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

Forms

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Section 55

Section 57

Subsection 57(4)

Paragraph 57(4)(c)_

Subpargraph 57(4)(c)(iv)

See Also

Metrogate Inc. v. The Queen, 2018 TCC 91

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Words and Phrases
complex

Subsection 2(2)

Administrative Policy

23 June 2015 Interpretation 144489

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 132.1 - 132.1(3) federally-incorporated charity resident where office located 228

12 June 2014 Ruling 133588r [30 continuous-days test for use of substantial equipment]

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) 30 continuous-days test for use of substantial equipment 175

Section 13

Administrative Policy

NOTICE 266 Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax "Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province" 9 September 2011

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Subsection 27(6)

Administrative Policy

28 March 2013 Interpretation Case No. 141341

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 236.01 - Subsection 236.01(2) 124

Paragraph 28(1)(d)

Administrative Policy

6 June 2014 Ruling 143085 [loaner vehicles are provided as part of a single supply of repair services – no RITC]

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Subsection 30(1)

Administrative Policy

National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 22

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Electronic Filing and Provision of Information (GST/HST) Regulations - Section 7 penalty for delayed reporting of ITC and RITC 162
Tax Topics - Excise Tax Act - Section 284.01 penalty for delayed reporting of ITC and RITC 160

Section 35

Administrative Policy

GST/HST Memorandum 16-4 "Anti-avoidance Rules" 20 February 2015

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Section 40

Cases

Canada v. Cheema, 2018 FCA 45

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(b) third party who did not intend to occupy was liable at the purchase agreement time 335
Tax Topics - Excise Tax Act - Section 133 s. 133 deemed an acquisition of future home on co-purchaser's signing purchase agreement, notwithstanding that no beneficial interest received on closing 254
Tax Topics - Statutory Interpretation - Ordinary Meaning Court should not depart from usual interpretation principles in seeking a sensible result 118
Tax Topics - Statutory Interpretation - Ease of Administration interpretation that favours administrative efficiency is to be favoured 190
Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) "legal acquirer" rather than intended beneficial owner was the purchaser 213

Subsection 56(3)

Administrative Policy

GI-097 "Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia" July 2010

Subsection 58(1)

Production

Administrative Policy

27 June 2013 Interpretation Case No. 146556

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Estimated Provincial Levy

Administrative Policy

GI-096 "Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia" December 2013