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  4. SOR/2010-117 -  Table of Contents

New Harmonized Value-added Tax System Regulations (SOR/2010-117)

Full Document:  

  • HTMLFull Document: New Harmonized Value-added Tax System Regulations | 
  • XMLFull Document: New Harmonized Value-added Tax System Regulations [310 KB] | 
  • PDFFull Document: New Harmonized Value-added Tax System Regulations [776 KB]

Regulations are current to 2013-04-29 and last amended on 2013-04-18. Previous Versions

Enabling Act: EXCISE TAX ACT
Notes :
  • See coming into force provision and notes, where applicable.
  • Shaded provisions are not in force. Help

Table of Contents

  • New Harmonized Value-added Tax System Regulations
    • 1 - INTERPRETATION
    • 2 - PART 1 PLACE OF SUPPLY
      • 2 - Division 1 Interpretation
      • 5 - Division 2 Intangible Personal Property
      • 12 - Division 3 Services
      • 19 - Division 4 Transportation Services
      • 24 - Division 5 Special Cases
    • 33.3 - PART 1.1 PARTICIPATING PROVINCES AND APPLICABLE TAX RATES
    • 34 - PART 2 ANTI-AVOIDANCE RULES RELATING TO HARMONIZATION
    • 38 - PART 3 ONTARIO AND BRITISH COLUMBIA GENERAL HST TRANSITIONAL RULES
      • 38 - Division 1 Interpretation
      • 39 - Division 2 Application
      • 40 - Division 3 Transition
      • 56 - Division 4 Special Cases
    • 58.2 - PART 3.1 PRINCE EDWARD ISLAND GENERAL HST TRANSITIONAL RULES
      • 58.2 - Division 1 Interpretation
      • 58.21 - Division 2 Application
      • 58.22 - Division 3 Transition
      • 58.39 - Division 4 Special Cases
    • 59 - PART 4 REPEAL
    • 60 - PART 5 APPLICATION

Related Information

  • Related Provisions
Date modified:
2013-05-13

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