Real Property (GST/HST) Regulations (SOR/2024-157)

Related Amendments to the New Harmonized Value-added Tax System Regulations, No. 2

6 [Amendments]

Coming into Force

Marginal note:September 14, 2023

• 7 (1) Subject to subsections (2) and (3), these Regulations are deemed to have come into force on September 14, 2023.

• (2) Subsections 6(1) to (3) apply in respect of

  • (a) a taxable supply by way of sale of a residential complex or an interest in a residential complex to a person that is not a builder of the residential complex, or of a residential complex or an addition to a residential complex to a person that is, otherwise than by reason of subsection 190(1) of the Act, a builder of the residential complex or addition, as the case may be, if the construction or last substantial renovation of the residential complex or addition, as the case may be, begins after September 13, 2023; and

  • (b) a taxable supply by way of sale of a residential complex that is deemed to be made to a person that has converted real property for use as the residential complex and is, as a result, deemed under subsection 190(1) of the Act to be a builder of the residential complex if the construction or alteration necessary to effect the conversion begins after September 13, 2023.

• (3) Subsection 6(4) applies in respect of an exempt supply made after September 13, 2023.