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

Marginal note:Non-taxable property — restriction

12 For the purposes of paragraphs 220.05(3)(a) and 220.06(3)(a) of the Act, the following property is prescribed:

• (a) property that is brought into a participating province by a person after having been supplied to the person by another person in circumstances in which tax was payable in respect of the property by the person under subsection 165(2) or section 218.1 of the Act;

• (b) property that is brought into a participating province by a person after having been imported by the person in circumstances in which tax was payable under section 212.1 of the Act and the person was not entitled to a rebate of that tax under section 261.2 of the Act; and

• (c) property that is brought into a participating province by a person after having been used in, and removed from, a participating province by the person and in respect of which the person was not entitled to claim a rebate under section 261.1 of the Act.