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

Marginal note:Sales of formerly qualifying housing — Ontario and British Columbia

9 If a builder is the recipient of supplies of residential complexes that are qualifying housing supplies made in Ontario or British Columbia and the builder makes other subsequent supplies of the residential complexes in Ontario or British Columbia in respect of which tax under subsection 165(2) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of all consideration for those qualifying housing supplies made in Ontario and the total of all consideration for those qualifying housing supplies made in British Columbia are prescribed amounts in respect of a specified return for the reporting period.