Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

New Harmonized Value-added Tax System Regulations, No. 2 (SOR/2010-151)

Regulations are current to 2022-09-22 and last amended on 2021-06-29. Previous Versions

RELATED PROVISIONS

  • — SOR/2011-56, s. 76

    • 76 Sections 28 and 29 apply

      • (a) to any supply made on or after July 1, 2010; and

      • (b) in respect of any consideration for a supply that becomes due, or is paid without having become due, on or after July 1, 2010.

  • — SOR/2011-56, s. 77

    • 77 Sections 31 and 32 apply in respect of any reporting period of a person that ends on or after July 1, 2010.

  • — SOR/2011-56, s. 78

    • 78 Subsections 33(1), 34(1) and 35(1) are deemed to have come into force on June 18, 2009, except that, before July 1, 2010, subsection 51(5) of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by subsection 33(1), subsection 52(5) of those Regulations, as enacted by subsection 34(1), and subsection 53(5) of those Regulations, as enacted by subsection 35(1), are to be read without reference to “and for the purposes of section 54”.

  • — SOR/2011-56, s. 79

    • 79 Subsection 33(2) applies in respect of any taxable supply by way of sale of a single unit residential complex made after the day on which these Regulations are published in the Canada Gazette, unless the supply is made pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before that day.

  • — SOR/2011-56, s. 80

    • 80 Subsection 34(2) applies in respect of any taxable supply by way of sale of a residential condominium unit made after the day on which these Regulations are published in the Canada Gazette, unless the supply is made pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before that day.

  • — SOR/2011-56, s. 81

    • 81 Subsection 35(2) applies in respect of any taxable supply by way of sale of a condominium complex or residential condominium unit made after the day on which these Regulations are published in the Canada Gazette, unless the supply is made pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before that day.

  • — SOR/2011-56, s. 82

    • 82 Section 36 applies to any rebate in respect of a residential complex for which an application is filed after the day on which these Regulations are published in the Canada Gazette, unless the rebate is in respect of tax deemed under subsection 51(9), 52(9) or 53(11) of the New Harmonized Value-added Tax System Regulations, No. 2, as the case may be, to have been paid in respect of the taxable supply by way of sale, referred to in whichever of those subsections is applicable, of the residential complex that is made pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before that day.

  • — 2012, c. 19, s. 51(2)

      • 51 (2) Subsection (1) applies to goods imported on or after June 1, 2012.

  • — SOR/2012-191, s. 53

    • 53 Sections 4 and 5, the definition specified time in section 26 of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by subsection 27(2), and sections 28 to 30 apply in respect of any reporting period of a person that ends on or after July 1, 2010.

  • — SOR/2012-191, s. 68

    • 68 Subsection 34(1) applies in respect of a supply of a residential complex in respect of which tax becomes payable because of subsection 168(5) of the Act after March 31, 2012.

  • — SOR/2012-191, s. 69

    • 69 Subsections 34(2) to (5) apply in respect of a supply of a residential complex in respect of which tax becomes payable because of subsection 168(5) of the Act after March 31, 2013.

  • — SOR/2012-191, s. 70

    • 70 Section 35 and subsections 36(2) to (5) apply in respect of a building, or a part of a building, in which a residential unit forming part of a residential complex is situated if the builder of the complex is deemed under section 191 of the Act to have made a supply of the complex after March 31, 2013.

  • — SOR/2012-191, s. 71

    • 71 Subsection 36(1) applies in respect of a building, or a part of a building, in which a residential unit forming part of a residential complex is situated if the builder of the complex is deemed under section 191 of the Act to have made a supply of the complex after March 31, 2012.

  • — SOR/2012-191, s. 72

    • 72 Section 37 and subsection 38(2) apply in respect of a supply made by a cooperative housing corporation to an individual of a share of the capital stock of the corporation if tax in respect of the supply, referred to in paragraph 255(2)(a) of the Act, of the complex to the corporation becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, after March 31, 2013.

  • — SOR/2012-191, s. 73

    • 73 Subsection 38(1) applies in respect of a supply made by a cooperative housing corporation to an individual of a share of the capital stock of the corporation if tax in respect of the supply, referred to in paragraph 255(2)(a) of the Act, of the complex to the corporation becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, after March 31, 2012.

  • — SOR/2012-191, s. 75

    • 75 Subsection 39(1) applies to any rebate that is in respect of a residential complex in respect of which the construction or substantial renovation is substantially completed after March 31, 2012 and for which an application is filed with the Minister of National Revenue after that day.

