescribed financial institution throughout a reporting period in a fiscal year that ends in a taxation year of the financial institution that begins before the day on which these Regulations are published in the Canada Gazette, Part II, the definition permanent establishment in subsection 1(1) of those Regulations, as enacted by section 2, is to be read without reference to

      • (i) the words “other than an investment plan” in paragraphs (a) and (b), and

      • (ii) paragraph (c);

    • (b) in determining under section 7 of those Regulations, as enacted by section 2, if an investment plan is a qualifying small investment plan for a particular fiscal year of the investment plan that begins on or before January 28, 2011 the description of A in subsection 7(1) of those Regulations is to be read without reference to paragraphs (b) and (c) and the description of B in that subsection is to be read without reference to paragraphs (b) and (c);

    • (c) in determining under section 7 of those Regulations, as enacted by section 2, if an investment plan is a qualifying small investment plan for a particular fiscal year of the investment plan that begins after January 28, 2011 and before the day on which these Regulations are published in the Canada Gazette, Part II, the investment plan may elect to read the description of A in subsection 7(1) of those Regulations without reference to paragraph (c) and the description of B in that subsection without reference to paragraphs (b) and (c);

    • (d) in determining if section 9 of those Regulations, as enacted by section 2, applies in respect of a reporting period of an investment plan that begins before the day on which these Regulations are published in the Canada Gazette, Part II, the investment plan may elect to read the reference to “preceding taxation year” in paragraph 13(a) of those Regulations, as enacted by section 2, as a reference to “taxation year”;

    • (e) before the day on which these Regulations are published in the Canada Gazette, Part II, subsection 14(1) of those Regulations, as enacted by section 2, is to be read without reference to “if section 13 does not apply in respect of a reporting period in the fiscal year”;

    • (f) before October 12, 2011, any reference to “revenu brut” in sections 16, 20, 22 and 23 of the French version of those Regulations, as enacted by section 2, is to be read as a reference to “recettes brutes”;

    • (g) in determining a selected listed financial institution’s percentage for a particular period that begins before the day on which these Regulations are published in the Canada Gazette, Part II under section 25 of those Regulations, as enacted by section 2, the financial institution may elect to read the references to “calendar quarter” in subsections 25(2) and (3) of those Regulations as references to “calendar month”;

    • (h) no person is liable to a penalty under subsection 52(12) or (13) of those Regulations, as enacted by section 2, in respect of information that is required to be provided to an investment plan on or before the day on which these Regulations are published in the Canada Gazette, Part II;

    • (i) if an election made under subsection 53(1) of those Regulations, as enacted by section 2, by an investment plan and the manager of the investment plan is in effect at a time that is on or before the particular day on which these Regulations are published in the Canada Gazette, Part II and that is immediately before the time at which the investment plan ceases to exist, the manager must file with the Minister of National Revenue a return described in subsection 53(5) of those Regulations, as enacted by section 2, on or before the day that is six months after the particular day unless the investment plan files the return on or before the particular day;

    • (j) if an election made under subsection 54(1) of those Regulations, as enacted by section 2, by an investment plan and the manager of the investment plan is in effect at a time that is on or before the particular day on which these Regulations are published in the Canada Gazette, Part II and that is immediately before the time at which the investment plan ceases to exist and if paragraph 54(11)(a) of those Regulations, as enacted by section 2 does not apply in respect of the election, the manager must file with the Minister of National Revenue a return described in paragraph 54(11)(b) of those Regulations, as enacted by section 2, on or before the later of

      • (i) the day that is six months after the particular day, and

      • (ii) the day on which the return would otherwise be required to be filed under subsection 54(8) of those Regulations, as enacted by section 2; and

    • (k) no person is liable to a penalty the amount of which is determined under section 7 of the Electronic Filing and Provision of Information (GST/HST) Regulations, as amended by section 16, in respect of a particular amount that is

      • (i) in respect of a specified return for a reporting period that is filed before the day on which these Regulations are published in the Canada Gazette, Part II, and

      • (ii) prescribed, for the purposes of section 284.01 of the Excise Tax Act, by subsection 5(4) of those Regulations, as enacted by section 15.

• — SOR/2016-119, s. 26

  • 26 Subsection 9(1) applies

    • (a) in respect of any reporting period of a person that ends after March 22, 2016; and

    • (b) to any supply made by a person of a residential complex that is a qualifying housing supply in respect of which tax under subsection 165(1) of the Act becomes payable on or after July 1, 2010 but on or before the last day of a reporting period if the person files an election under section 8.1 of the Electronic Filing and Provision of Information (GST/HST) Regulations, as enacted by section 11, in respect of the reporting period.

• — SOR/2016-119, s. 27

  • 27 Subsection 9(2), section 8 of the Electronic Filing and Provision of Information (GST/HST) Regulations, as enacted by section 11, section 12 and subsection 13(2) apply in respect of any reporting period of a person that ends on or after July 1, 2016, except that no person is liable to a penalty the amount of which is determined under the Electronic Filing and Provision of Information (GST/HST) Regulations in respect of amounts that are prescribed under those Regulations in respect of New Brunswick or Newfoundland and Labrador and that are to be reported in a specified return that is filed before the day that is the later of July 1, 2016 and the day on which these Regulations are first published in the Canada Gazette.

• — SOR/2016-119, s. 28

  • 28 Section 10, section 8.1 of the Electronic Filing and Provision of Information (GST/HST) Regulations, as enacted by section 11, and subsection 13(1) apply in respect of any reporting period of a person that ends on or after July 1, 2010.

• — SOR/2016-212, s. 27

  • 27 Sections 9 to 12 apply in respect of any reporting period of a person that ends on or after October 1, 2016.

• — 2023, c. 26, s. 112(2)

  • •  (2) Subsection (1) applies in respect of reporting periods that begin after 2023.