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

Version of section 2 from 2013-04-18 to 2019-03-03:


Marginal note:Prescribed classes

  •  (1) For the purposes of subsection 132.1(3) of the Act, the following classes of persons are prescribed:

    • (a) charities;

    • (b) non-profit organizations; and

    • (c) selected public service bodies, as defined in subsection 259(1) of the Act.

  • Marginal note:Permanent establishment in a province

    (2) For the purposes of subsection 132.1(3) of the Act, a person referred to in subsection (1) is deemed to have a permanent establishment in a province if a place in the province would be a permanent establishment (as defined for the purposes of Part IV of the Income Tax Regulations) of the person under the following circumstances:

    • (a) the person were a corporation; and

    • (b) the person’s activities were a business for the purposes of the Income Tax Act.

  • Marginal note:Permanent establishment in province — provincial series

    (3) For the purposes of subsection 132.1(3) of the Act, a stratified investment plan with one or more provincial series is a prescribed person and is deemed, for each province in respect of which the investment plan has a provincial series, to have a permanent establishment in the province for the purpose of applying subsection 132.1(1) of the Act for the purpose of section 218.1 and Division IV.1 of Part IX of the Act.

  • Marginal note:Permanent establishment in province — provincial investment plan

    (4) For the purposes of subsection 132.1(3) of the Act, a financial institution that is a provincial investment plan for a province is a prescribed person and is deemed to have a permanent establishment in the province for the purpose of applying subsection 132.1(1) of the Act for the purpose of section 218.1 and Division IV.1 of Part IX of the Act.

  • SOR/2011-56, s. 25
  • SOR/2013-71, s. 5
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