Electronic Filing and Provision of Information (GST/HST) Regulations (SOR/2010-150)

Interpretation

Marginal note:Definitions

1 The following definitions apply in these Regulations.

Act

Act means the Excise Tax Act. (Loi)

qualifying housing supply

qualifying housing supply means a supply of a residential complex

• (a) in respect of which no tax is payable under subsection 165(2) of the Act as a consequence of subsection 51(1) or (2), 52(1) or (2), 53(1) or (2), 58.04(1) or (2), 58.05(1) or (2) or 58.06(1) or (2) of the New Harmonized Value-added Tax System Regulations, No. 2;

• (b) in respect of which section 2 of the Nova Scotia HST Regulations, 2010 does not apply as a consequence of paragraph 19(3)(h) or (i) of those Regulations;

• (c) in respect of which section 33.4 of the New Harmonized Value-added Tax System Regulations does not apply but would have applied if

  • (i) in the case of a supply deemed to have been made under subsection 191(1) of the Act as a consequence of the builder of the complex having given possession or use of the complex under an agreement referred to in subparagraph 191(1)(b)(ii) of the Act, the agreement had been entered into after March 30, 2016, or

  • (ii) in any other case, the agreement under which the supply is made had been entered into after March 30, 2016;

• (d) in respect of which section 33.5 of the New Harmonized Value-added Tax System Regulations does not apply but would have applied if

  • (i) in the case of a supply deemed to have been made under subsection 191(1) of the Act as a consequence of the builder of the complex having given possession or use of the complex under an agreement referred to in subparagraph 191(1)(b)(ii) of the Act, the agreement had been entered into after May 3, 2016, or

  • (ii) in any other case, the agreement under which the supply is made had been entered into after May 3, 2016; or

• (e) made in Prince Edward Island and in respect of which tax under subsection 165(2) of the Act is payable at the rate of 9% but would have been payable at the rate of 10% if

  • (i) in the case of a supply deemed to have been made under subsection 191(1) of the Act as a consequence of the builder of the complex having given possession or use of the complex under an agreement referred to in subparagraph 191(1)(b)(ii) of the Act, the agreement had been entered into after June 16, 2016, or

  • (ii) in any other case, the agreement under which the supply is made had been entered into after June 16, 2016. (fourniture d’habitation admissible)

specified housing supply

specified housing supply means a particular supply made to a person of a residential complex that is a qualifying housing supply and in respect of which the total of all amounts, each of which is the consideration payable for the particular supply or for any other taxable supply made to the person of an interest in the residential complex, is equal to or greater than $450,000. (fourniture d’habitation déterminée)

specified return

specified return means a return prescribed by section 4. (déclaration déterminée)

transitional new housing rebate

transitional new housing rebate means a rebate under subsection 256.21(1) of the Act, the amount of which is determined under Division 4 of Part 9 or Division 4 of Part 9.1 of the New Harmonized Value-added Tax System Regulations, No. 2. (remboursement transitoire pour habitation neuve)

Electronic Filing

Marginal note:Prescribed person

2 For the purposes of subsection 278.1(2.1) of the Act, a person (other than a selected listed financial institution) that is a registrant is a prescribed person in respect of a reporting period of the person that is in a fiscal year of the person if

• (a) the person is not a charity;

• (b) the person is a large business (as defined in subsection 236.01(1) of the Act) at any time in the reporting period or in a preceding reporting period of the person in the fiscal year;

• (c) the person is a builder that

  • (i) makes a specified housing supply in respect of which tax under subsection 165(1) of the Act becomes payable at any time in the reporting period,

  • (ii) where the person is the recipient of a supply of a residential complex that is a qualifying housing supply, makes a supply of the residential complex in respect of which tax under subsection 165(2) of the Act becomes payable at any time in the reporting period, or

  • (iii) is deemed for the purposes of the Act to have collected, at any time in the reporting period, tax as a consequence of paragraph 51(1)(e), 52(1)(e), 53(1)(e), 58.04(1)(e), 58.05(1)(e) or 58.06(1)(e) of the New Harmonized Value-added Tax System Regulations, No. 2; or

• (d) the person is a builder that claims, in accordance with subsection 228(6) of the Act, a transitional new housing rebate in a return under Division V of Part IX of the Act for the reporting period.

