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

Marginal note:Non-taxable property — subsection 220.06(3)

11 For the purposes of paragraph 220.06(3)(b) of the Act, no tax is payable under subsection 220.06(1) of the Act in respect of a supply of property made to a recipient that is delivered or made available to the recipient in a participating province, or is sent by mail or courier to an address in the participating province, if

• (a) the supply is made by a person that paid tax under section 220.05 or 220.07 of the Act in respect of bringing the property into the participating province;

• (b) the total of all amounts, each of which is an amount of tax that would, in the absence of this paragraph and paragraphs 10(b) and 15(b), become payable under Division IV.1 of Part IX of the Act by the recipient and in respect of which subsection 220.09(3) of the Act would not apply if that tax became payable by the recipient, is $25 or less in the calendar month that includes the day on which the property is delivered or made available to the recipient in the participating province; or

• (c) the recipient is a provincial investment plan or a provincial stratified investment plan and, in the case of a provincial stratified investment plan, the recipient is acquiring the property for the purpose of consumption, use or supply in the course of activities relating to one or more provincial series of the recipient.