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

Marginal note:Transitional tax adjustment

6 If a builder is deemed, for the purposes of the Act, to have collected, as a consequence of paragraph 51(1)(e), 52(1)(e) or 53(1)(e) of the New Harmonized Value-added Tax System Regulations, No. 2, amounts of tax in a reporting period of the builder, for the purposes of section 284.01 of the Act, the total of those amounts of tax in respect of Ontario and the total of those amounts of tax in respect of British Columbia are prescribed amounts in respect of a specified return for the reporting period.