  • — SOR/2012-191, s. 76

    • 76 Subsections 39(2) to (4), (6) and (7) apply to any rebate in respect of a residential complex for which an application is filed with the Minister of National Revenue after March 31, 2017.

  • — SOR/2012-191, s. 77

    • 77 Subsection 40(1) applies in respect of a residential complex, an interest in a residential complex or an addition in respect of which the particular time referred to in paragraph 256.2(3)(b) of the Act is after March 31, 2012.

  • — SOR/2012-191, s. 78

    • 78 Subsections 40(2) and (13) apply in respect of a residential complex, an interest in a residential complex or an addition in respect of which the particular time referred to in paragraph 256.2(3)(b) of the Act is after March 31, 2013.

  • — SOR/2012-191, s. 79

    • 79 Subsection 40(3) applies in respect of a residential complex or addition in respect of which the particular time referred to in paragraph 256.2(4)(c) of the Act is after March 31, 2012.

  • — SOR/2012-191, s. 80

    • 80 Subsection 40(4) applies in respect of a residential complex or addition in respect of which the particular time referred to in paragraph 256.2(4)(c) of the Act is after March 31, 2013.

  • — SOR/2012-191, s. 81

    • 81 Subsection 40(5) applies in respect of a residential unit included in a residential complex if tax in respect of the supply, referred to in subparagraph 256.2(5)(a)(i) or (ii) of the Act, of the complex becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, after March 31, 2012.

  • — SOR/2012-191, s. 82

    • 82 Subsection 40(6) applies in respect of a residential unit included in a residential complex if tax in respect of the supply, referred to in subparagraph 256.2(5)(a)(i) or (ii) of the Act, of the complex becomes payable because of subsection 168(5) of the Act, or is deemed under section 191 of the Act to have been paid, after March 31, 2013.

  • — SOR/2012-191, s. 83

    • 83 Subsections 40(7) and (8) apply in respect of an exempt supply of land made by a person that results in the person being deemed to have made the taxable supply of the land referred to in subparagraph 256.2(6)(a)(ii) and to have paid tax after March 31, 2012 in respect of that supply.

  • — SOR/2012-191, s. 84

    • 84 Subsection 40(9) applies in respect of an exempt supply of land made by a person that results in the person being deemed to have made the taxable supply of the land referred to in subparagraph 256.2(6)(a)(ii) and to have paid tax after March 31, 2013 in respect of that supply.

  • — SOR/2012-191, s. 85

    • 85 Subsection 40(12) is deemed to have come into force on July 1, 2010, except that, if a person has filed an application for a rebate under section 259 of the Act before April 1, 2013 and, in determining the amount of that rebate, the person has included all or part of the amount of tax that the person would otherwise be entitled to include in determining the amount of a particular rebate under subsection 256.21(1) of the Act in respect of real property, the following rules apply:

      • (a) subsection 47(12.2) of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by subsection 40(12), does not apply in respect of the particular rebate;

      • (b) the person may, despite subsections 47(11) and (11.1) of those Regulations, file an application for the particular rebate before April 1, 2013;

      • (c) if, in the absence of this paragraph, the particular rebate would not be payable to the person only because of the application of subsection 256.2(7) of the Act in relation to another rebate under section 256.2 of the Act in respect of the real property, for the purpose of applying any of subsections 47(3) to (10) of those Regulations in respect of the real property, the person is deemed to be entitled to claim the other rebate; and

      • (d) any part of a rebate under section 259 of the Act claimed by the person that is attributable to the tax included in determining the amount of the particular rebate is to be deducted from the amount of the particular rebate.

  • — 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/2013-44, s. 50

      • 50 (1) Subparagraphs 42(d.1)(i) to (iii) of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by section 33, apply for the purpose of determining a rebate in respect of a supply, to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act, of a building or part of it in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after April 1, 2013, unless no tax is payable under subsection 165(2) of that Act in respect of the supply referred to in that paragraph.

      • (2) Subparagraphs 42(d.1)(iv) and (v) of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by section 33, apply for the purpose of determining a rebate in respect of a supply, to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act, of a building or part of it in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after the later of April 1, 2013 and the day on which these Regulations are first published in the Canada Gazette, unless no tax is payable under subsection 165(2) of that Act in respect of the supply referred to in that paragraph.

  • — SOR/2013-44, s. 51

      • 51 (1) Subparagraphs 44(d.1)(i) to (iii) of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by section 34, apply for the purpose of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation if the rebate application is filed on or after April 1, 2013, unless the corporation paid no tax under subsection 165(2) of the Excise Tax Act in respect of the supply referred to in paragraph 255(2)(a) of that Act of the complex to the corporation.

