Electronic Filing and Provision of Information (GST/HST) Regulations

Marginal note:Simplified reporting of specified housing supplies — election

• 8.1 (1) If a person makes specified housing supplies in respect of which tax under subsection 165(1) of the Act becomes payable before May 1, 2016 and the person files an election in respect of a particular reporting period of the person that ends on or after May 1, 2016 but before 2017 or, if no reporting period of the person ends on or after May 1, 2016 but before 2017, that is the first reporting period of the person that ends after 2016, for the purposes of section 284.01 of the Act, the following amounts are prescribed amounts in respect of a specified return for the particular reporting period:

  • (a) for each calendar year, beginning with 2010 and ending with the calendar year in which the particular reporting period ends, the total of all consideration for specified housing supplies made by the person in Ontario in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period;

  • (b) for each calendar year, beginning with 2010 and ending with the calendar year in which the particular reporting period ends, the total of all consideration for specified housing supplies made by the person in Nova Scotia in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period;

  • (c) for each calendar year, beginning with 2010 and ending with 2013, the total of all consideration for specified housing supplies made by the person in British Columbia in respect of which tax becomes payable during that calendar year but before April 1, 2013;

  • (d) for each calendar year, beginning with 2013 and ending with 2015, the total of all consideration for specified housing supplies made by the person in Prince Edward Island in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period;

  • (d.1) for each calendar year, beginning with 2016 and ending with the calendar year in which the particular reporting period ends, the following totals of all consideration for specified housing supplies made by the person in Prince Edward Island in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period:

    • (i) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(1) of the Act became payable before October 1, 2016,

    • (ii) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(1) of the Act became payable on or after October 1, 2016 and in respect of which tax under subsection 165(2) of the Act did not apply, and

    • (iii) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(2) of the Act applies and became payable on or after October 1, 2016;

  • (e) for each calendar year, beginning with 2016 and ending with the calendar year in which the particular reporting period ends, the total of all consideration for specified housing supplies made by the person in New Brunswick in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period; and

  • (f) for each calendar year, beginning with 2016 and ending with the calendar year in which the particular reporting period ends, the total of all consideration for specified housing supplies made by the person in Newfoundland and Labrador in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period.

• Marginal note:Non-application of sections 3 and 8

  (2) If an election is filed by a person under subsection (1) in respect of a particular reporting period of the person,

  • (a) section 3 does not apply to a return filed for the particular reporting period; and

  • (b) section 8 does not apply to the particular reporting period and to any reporting period of the person ending before the particular reporting period.

• Marginal note:Form and filing of election

  (3) An election under subsection (1) in respect of a particular reporting period of a person

  • (a) is to be made in prescribed form containing prescribed information; and

  • (b) is to be filed by the person with the Minister in prescribed manner on or after May 1, 2016 but no later than the day on or before which the return for the particular reporting period is required to be filed.