Electronic Filing and Provision of Information (GST/HST) Regulations

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 residential complexes that are supplied by the person in the reporting period in each of Ontario, Nova Scotia and British Columbia and in respect of which the amount is determined under any of those sections is prescribed information.