Penalties

Marginal note:Failure to file as required

3 For the purposes of section 280.11 of the Act, the amount of a penalty to which a person is liable for failing to file a return is

• (a) for the first failure by the person, $100; and

• (b) for each subsequent failure by the person, $250.

Marginal note:Prescribed return

4 For the purposes of section 284.01 of the Act, a prescribed return for a reporting period of a person is

• (a) a return for the reporting period that is required to be filed by way of electronic filing in accordance with subsection 278.1(2.1) of the Act;

• (b) if the person is a selected listed financial institution, a return under Division V of Part IX of the Act for the reporting period; or

• (c) a return for the reporting period in respect of which the person makes an election under section 8.1.

Marginal note:Recaptured input tax credits — addition

• 5 (1) For the purposes of this section, if, under subsection 236.01(2) of the Act, a person is required, in determining its net tax for a reporting period of the person, to add all or part of a specified provincial input tax credit (as defined in subsection 236.01(1) of the Act) of the person in respect of property or a service,

  • (a) the total of all such amounts that are reasonably attributable to property acquired in, or brought into, Ontario or that relate to a service acquired for consumption or use in Ontario is a specified amount in respect of a specified return for the reporting period;

  • (b) the total of all such amounts that are reasonably attributable to property acquired in, or brought into, British Columbia or that relate to a service acquired for consumption or use in British Columbia is a specified amount in respect of a specified return for the reporting period; and

  • (c) the total of all such amounts that are reasonably attributable to property acquired in, or brought into, Prince Edward Island or that relate to a service acquired for consumption or use in Prince Edward Island is a specified amount in respect of a specified return for the reporting period.

• Marginal note:Recaptured input tax credits — deduction

  (2) For the purposes of this section, if, under subsection 236.01(3) of the Act, a person is permitted, in determining its net tax for a reporting period of the person, to deduct all or part of a specified provincial input tax credit (as defined in subsection 236.01(1) of the Act) of the person in respect of property or a service,

  • (a) the total of all such amounts that are reasonably attributable to property acquired in, or brought into, Ontario or that relate to a service acquired for consumption or use in Ontario is a specified amount in respect of a specified return for the reporting period;

  • (b) the total of all such amounts that are reasonably attributable to property acquired in, or brought into, British Columbia or that relate to a service acquired for consumption or use in British Columbia is a specified amount in respect of a specified return for the reporting period; and

  • (c) the total of all such amounts that are reasonably attributable to property acquired in, or brought into, Prince Edward Island or that relate to a service acquired for consumption or use in Prince Edward Island is a specified amount in respect of a specified return for the reporting period.

• Marginal note:Prescribed amounts

  (3) For the purposes of section 284.01 of the Act, the following amounts are prescribed amounts in respect of a specified return for a reporting period of a person:

  • (a) the positive or negative amount determined by the formula

    A - B

    where

    A

    is the specified amount referred to in paragraph 5(1)(a) in respect of the specified return for the reporting period, and

    B

    is the specified amount referred to in paragraph 5(2)(a) in respect of the specified return for the reporting period;

  • (b) the positive or negative amount determined by the formula

    A - B

    where

    A

    is the specified amount referred to in paragraph 5(1)(b) in respect of the specified return for the reporting period, and

    B

    is the specified amount referred to in paragraph 5(2)(b) in respect of the specified return for the reporting period; and

  • (c) the positive or negative amount determined by the formula

    A – B

    where

    A

    is the specified amount referred to in paragraph 5(1)(c) in respect of the specified return for the reporting period, and

    B

    is the specified amount referred to in paragraph 5(2)(c) in respect of the specified return for the reporting period.

• Marginal note:Recaptured input tax credits — selected listed financial institutions

  (4) For the purposes of section 284.01 of the Act, a prescribed amount in respect of a specified return for a reporting period of a person is a positive or negative amount that

  • (a) is a prescribed amount for the reporting period for the purpose of the description of G in subsection 225.2(2) of the Act; and

  • (b) is determined under paragraph 46(d) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations.

Marginal note:Transitional tax adjustment

6 If a builder is deemed for the purposes of the Act to have collected, as a consequence of paragraph 51(1)(e), 52(1)(e), 53(1)(e), 58.04(1)(e), 58.05(1)(e) or 58.06(1)(e) of the New Harmonized Value-added Tax System Regulations, No. 2, amounts of tax in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of those amounts of tax in respect of Ontario, the total of those amounts of tax in respect of British Columbia and the total of those amounts of tax in respect of Prince Edward Island are prescribed amounts in respect of a specified return for the reporting period.

Marginal note:Penalty amount — sections 5 and 6

7 The penalty under section 284.01 of the Act in respect of a particular amount that is in respect of a specified return for a particular reporting period of a person and that is prescribed, for the purposes of that section, by subsection 5(3) or (4) or section 6 is equal to the sum of

• (a) an amount (in this section referred to as the “base penalty”) equal to 5% of the amount determined by the formula

  A - B

  where

  A

  is the particular amount, and

  B

  is

  • (i) if the person failed to report the particular amount as and when required, zero, or

  • (ii) if the person misstated the particular amount, the amount reported by the person in the specified return; and

• (b) the amount obtained when one-fifth of the base penalty is multiplied by the number of complete months, not exceeding five, that are included in the period that begins on the day on or before which the specified return was required to be filed and that ends on the earlier of

  • (i) the day on which the person reports the particular amount and identifies the particular reporting period to the Minister in writing or in any other manner satisfactory to the Minister, and

  • (ii) the day on which the Minister sends a notice of assessment that includes an assessment of the net tax for the particular reporting period taking into account that the person failed to report, or misstated, the particular amount.

Marginal note:Sales of specified housing — consideration

• 8 (1) If a builder makes specified housing supplies (other than specified housing supplies referred to in subsection (2)) in respect of which tax under subsection 165(1) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of all consideration for those specified housing supplies made in each of Ontario, Nova Scotia, New Brunswick, British Columbia and Newfoundland and Labrador is each a prescribed amount in respect of a specified return for the reporting period.

• Marginal note:Sales of specified housing — Prince Edward Island

  (2) If a builder makes specified housing supplies in Prince Edward Island in respect of which tax under subsection 165(1) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the following amounts are prescribed amounts in respect of a specified return for the particular reporting period:

  • (a) if the reporting period includes October 1, 2016, the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(1) of the Act became payable before that date;

  • (b) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(1) of the Act became payable on or after October 1, 2016 and in respect of which no tax is payable under subsection 165(2) of the Act; and

  • (c) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(2) of the Act applies and became payable on or after October 1, 2016.

Marginal note:Simplified reporting of specified housing supplies — election

• 8.1 (1) If a person makes specified housing supplies in respect of which tax under subsection 165(1) of the Act becomes payable before May 1, 2016 and the person files an election in respect of a particular reporting period of the person that ends on or after May 1, 2016 but before 2017 or, if no reporting period of the person ends on or after May 1, 2016 but before 2017, that is the first reporting period of the person that ends after 2016, for the purposes of section 284.01 of the Act, the following amounts are prescribed amounts in respect of a specified return for the particular reporting period:

  • (a) for each calendar year, beginning with 2010 and ending with the calendar year in which the particular reporting period ends, the total of all consideration for specified housing supplies made by the person in Ontario in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period;

  • (b) for each calendar year, beginning with 2010 and ending with the calendar year in which the particular reporting period ends, the total of all consideration for specified housing supplies made by the person in Nova Scotia in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period;

