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Version of document from 2006-06-23 to 2011-03-02:

Joint Venture (GST/HST) Regulations



Registration 1990-12-18

Joint Venture (GST/HST) Regulations

P.C. 1990-2745  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing joint venture activities.

 [Repealed, SOR/2006-162, s. 3]


 In these Regulations, Act means the Excise Tax Act. (Loi)

Prescribed Activity

  •  (1) Subject to subsection (2), for the purposes of subsection 273(1) of the Act, the following activities are prescribed activities:

    • (a) the construction of real property, including feasibility studies, design work, development activities and the tendering of bids, where undertaken in furtherance of a joint venture for the construction of real property; and

    • (b) the exercise of the rights or privileges, or the performance of the duties or obligations, of ownership of an interest in real property, including related construction or development activities, the purpose of which is to derive revenue from the property by way of sale, lease, licence or similar arrangement.

  • (2) An activity described in paragraph (1)(b) undertaken in the course of carrying out a joint venture in respect of real property that is not a residential complex is not a prescribed activity for the purposes of subsection 273(1) of the Act where a person that is a participant in the joint venture or is associated with or related to a participant in the joint venture uses all or a portion of the property otherwise than exclusively in the course of a commercial activity and

    • (a) is not the recipient of a taxable supply of a right that entitles the person to so use the property or to occupy or possess the property; or

    • (b) is the recipient of a supply referred to in paragraph (a) and does not pay tax in respect of that supply or pays tax in respect of that supply calculated on consideration that is less than the fair market value of the use, occupation or possession.

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