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

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.