  • (c) for each calendar year, beginning with 2010 and ending with 2013, the total of all consideration for specified housing supplies made by the person in British Columbia in respect of which tax becomes payable during that calendar year but before April 1, 2013;

  • (d) for each calendar year, beginning with 2013 and ending with 2015, the total of all consideration for specified housing supplies made by the person in Prince Edward Island in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period;

  • (d.1) for each calendar year, beginning with 2016 and ending with the calendar year in which the particular reporting period ends, the following totals of all consideration for specified housing supplies made by the person in Prince Edward Island in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period:

    • (i) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(1) of the Act became payable before October 1, 2016,

    • (ii) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(1) of the Act became payable on or after October 1, 2016 and in respect of which tax under subsection 165(2) of the Act did not apply, and

    • (iii) the total of all consideration for those specified housing supplies in respect of which tax under subsection 165(2) of the Act applies and became payable on or after October 1, 2016;

  • (e) for each calendar year, beginning with 2016 and ending with the calendar year in which the particular reporting period ends, the total of all consideration for specified housing supplies made by the person in New Brunswick in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period; and

  • (f) for each calendar year, beginning with 2016 and ending with the calendar year in which the particular reporting period ends, the total of all consideration for specified housing supplies made by the person in Newfoundland and Labrador in respect of which tax becomes payable during that calendar year but on or before the last day of the particular reporting period.

• Marginal note:Non-application of sections 3 and 8

  (2) If an election is filed by a person under subsection (1) in respect of a particular reporting period of the person,

  • (a) section 3 does not apply to a return filed for the particular reporting period; and

  • (b) section 8 does not apply to the particular reporting period and to any reporting period of the person ending before the particular reporting period.

• Marginal note:Form and filing of election

  (3) An election under subsection (1) in respect of a particular reporting period of a person

  • (a) is to be made in prescribed form containing prescribed information; and

  • (b) is to be filed by the person with the Minister in prescribed manner on or after May 1, 2016 but no later than the day on or before which the return for the particular reporting period is required to be filed.

Marginal note:Sales of formerly qualifying housing

9 If a builder is the recipient of supplies of residential complexes that are qualifying housing supplies made in Ontario, British Columbia or Prince Edward Island and the builder makes other subsequent supplies of the residential complexes in Ontario, British Columbia or Prince Edward Island in respect of which tax under subsection 165(2) of the Act becomes payable at any time in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of all consideration for those qualifying housing supplies made in Ontario, the total of all consideration for those qualifying housing supplies made in British Columbia and the total of all consideration for those qualifying housing supplies made in Prince Edward Island are prescribed amounts in respect of a specified return for the reporting period.

Marginal note:Sales of formerly qualifying housing

10 If a builder is the recipient of supplies of residential complexes that are qualifying housing supplies made in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador and either the builder makes subsequent supplies (other than qualifying housing supplies) of the residential complexes in Nova Scotia, New Brunswick, Prince Edward Island or Newfoundland and Labrador in respect of which tax under subsection 165(2) of the Act becomes payable at any time in a reporting period of the builder or the builder is, at any time in the reporting period, deemed under subsection 191(1) of the Act to have made taxable supplies (other than qualifying housing supplies) by way of sale of the residential complexes and to have collected tax payable under subsection 165(2) of the Act in respect of those taxable supplies, for the purposes of section 284.01 of the Act, the total of all consideration for those qualifying housing supplies made in each of Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador is each a prescribed amount in respect of a specified return for the reporting period.

Marginal note:Penalty amount — sections 8 to 10

11 The penalty under section 284.01 of the Act in respect of a particular amount that is in respect of a specified return for a particular reporting period of a person and that is prescribed, for the purposes of that section, by any of sections 8 to 10 is equal to the sum of

• (a) an amount (in this section referred to as the “base penalty”) equal to 5% of the absolute value of the positive or negative amount determined by the formula

  A - B

  where

  A

  is the particular amount, and

  B

  is

  • (i) if the person failed to report the particular amount as and when required, zero, or

  • (ii) if the person misstated the particular amount, the amount reported by the person in the specified return; and

• (b) the amount obtained when one-fifth of the base penalty is multiplied by the number of complete months, not exceeding five, that are included in the period that begins on the day on or before which the specified return was required to be filed and that ends on the earlier of

  • (i) the day on which the person reports the particular amount and identifies the particular reporting period to the Minister in writing or in any other manner satisfactory to the Minister, and

  • (ii) the day on which the Minister sends a notice of assessment that includes an assessment of the net tax for the particular reporting period taking into account that the person failed to report, or misstated, the particular amount.

Marginal note:Number of housing units

12 If a person is required to report an amount determined under any of sections 8 to 10 in respect of residential complexes in a specified return for a reporting period of the person, for the purposes of section 284.01 of the Act, the number (in these Regulations referred to as the specified number) of those residential complexes that were supplied by the person in each of Ontario, Nova Scotia, New Brunswick, British Columbia, Prince Edward Island and Newfoundland and Labrador and in respect of which the amount is determined under any of sections 8 to 10 for the reporting period is prescribed information.

Marginal note:Penalty amount — section 12

13 The penalty under section 284.01 of the Act in respect of a specified number that is prescribed, for the purposes of that section, by section 12 is equal to $250 multiplied by the difference between the specified number and

• (a) if the person failed to provide the specified number as and when required, zero; or

• (b) if the person misstated the specified number, the number reported by the person in the specified return.

Marginal note:New housing rebates

14 For the purposes of section 284.01 of the Act, the particular amount that is the total of all amounts each of which is an amount on account of rebates in respect of residential complexes that a person deducts, in accordance with subsection 234(1) of the Act, in determining the net tax of the person for a reporting period of the person whether or not the requirement to transmit documentation that applies in respect of that deduction has been met is a prescribed amount in respect of a specified return for the reporting period.

Marginal note:Penalty amount — section 14

15 The penalty under section 284.01 of the Act in respect of the particular amount that is in respect of a specified return for a particular reporting period of a person and that is prescribed, for the purposes of that section, by section 14 is, if the person failed to report the particular amount as and when required, equal to

• (a) if the person does not transmit, in accordance with subsection 254(5), 254.1(5) or 256.21(4) of the Act, as the case requires, any of the applications referred to in subsection 234(1) of the Act in respect of the rebates to the Minister, the total of

  • (i) an amount (in this section referred to as the “base penalty”) equal to 5% of the particular amount, and

  • (ii) the amount obtained when one-fifth of the base penalty is multiplied by the number of complete months, not exceeding five, that are included in the period that begins on the day on or before which the specified return was required to be filed and that ends on the earlier of

    • (A) the day on which an application for any of the rebates is transmitted to the Minister in accordance with the applicable subsection of the Act, or

    • (B) the day on which the Minister sends a notice of assessment that includes an assessment of the net tax for the reporting period taking into account that the person failed to report the particular amount; and

• (b) in any other case, $250.

Marginal note:Transitional new housing rebates

16 For the purposes of section 284.01 of the Act, if a person claims, in accordance with subsection 228(6) of the Act, an amount in respect of a transitional new housing rebate that is assigned to the person or to which the person is entitled in a specified return for a reporting period of the person, that amount is a prescribed amount and, if the person reports that amount as a deduction in determining the net tax of the person for the reporting period and as a consequence of that reporting fails to report that amount as required, the penalty under section 284.01 of the Act in respect of that prescribed amount is $250.

Application

17 Sections 1 to 16 apply in respect of any reporting period of a person that ends on or after July 1, 2010, except that no person is liable to a penalty the amount of which is determined under these Regulations in respect of a specified return for that reporting period that is filed before the day that is the later of July 1, 2010 and the day on which these Regulations are first published in the Canada Gazette.