      • (2) Subparagraphs 44(d.1)(iv) and (v) of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by section 34, apply for the purpose of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation if the rebate application is filed on or after the later of April 1, 2013 and the day on which these Regulations are first published in the Canada Gazette, unless the corporation paid no tax under subsection 165(2) of the Excise Tax Act in respect of the supply referred to in paragraph 255(2)(a) of that Act of the complex to the corporation.

  • — 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/2013-71, s. 23

    • 23 Sections 6 to 10 apply

      • (a) to any supply made on or after July 1, 2010; and

      • (b) in respect of any consideration for a supply that becomes due, or is paid without having become due, on or after July 1, 2010.

  • — SOR/2016-119, s. 29

    • 29 Subsection 14(1) applies for the purposes of determining a rebate in respect of a supply to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act of a building, or part of it, in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after July 1, 2016, unless possession or use of the complex is transferred to the recipient of the supply under a written agreement of purchase and sale entered into on or before March 30, 2016.

  • — SOR/2016-119, s. 30

    • 30 Subsection 14(2) applies for the purposes of determining a rebate in respect of a supply to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act of a building, or part of it, in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after July 1, 2016, unless possession or use of the complex is transferred to the recipient of the supply under a written agreement of purchase and sale entered into on or before May 3, 2016.

  • — SOR/2016-119, s. 31

    • 31 Section 15 applies for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation acquired by the particular individual for the purpose of using a residential unit in a residential complex as the primary place of residence of the particular individual or a relation (as defined in subsection 255(1) of the Excise Tax Act) of the particular individual if the corporation paid tax under subsection 165(2) of the Excise Tax Act at a rate of 10% in respect of a taxable supply of the residential complex to the corporation.

  • — SOR/2016-212, s. 28

    • 28 Section 13 applies for the purposes of determining a rebate in respect of a supply to a particular individual referred to in subsection 254.1(2) of the Excise Tax Act of a building, or part of it, in which a residential unit forming part of a residential complex is situated if the supply of the complex referred to in paragraph 254.1(2)(d) of that Act is deemed under section 191 of that Act to have been made on or after October 1, 2016, unless possession or use of the complex is transferred to the recipient of the supply under a written agreement of purchase and sale entered into on or before June 16, 2016.

  • — SOR/2016-212, s. 29

    • 29 Section 14 applies for the purposes of determining a rebate in respect of a supply, by a cooperative housing corporation to a particular individual, of a share of the capital stock of the corporation acquired by the particular individual for the purpose of using a residential unit in a residential complex as the primary place of residence of the particular individual or a relation (as defined in subsection 255(1) of the Excise Tax Act) of the particular individual if the corporation paid tax under subsection 165(2) of the Excise Tax Act at a rate of 10% in respect of a taxable supply of the residential complex to the corporation.

  • — SOR/2016-306, s. 5

    • 5 Sections 2 and 3 apply in respect of tax that

      • (a) becomes payable after 2016 without having been paid before 2017; or

      • (b) is paid after 2016 without having become payable before 2017.

  • — SOR/2019-59, s. 49

    • 49 Sections 7 to 7.02 of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by section 29, section 31, section 12.2 of those Regulations, as enacted by section 32, and sections 33 to 35 apply in respect of any supply made after July 22, 2016.

  • — SOR/2019-59, s. 50

    • 50 Section 7.03 of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by section 29, applies in respect of any specified year of a person that ends after July 22, 2016.

  • — SOR/2019-59, s. 51

    • 51 Section 30 applies in respect of property that is brought into a province after July 22, 2016.

  • — SOR/2019-59, s. 52

    • 52 Section 12.1 of the New Harmonized Value-added Tax System Regulations, No. 2, as enacted by section 32, applies in respect of goods released after July 22, 2016.

  • — 2021, c. 23, s. 116(2)

      •  (2) Subsection (1) applies in respect of

        • (a) any rebate under subsection 256.21(1) of the Excise Tax Act, the amount of which is determined under subsection 41(2), 43(1) or 45(2) of the Regulations, in respect of which the agreement referred to in paragraph 254(2)(b), 254.1(2)(a) or 255(2)(c) of that Act, as the case may be, is entered into after April 19, 2021; and

        • (b) any rebate under subsection 256.21(1) of the Excise Tax Act, the amount of which is determined under subsection 46(2) of the Regulations

          • (i) in respect of a residential complex (other than a mobile home or floating home) if the construction or substantial renovation of the residential complex is substantially completed after April 19, 2021, or

          • (ii) in respect of a mobile home or floating home acquired, imported or brought into a participating province after April 19, 2021.

Date modified: