New Harmonized Value-added Tax System Regulations, No. 2

Marginal note:Non-taxable property — subsection 220.05(3)

10 For the purposes of paragraph 220.05(3)(b) of the Act, no tax is payable under subsection 220.05(1) of the Act in respect of property brought into a participating province by a person if

• (a) the property is supplied by the person to a recipient that paid tax under section 220.06 of the Act in respect of the supply and is delivered or made available to the recipient in the participating province or sent by mail or courier to an address in the participating province; or

• (b) the total of all amounts, each of which is an amount of tax that would, in the absence of this paragraph and paragraphs 11(b) and 15(b), become payable under Division IV.1 of Part IX of the Act by the person and in respect of which subsection 220.09(3) of the Act would not apply if that tax became payable by the person, is $25 or less in the calendar month that includes

  • (i) in the case of property that is a specified motor vehicle that the person is required to register under the laws of the participating province relating to the registration of motor vehicles, the day that is the earlier of the day on which the person registers the vehicle and the day on or before which the person is required to register the vehicle, and

  • (ii) in any other case, the day on which the property is brought into the participating province.