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

Search

This Web page has been archived on the Web.

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

Version of section 44 from 2010-06-17 to 2012-09-19:
 


Marginal note:Amounts and rates for participating provinces

44 In applying subsection 255(2) of the Act in respect of

  • (a) a residential complex situated in Ontario,

    • (i) the references in that subsection to “$472,500” are to be read as references to “$508,500”,

    • (ii) the references in that subsection to “$367,500” are to be read as references to “$395,500”,

    • (iii) the reference in that subsection to “$105,000” is to be read as a reference to “$113,000”,

    • (iv) the reference in paragraph (g) of that subsection to “1.71%” is to be read as a reference to “the lesser of $6,300 and 1.60%”, and

    • (v) the reference in the description of A in the formula in paragraph (h) of that subsection to “1.71%” is to be read as a reference to “1.60%”;

  • (b) a residential complex situated in Nova Scotia,

    • (i) the references in that subsection to “$472,500” are to be read as references to “$517,500”,

    • (ii) the references in that subsection to “$367,500” are to be read as references to “$402,500”,

    • (iii) the reference in that subsection to “$105,000” is to be read as a reference to “$115,000”,

    • (iv) the reference in paragraph (g) of that subsection to “1.71%” is to be read as a reference to “the lesser of $6,300 and 1.57%”, and

    • (v) the reference in the description of A in the formula in paragraph (h) of that subsection to “1.71%” is to be read as a reference to “1.57%”;

  • (c) a residential complex situated in New Brunswick,

    • (i) the references in that subsection to “$472,500” are to be read as references to “$508,500”,

    • (ii) the references in that subsection to “$367,500” are to be read as references to “$395,500”,

    • (iii) the reference in that subsection to “$105,000” is to be read as a reference to “$113,000”,

    • (iv) the reference in paragraph (g) of that subsection to “1.71%” is to be read as a reference to “the lesser of $6,300 and 1.60%”, and

    • (v) the reference in the description of A in the formula in paragraph (h) of that subsection to “1.71%” is to be read as a reference to “1.60%”;

  • (d) a residential complex situated in British Columbia,

    • (i) the references in that subsection to “$472,500” are to be read as references to “$504,000”,

    • (ii) the references in that subsection to “$367,500” are to be read as references to “$392,000”,

    • (iii) the reference in that subsection to “$105,000” is to be read as a reference to “$112,000”,

    • (iv) the reference in paragraph (g) of that subsection to “1.71%” is to be read as a reference to “the lesser of $6,300 and 1.61%”, and

    • (v) the reference in the description of A in the formula in paragraph (h) of that subsection to “1.71%” is to be read as a reference to “1.61%; and

  • (e) a residential complex situated in Newfoundland and Labrador,

    • (i) the references in that subsection to “$472,500” are to be read as references to “$508,500”,

    • (ii) the references in that subsection to “$367,500” are to be read as references to “$395,500”,

    • (iii) the reference in that subsection to “$105,000” is to be read as a reference to “$113,000”,

    • (iv) the reference in paragraph (g) of that subsection to “1.71%” is to be read as a reference to “the lesser of $6,300 and 1.60%”, and

    • (v) the reference in the description of A in the formula in paragraph (h) of that subsection to “1.71%” is to be read as a reference to “1.60%”.


Date modified: