Streamlined Accounting (GST/HST) Regulations (SOR/91-51)

RELATED PROVISIONS

• — SOR/99-368, s. 15

  • • 15 (1) Section 1 and subsection 2(2) are deemed to have come into force on April 1, 1997.

    • (2) The repeal of the definitions basic groceries, medical device, prescription drug and retail establishment in subsection 2(1) of the Regulations, as enacted by subsection 2(1), section 3, subsections 4(4) and 5(1), the definition retail establishment in subsection 19(1) of the Regulations, as enacted by subsection 9(3), and subsections 10(2), 13(2) and 14(4) apply for the purpose of determining the net tax of a registrant for reporting periods

      • (a) beginning after 1994 if the registrant’s election to determine net tax in accordance with any of Parts I to III of the Regulations was in effect on June 1, 1993, and

      • (b) beginning after June 1, 1993, in any other case,

      except that, for reporting periods beginning before 1997, the reference to “a specified facility operator” in subsection 20(1) of the Regulations, as enacted by subsection 10(2), shall be read as a reference to “a charity”.

    • (3) The repeal of the definition improvement in subsection 2(1) of the Regulations, as enacted by subsection 2(1), is deemed to have come into force on April 24, 1996.

    • (4) Subsection 2(3) is deemed to have come into force on March 1, 1994.

    • (5) Subsection 2(4) applies to trade-ins accepted as full or partial consideration if that consideration becomes due after June 30, 1997 or is paid after that day without having become due.

    • (6) Subsection 2(6) applies for the purpose of determining the basic threshold amount used in determining the quick-method rate that applies to supplies made after November 26, 1997.

    • (7) Subsections 2(5), (7) and (8), 6(1) and 11(1) and (8), sections 21.1 to 21.4 of the Regulations, as enacted by section 12, and subsections 13(1) and 14(1) and (3) apply for the purpose of determining the net tax of a registrant for reporting periods that are fiscal years ending after 1992 or fiscal months or fiscal quarters ending after February 1993, except that

      • (a) before April 1997, the reference to “(GST/HST)” in paragraph 21.1(5)(a) of the Regulations, as enacted by section 12, in paragraph (d) of the description of B in subsection 21.3(2) of the Regulations, as enacted by section 12, and in paragraph 24(2)(b) of the Regulations, as enacted by subsection 14(1), shall be read as a reference to “(GST)”;

      • (b) with respect to reporting periods of a registrant beginning

        • (i) before 1995, in the case of a registrant whose election to determine net tax in accordance with any of Parts I to III of the Regulations was in effect on June 1, 1993, and

        • (ii) on or before June 1, 1993, in the case of any other registrant,

        the portion of subsection 21.2(1) of the Regulations before paragraph (a), as enacted by section 12, shall be read as follows:

        • • 21.2 (1) Subject to section 23, a registrant is a prescribed registrant who may make an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with this Part if

      • (c) paragraphs 21.2(1)(c) and (d) and (2)(c) and (d) of the Regulations, as enacted by section 12, do not apply to fiscal years beginning before July 1993;

      • (d) the description of A in subsection 21.3(2) of the Regulations, as enacted by section 12, shall, before April 1997, be read as follows:

        A

        is the tax fraction, and

      • (e) the description of A in subsection 21.3(4) of the Regulations, as enacted by section 12, shall, before April 1997, be read as follows:

        A

        is the tax fraction, and

      • (f) in applying subsection 21.3(5) of the Regulations, as enacted by section 12, before 1997, it shall be read as if no reference were made to a public institution; and

      • (g) the reference in subsection 24(1) of the Regulations, as enacted by subsection 14(1), to “Subsections 225(2) to (3.1)” shall, before April 23, 1996, be read as a reference to “Subsections 225(2) and (3)”.

    • (8) Subsection 4(1) applies to property acquired, imported or brought into a participating province, as the case may be, after March 1997.

    • (9) Subsections 4(3) and 9(2) apply to supplies made after November 26, 1997.

    • (10) Subsections 6(3) and 11(7) apply to input tax credits in respect of property the supply of which is deemed to be made by an agent under subsection 177(1) or (1.2) of the Excise Tax Act, as enacted by subsection 26(1) of An Act to amend the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts, chapter 10 of the Statutes of Canada, 1997, except that, before April 1997, subparagraph (a)(v) of the description of C in subsection 21(1) of the Regulations, as enacted by subsection 11(7), shall be read without reference to the bringing of property into a participating province.

    • (11) The definition specified facility operator in subsection 19(1) of the Regulations, as enacted by subsection 9(3), and subsections 9(4) and 10(3) apply for the purpose of determining the net tax of a registrant for reporting periods beginning after 1996.

    • (12) Paragraph (c) of the definition specified supply in subsection 15(1) of the Regulations, as enacted by subsection 4(2), paragraph (d) of the definition specified supply in subsection 19(1) of the Regulations, as enacted by subsection 9(1), and subsections 11(2) and 14(2) are deemed to have come into force on December 31, 1990 except that in their application to supplies deemed to have been made before April 24, 1996, those paragraphs shall be read without reference to supplies deemed to have been made under section 175.1 of the Excise Tax Act.

    • (13) Paragraphs (b), (d) and (e) of the definition specified supply in subsection 15(1) of the Regulations, as enacted by subsection 4(2), subsections 4(5) and (7), paragraph 16(1)(b) of the Regulations, as enacted by subsection 5(2), subsections 5(3), 6(2) and 8(1) and the repeal of subsections 18(2) and (4) of the Regulations, as enacted by subsection 8(2), apply for the purpose of determining the net tax of a registrant for any reporting period beginning after

      • (a) June 1993, if the reporting period is a fiscal year of the registrant, and

      • (b) 1993, in any other case,

      except that

      • (c) subsections 4(7) and 5(3) do not apply for the purpose of determining the net tax of a registrant

        • (i) for the first reporting period of the registrant beginning after June 1993, if the reporting period was a fiscal year of the registrant and the registrant’s election to determine net tax in accordance with Part IV of the Regulations was in effect on June 1, 1993, and

        • (ii) for any reporting period beginning before 1995, if the reporting period of the registrant was not a fiscal year of the registrant and the registrant’s election to determine net tax in accordance with Part IV of the Regulations was in effect in the last reporting period of the registrant beginning before 1994, and

      • (d) paragraph (c) of the description of C in subsection 17(1) of the Regulations, as enacted by subsection 6(2), applies for the purpose of determining the net tax of a registrant for reporting periods beginning after March 1994.

    • (14) Paragraph (f) of the definition specified supply in subsection 15(1) of the Regulations, as enacted by subsection 4(2), and paragraph (h) of the definition specified supply in subsection 19(1) of the Regulations, as enacted by subsection 9(1), apply to supplies in respect of which an election is made under subsection 177(1.1) of the Excise Tax Act, as enacted by subsection 26(1) of An Act to amend the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts, chapter 10 of the Statutes of Canada, 1997.

    • (15) Subsections 4(6), 6(4), 9(5) to (9) and 11(3), (6) and (9) apply for the purpose of determining the net tax of a registrant for reporting periods ending after March 1997, except that

      • (a) the quick-method rate of a registrant for the reporting period of the registrant that includes April 1, 1997 and applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the rate that would be the quick-method rate of the registrant for that period if those subsections did not come into force;

      • (b) the special quick-method rate of a registrant for the reporting period of the registrant that includes April 1, 1997 and applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the rate that would apply in respect of the supply if those subsections did not come into force;

      • (c) the quick-method rate of a registrant for a reporting period of the registrant that ends before or includes July 1, 1997 and applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before July 1, 1997, the rate that would apply if paragraph 15(5)(a) of the Regulations, as enacted by subsection 4(6), were read without reference to the words “and property in respect of the acquisition of which the registrant was not required to pay tax”;

      • (d) for the purpose of determining the net tax of a registrant for any reporting period beginning before November 27, 1997 and ending after April 1, 1997,

        • (i) the reference in subparagraph 15(5)(b)(iii) of the Regulations, as enacted by subsection 4(6), to “3.2%” shall be read as a reference to “2.7%”,

        • (ii) the reference in paragraph (c) of the description of C in subsection 17(1) of the Regulations, as enacted by subsection 6(4), to “2.1%” shall be read as a reference to “2.6%”,

        • (iii) the reference in clause 19(3)(a)(i)(B) of the Regulations, as enacted by subsection 9(5), to “3.2%” shall be read as a reference to “2.7%”,

        • (iv) the reference in clause 19(3)(b)(i)(B) of the Regulations, as enacted by subsection 9(5), to “5.4%” shall be read as a reference to “4.9%”,

        • (v) the reference in clause 19(3)(b)(ii)(A) of the Regulations, as enacted by subsection 9(5), to “10.7%” shall be read as a reference to “10.4%”,

        • (vi) the reference in clause 19(3)(b)(ii)(B) of the Regulations, as enacted by subsection 9(5), to “4.1%” shall be read as a reference to “2.4%”,

        • (vii) the reference in subclause 19(3)(c)(i)(A)(II) of the Regulations, as enacted by subsection 9(8), to “4.5%” shall be read as a reference to “4%”,

        • (viii) the reference in subclause 19(3)(c)(i)(B)(I) of the Regulations, as enacted by subsection 9(8), to “9.1%” shall be read as a reference to “8.8%”,

        • (ix) the reference in subclause 19(3)(c)(i)(B)(II) of the Regulations, as enacted by subsection 9(8), to “2.3%” shall be read as a reference to “0.8%”,

        • (x) the reference in subclause 19(3)(c)(ii)(A)(II) of the Regulations, as enacted by subsection 9(8), to “5.4%” shall be read as a reference to “4.9%”,

        • (xi) the reference in subclause 19(3)(c)(ii)(B)(I) of the Regulations, as enacted by subsection 9(8), to “10.8%” shall be read as a reference to “10.5%”,

        • (xii) the reference in subclause 19(3)(c)(ii)(B)(II) of the Regulations, as enacted by subsection 9(8), to “4.1%” shall be read as a reference to “2.5%”,

        • (xiii) the reference in clause 19(3)(d)(i)(B) of the Regulations, as enacted by subsection 9(9), to “5.8%” shall be read as a reference to “5.3%”,

        • (xiv) the reference in clause 19(3)(d)(ii)(A) of the Regulations, as enacted by subsection 9(9), to “10.6%” shall be read as a reference to “8.8%”,

        • (xv) the reference in clause 19(3)(d)(ii)(B) of the Regulations, as enacted by subsection 9(9), to “3.9%” shall be read as a reference to “0.8%”,

        • (xvi) the reference in clause 19(3)(e)(i)(B) of the Regulations, as enacted by subsection 9(9), to “5%” shall be read as a reference to “4.4%”, and

        • (xvii) the reference in clause 19(3)(e)(ii)(B) of the Regulations, as enacted by subsection 9(9), to “3.8%” shall be read as a reference to “2.6%”;

      • (e) for the purpose of determining the quick-method rate that applies to a supply made before November 27, 1997, subsection 15(5.01) of the Regulations, as enacted by subsection 4(6), shall be read as follows:

        • (5.01) Despite subsection (5), the quick-method rate applicable to a supply in respect of which the supplier is entitled to a deduction under subsection 234(3) of the Act is 2.5%.

      • (f) subparagraph (a)(ii) of the description of B in subsection 17(1) of the Regulations, as enacted by subsection 6(4), applies only to supplies made after March 1997; and

      • (g) for the purpose of determining the net tax of a charity for reporting periods beginning before 1997, the portion of paragraph 19(3)(a) of the Regulations before subparagraph (i), as enacted by subsection 9(5), shall be read as follows:

        • (a) in the case of a registrant that engages in the particular activity acting in the registrant’s capacity as a charity or qualifying non-profit organization and not as a selected public service body,

    • (16) Paragraph 16(1)(c) of the Regulations, as enacted by subsection 5(2), subsection 10(1) and section 21.5 of the Regulations, as enacted by section 12, are deemed to have come into force on March 1, 1993.

    • (17) Section 7 applies after 1993.

    • (18) The repeal of subsection 18(3) of the Regulations, as enacted by subsection 8(2), applies to fiscal quarters of a registrant

      • (a) in fiscal years of the registrant beginning after June 1993, if the reporting period of the registrant is a fiscal year; and

      • (b) beginning after 1993, in any other case.

    • (19) Paragraphs (e) to (g) of the definition specified supply in subsection 19(1) of the Regulations, as enacted by subsection 9(1), apply to reporting periods beginning after May 1993.

    • (20) Subsection 11(4) applies to supplies made after March 1997.

    • (21) Subsection 11(5) applies for the purpose of determining the net tax of a registrant for reporting periods beginning after March 1994.]

• — SOR/2002-272, s. 3

  • 3 Sections 1 and 2 apply for the purpose of determining the net tax of a registrant for reporting periods beginning after February 24, 1998.

• — SOR/2007-203, s. 6

  • • 6 (1) Subsection 1(1) applies for the purpose of determining the net tax of a registrant for reporting periods beginning after 1996.

    • (2) Subsection 1(2) applies to property brought into a participating province on or after April 1, 1997.

    • (3) Subsections 1(3) to (5) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2006, except that the quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2006 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the quick-method rate of the registrant for that period that would apply if those subsections did not come into force.

• — SOR/2007-203, s. 7

  • • 7 (1) Subsections 2(1) and (2) apply for the purpose of determining net tax for reporting periods ending after December 20, 2002.

    • (2) Subsection 2(3) applies for the purpose of determining the net tax of a registrant for reporting periods ending after June 2006, except that if a reporting period of the registrant includes July 1, 2006, paragraph (c) of the description of C in subsection 17(1) of the Regulations shall be read as follows:

      • (c) an amount determined by the formula

        [2.1% × (A - B)] + [2.5% × (C - D)]

        where

        A

        is in respect of specified supplies to which the quick-method rate of 0% applies, the total of

        • (a) all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant during that particular reporting period but before July 1, 2006, and

        • (b) all amounts that became collectible, and all other amounts collected, by the registrant during that particular reporting period as or on account of tax under Division II at the rate of 7% in respect of specified supplies made by the registrant,

        B

        is the total of all amounts each of which is an amount that the registrant has, in that particular reporting period, paid or credited to a person as or on account of

        • (a) a reduction in, or a rebate or refund of, all or part of the consideration for a specified supply made by the registrant to the person, if the consideration for the specified supply became due, or was paid without having become due before July 1, 2006 and the quick-method rate in respect of the specified supply is 0%, or

        • (b) a refund of, or a credit for, tax under Division II charged to or collected from the person at the rate of 7% in respect of a specified supply made by the registrant, if the quick-method rate in respect of the specified supply is 0%,

        C

        is in respect of specified supplies to which the quick-method rate of 0% applies, the total of

        • (a) all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant during that particular reporting period but on or after July 1, 2006, and

        • (b) all amounts that became collectible, and all other amounts collected, by the registrant during that particular reporting period as or on account of tax under Division II at the rate of 6% in respect of specified supplies made by the registrant, and

        D

        is the total of all amounts each of which is an amount that the registrant has, in that particular reporting period, paid or credited to a person as or on account of

        • (a) a reduction in, or a rebate or refund of, all or part of the consideration for a specified supply made by the registrant to the person, if the consideration for the specified supply became due, or was paid without having become due on or after July 1, 2006 and the quick-method rate in respect of the specified supply is 0%, or

        • (b) a refund of, or a credit for, tax under Division II charged to or collected from the person at the rate of 6% in respect of a specified supply made by the registrant, if the quick-method rate in respect of the specified supply is 0%.

• — SOR/2007-203, s. 8

  • • 8 (1) Subsection 3(1) is deemed to have come into force on January 1, 2005.

    • (2) Subsections 3(2) to (5), (7) and (9) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2006, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2006 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if those subsections did not come into force.

    • (3) Subsection 3(6) applies for the purpose of determining the net tax of a registrant for reporting periods ending after 2004, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2005 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if that subsection did not come into force.

    • (4) Subsection 3(8) applies for the purpose of determining the net tax of a registrant for reporting periods ending after January 2004, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes February 1, 2004 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if that subsection did not come into force.

• — SOR/2007-203, s. 9

  • 9 Section 4 applies for the purpose of determining net tax for reporting periods ending after December 20, 2002.

• — SOR/2007-203, s. 10

  • • 10 (1) Subsection 5(1) applies for the purposes of determining an amount of tax that became payable or was paid without having become payable by a registrant during reporting periods ending after June 2006, except that for the reporting period of the registrant that includes July 1, 2006, the formula and the descriptions of A, B, C and D in subsection 21.3(2) of the Regulations shall be read as follows:

      (A × B) + (C × D)

      where

      A

      is

      • (a) if tax under subsection 165(2) or section 212.1 of the Act was payable in respect of the supply or importation, 15/115, and

      • (b) in any other case, 7/107, and

      B

      is the total of all amounts each of which is

      • (a) the consideration that became due, or was paid without having become due, by the registrant during that period but before July 1, 2006, in respect of the supply of the property or service to the registrant,

      • (b) the tax under Division II or III that became payable, or was paid without having become payable, by the registrant during that period but before July 1, 2006, in respect of the supply or importation of the property or service,

      • (c) in the case of tangible personal property that was imported by the registrant, the amount of a tax or duty imposed in respect of the property under the Act (other than Part IX), the Customs Act, the Special Import Measures Act or any other law relating to customs, that became due or was paid without having become due, by the registrant during that period but before July 1, 2006,

      • (d) the amount of a tax, duty or fee prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that became due, or was paid without having become due, by the registrant during that period but before July 1, 2006, in respect of the property or service, other than tax imposed under an Act of a legislature of a province to the extent that the tax is recoverable by the registrant under that Act,

      • (e) a reasonable gratuity paid by the registrant during that period but before July 1, 2006, in connection with the supply, or

      • (f) interest, a penalty or other amount paid by the registrant during that period but before July 1, 2006, if the amount was charged to the registrant by the supplier because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue,

      C

      is

      • (a) if tax under subsection 165(2) or section 212.1 of the Act was payable in respect of the supply or importation, 14/114, and

      • (b) in any other case, 6/106, and

      D

      is the total of all amounts each of which is

      • (a) the consideration that became due, or was paid without having become due, by the registrant during that period but on or after July 1, 2006, in respect of the supply of the property or service to the registrant,

      • (b) the tax under Division II or III that became payable, or was paid without having become payable, by the registrant during that period but on or after July 1, 2006, in respect of the supply or importation of the property or service,

      • (c) in the case of tangible personal property that was imported by the registrant, the amount of a tax or duty imposed in respect of the property under the Act (other than Part IX), the Customs Act, the Special Import Measures Act or any other law relating to customs, that became due, or was paid without having become due, by the registrant during that period but on or after July 1, 2006,

      • (d) the amount of a tax, duty or fee prescribed by paragraph 3(b) or (c) of the Taxes, Duties and Fees (GST/HST) Regulations that became due, or was paid without having become due, by the registrant during that period but on or after July 1, 2006, in respect of the property or service, other than tax imposed under an Act of a legislature of a province to the extent that the tax is recoverable by the registrant under that Act,

      • (e) a reasonable gratuity paid by the registrant during that period but on or after July 1, 2006, in connection with the supply, or

      • (f) interest, a penalty or other amount paid by the registrant during that period but on or after July 1, 2006, if the amount was charged to the registrant by the supplier because an amount of consideration, or an amount of a tax, duty or fee referred to in paragraph (c) or (d), that was payable in respect of the supply or importation was overdue.

    • (2) Subsection 5(3) applies for the purpose of determining an input tax credit in respect of a passenger vehicle for which tax on the acquisition or importation first became payable or was first paid without having become payable after June 2006.

• — SOR/2011-56, s. 64

  • 64 Subsections 18(1) and (3) apply for the purpose of determining the net tax of a registrant for reporting periods ending after December 2007, except that the quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2008 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the quick-method rate of the registrant for that period that would apply if those subsections did not come into force.

• — SOR/2011-56, s. 65

  • 65 Subsections 18(2), (4) and (5) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2010, except that the quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2010 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the quick-method rate of the registrant for that period that would apply if those subsections did not come into force.

• — SOR/2011-56, s. 66

  • 66 Subsection 19(1) applies for the purpose of determining the net tax of a registrant for reporting periods ending after December 2007, except that if a reporting period of the registrant includes January 1, 2008, paragraph (c) of the description of C in subsection 17(1) of the Streamlined Accounting (GST/HST) Regulations, as enacted by subsection 19(1), is to be read as follows:

    • (c) an amount determined by the formula

      [(2.5% × C₁) + (2.8% × C₂)] - [(2.1% × C₃) + (2.5% × C₄) + (2.8% × C₅)]

      where

      C₁

      is, in respect of specified supplies to which the quick-method rate of 0% applies, the total of

      • (i) all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant during that particular reporting period but before January 1, 2008, and

      • (ii) all amounts that became collectible, and all other amounts collected, by the registrant during that particular reporting period as or on account of tax under Division II at the rate of 6% in respect of specified supplies made by the registrant,

      C₂

      is, in respect of specified supplies to which the quick-method rate of 0% applies, the total of

