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Deduction for Provincial Rebate (GST/HST) Regulations (SOR/2001-65)

Regulations are current to 2020-09-09 and last amended on 2018-01-01. Previous Versions

Prescribed Amount

 For the purposes of subsection 234(3) of the Act, the prescribed amount for an item included in the provincial schedule in respect of a participating province is the amount that may be paid or credited under an Act of the legislature of the participating province and that is equal to an amount of tax payable under Part IX of the Act in respect of that item.

  • SOR/2010-152, s. 10

Restrictions Related to Point-Of-Sale Rebates

Marginal note:Coupons

 For the purposes of the new harmonized value-added tax system, section 181 of the Act is adapted according to the following rules:

  • (a) the reference to “a supply made in a participating province” in paragraph (a) of the definition tax fraction in subsection 181(1) of the Act is to be read as “a supply made in a participating province (other than a supply in respect of which the supplier pays to, or credits in favour of, the recipient of the supply an amount prescribed for the purposes of subsection 234(3) or a supply in respect of which the supplier credits a qualifying amount (as defined in section 1 of the Credit for Provincial Relief (HST) Regulations) to a person)”; and

  • (b) for the purposes of paragraphs 181(2)(b) and (c) of the Act, if the tax fraction referred to in those paragraphs is determined under paragraph (b) of the definition tax fraction in subsection 181(1) of the Act, the references in paragraphs 181(2)(b) and (c) of the Act to “tax collectible” is to be read as “tax collectible under subsection 165(1)” and the reference in paragraph 181(2)(c) of the Act to “tax payable” is to be read as “tax payable under subsection 165(1)”.

  • SOR/2010-152, s. 10
  • SOR/2011-56, s. 22

Marginal note:Restriction

 Section 234 of the Act is modified to adapt that section to the new harmonized value-added tax system by adding the following subsection after subsection (4) of that section:

  • Marginal note:Additional restriction

    (4.1) No amount of an input tax credit, rebate, refund or remission under this or any other Act of Parliament, and no amount of a tax benefit (as defined in subsection 274(1)), shall be credited, paid, granted or allowed to the extent that it can reasonably be regarded that the amount is determined, directly or indirectly, in relation to an amount that is prescribed for the purposes of subsection (3).

  • SOR/2010-152, s. 10

Coming into Force

 These Regulations are deemed to have come into force on April 1, 1997.

 
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