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

Marginal note:Specified provincial tax

8 For the purposes of paragraph (d) of the definition specified provincial tax in section 220.01 of the Act,

• (a) in the case of a vehicle registered in the province of Ontario, the prescribed tax is the tax imposed under the Retail Sales Tax Act, R.S.O. 1990, c. R.31, as amended from time to time; and

• (b) in the case of a vehicle registered in the province of British Columbia, the prescribed tax is the tax imposed under Part 5 of the Consumption Tax Rebate and Transition Act, S.B.C. 2010, c. 5, as amended from time to time.