      • (i) all consideration for specified supplies made by the registrant that became due, or was paid without having become due, to the registrant during that particular reporting period but on or after January 1, 2008, and

      • (ii) all amounts that became collectible, and all other amounts collected, by the registrant during that particular reporting period as or on account of tax under Division II at the rate of 5% in respect of specified supplies made by the registrant,

      C₃

      is the total of all amounts each of which is an amount that the registrant has, in that particular reporting period, paid or credited to a person as or on account of

      • (i) a reduction in, or a rebate or refund of, all or part of the consideration for a specified supply made by the registrant to the person, if the consideration for the specified supply became due, or was paid without having become due, before July 1, 2006 and the quick-method rate in respect of the specified supply is 0%, or

      • (ii) a refund of, or a credit for, tax under Division II charged to or collected from the person at the rate of 7% in respect of a specified supply made by the registrant, if the quick-method rate in respect of the specified supply is 0%,

      C₄

      is the total of all amounts each of which is an amount that the registrant has, in that particular reporting period, paid or credited to a person as or on account of

      • (i) a reduction in, or a rebate or refund of, all or part of the consideration for a specified supply made by the registrant to the person, if the consideration for the specified supply became due, or was paid without having become due, on or after July 1, 2006 and before January 1, 2008 and the quick-method rate in respect of the specified supply is 0%, or

      • (ii) a refund of, or a credit for, tax under Division II charged to or collected from the person at the rate of 6% in respect of a specified supply made by the registrant, if the quick-method rate in respect of the specified supply is 0%, and

      C₅

      is the total of all amounts each of which is an amount that the registrant has, in that particular reporting period, paid or credited to a person as or on account of

      • (i) a reduction in, or a rebate or refund of, all or part of the consideration for a specified supply made by the registrant to the person, if the consideration for the specified supply became due, or was paid without having become due, on or after January 1, 2008 and the quick-method rate in respect of the specified supply is 0%, or

      • (ii) a refund of, or a credit for, tax under Division II charged to or collected from the person at the rate of 5% in respect of a specified supply made by the registrant, if the quick-method rate in respect of the specified supply is 0%; and

• — SOR/2011-56, s. 67

  • 67 Subsection 19(2) applies for the purpose of determining the net tax of a registrant for reporting periods ending after June 2010, except that in applying paragraph (d) of the description of C in subsection 17(1) of the Streamlined Accounting (GST/HST) Regulations, as enacted by subsection 19(2), in respect of a reporting period of the registrant that includes July 1, 2010 and in respect of consideration for a supply that is paid or becomes due before that day, the reference to “4%” is to be read as a reference to “2.8%”.

• — SOR/2011-56, s. 68

  • 68 Subsections 20(1), (3), (5), (7), (9) and (11) apply for the purpose of determining the net tax of a registrant for reporting periods ending after December 2007, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2008 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if those subsections did not come into force.

• — SOR/2011-56, s. 69

  • 69 Subsections 20(2), (4), (6), (8), (10) and (12) to (14) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2010, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2010 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the special quick-method rate of the registrant for that period that would apply if those subsections did not come into force.

• — SOR/2011-56, s. 70

  • 70 Section 21 applies for the purpose of determining the net tax of a registrant for reporting periods ending on or after April 1, 1997.

• — SOR/2012-191, s. 58

  • 58 Section 13 applies for the purpose of determining the net tax of a registrant for reporting periods ending after March 31, 2013, except that the quick-method rate of the registrant for the reporting period of the registrant that includes April 1, 2013 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before April 1, 2013, the quick-method rate of the registrant for that reporting period that would apply if that section had not come into force.

• — SOR/2012-191, s. 59

  • 59 Sections 14 and 17 apply for the purpose of determining the net tax of a registrant for reporting periods beginning after 2012.

• — SOR/2012-191, s. 60

  • 60 Section 15 applies for the purpose of determining the net tax of a registrant for reporting periods ending after March 31, 2013, other than in respect of the portion of the registrant’s net specified supplies (within the meaning of subsection 15(5.1) of the Streamlined Accounting (GST/HST) Regulations) for the reporting period of the registrant that includes April 1, 2013 that is attributable to supplies that are made before April 1, 2013 through a permanent establishment of the registrant in British Columbia.

• — SOR/2012-191, s. 61

  • 61 Section 16 applies for the purpose of determining the net tax of a registrant for reporting periods ending after March 31, 2013, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes April 1, 2013 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before April 1, 2013, the special quick-method rate of the registrant for that period that would apply if that section had not come into force.

• — SOR/2013-44, s. 44

  • 44 Sections 5 to 7 apply for the purpose of determining the net tax of a registrant for reporting periods ending after March 2013, except that

    • (a) the registrant’s quick-method rate for the registrant’s reporting period that includes April 1, 2013 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the registrant’s quick-method rate for that period that would apply if section 5 did not come into force; and

    • (b) the registrant’s special quick-method rate for the registrant’s reporting period that includes April 1, 2013 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before that day, the registrant’s special quick-method rate for that period that would apply if section 7 did not come into force.

• — SOR/2016-4, s. 7

  • 7 Subsection 3(1) applies for the purpose of determining the net tax of a registrant for reporting periods ending after 2015, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before January 1, 2016, the special quick-method rate of the registrant for that reporting period that would apply if that subsection had not come into force.

• — SOR/2016-4, s. 8

  • 8 Subsection 3(2) applies for the purpose of determining the net tax of a registrant for reporting periods ending after 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2017 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before January 1, 2017, the special quick-method rate of the registrant for that reporting period that would apply if that subsection had not come into force.

• — SOR/2016-119, s. 21

  • 21 Section 4 applies for the purpose of determining the net tax of a registrant for reporting periods ending after June 2016, except that the quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before July 1, 2016, the quick-method rate of the registrant for that reporting period that would apply if that section had not come into force.

• — SOR/2016-119, s. 22

  • 22 Section 5 applies for the purpose of determining the net tax of a registrant for reporting periods ending after June 2016, other than in respect of the portion of the registrant’s net specified supplies (as described in subsection 15(5.1) of the Streamlined Accounting (GST/HST) Regulations) for the reporting period of the registrant that includes July 1, 2016 that is attributable to supplies that are made before July 1, 2016 through a permanent establishment of the registrant in New Brunswick or Newfoundland and Labrador.

• — SOR/2016-119, s. 23

  • 23 Subsections 6(1) to (27), (29) to (31) and (34) apply for the purpose of determining the net tax of a registrant for reporting periods ending after June 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes July 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before July 1, 2016, the special quick-method rate of the registrant for that reporting period that would apply if those subsections had not come into force.

• — SOR/2016-119, s. 24

  • 24 Subsections 6(28), (32) and (33) apply for the purpose of determining the net tax of a registrant for reporting periods ending after December 31, 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2017 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before January 1, 2017, the special quick-method rate of the registrant for that reporting period that would apply if those subsections had not come into force.

• — SOR/2016-212, s. 22

  • 22 Section 4 applies for the purpose of determining the net tax of a registrant for reporting periods ending after September 2016, except that the quick-method rate of the registrant for the reporting period of the registrant that includes October 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before October 1, 2016, the quick-method rate of the registrant for that reporting period that would apply if that section had not come into force.

• — SOR/2016-212, s. 23

  • 23 Section 5 applies for the purpose of determining the net tax of a registrant for reporting periods ending after September 2016, other than in respect of the portion of the registrant’s net specified supplies (as described in subsection 15(5.1) of the Streamlined Accounting (GST/HST) Regulations) for the reporting period of the registrant that includes October 1, 2016 that is attributable to supplies that are made before October 1, 2016 through a permanent establishment of the registrant in Prince Edward Island.

• — SOR/2016-212, s. 24

  • 24 Subsections 6(1) to (27) and (29) apply for the purpose of determining the net tax of a registrant for reporting periods ending after September 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes October 1, 2016 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before October 1, 2016, the special quick-method rate of the registrant for that reporting period that would apply if those subsections had not come into force.

• — SOR/2016-212, s. 25

  • 25 Subsection 6(28) applies for the purpose of determining the net tax of a registrant for reporting periods ending after December 31, 2016, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2017 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before January 1, 2017, the special quick-method rate of the registrant for that reporting period that would apply if that subsection had not come into force.

• — SOR/2023-161, s. 8

  • 8 Section 3 applies for the purpose of determining the net tax of a registrant for reporting periods ending after 2022, except that the special quick-method rate of the registrant for the reporting period of the registrant that includes January 1, 2023 and that applies in respect of a supply is, in respect of consideration for the supply that is paid or becomes due before 2023, the special quick-method rate of the registrant for that reporting period that would apply if that section had not come into force.