Taxes, Duties and Fees (GST/HST) Regulations

3 The following taxes, duties and fees are prescribed for the purposes of section 154 of the Excise Tax Act:

• (a) a tax, duty or fee in respect of a transfer of real property where that tax, duty or fee is imposed by or under any of the following, namely,

  • (i) the Land Transfer Tax Act, R.S.O. 1990, c. L.6,

  • (i.1) Chapter 760 of the City of Toronto Municipal Code, made under Part X of the City of Toronto Act, 2006, S.O. 2006, c. 11, Sched. A, if the tax, duty or fee would have applied to that transfer under that chapter as it read on February 1, 2008,

  • (ii) the Land Transfer Duties Act, R.S.Q., c. D-17,

  • (ii.1) Part III.7 of the Taxation Act, R.S.Q., c. I-3,

  • (iii) An Act respecting duties on transfers of immovables, R.S.Q., c. D-15.1,

  • (iv) to (viii) [Repealed, SOR/2002-273, s. 3]

  • (ix) Part V of the Municipal Government Act, S.N.S. 1998, c. 18,

  • (ix.1) [Repealed, SOR/2002-273, s. 3]

  • (x) the Real Property Transfer Tax Act, S.N.B. 1983, c. R-2.1,

  • (xi) Part III of The Tax Administration and Miscellaneous Taxes Act, C.C.S.M., c. T2,

  • (xii) the Property Transfer Tax Act, R.S.B.C. 1996, c. 378,

  • (xiii) The Land Titles Act, 2000, S.S. 2000, c. L-5.1,

  • (xiv) the Land Titles Act, R.S.A. 2000, c. L-4,

  • (xv) the Real Property Transfer Tax Act, S.P.E.I. 2005, c. 49,

  • (xvi) the Registration of Deeds Act, R.S.N.L. 1990, c. R-10, and

  • (xvii) the St. John’s Assessment Act, R.S.N.L. 1990, c. S-1;

• (b) a tax imposed by the legislature of a province, under an Act referred to in the definition general sales tax rate in subsection 2(1), in respect of an item of property or a service if

  • (i) the tax is calculated as a percentage of the value or price of the property or service,

  • (ii) the tax is payable by the recipient of a supply of the property or service,

  • (iii) the tax is not included in the value or price of the property or service for purposes of calculating any other tax under that Act in respect of that property or service, and

  • (iv) the total of the rates of all taxes that are imposed under that Act in respect of the property or service and calculated as a percentage of the value or price of the property or service does not exceed the specified tax rate of the province; and

• (c) a tax in respect of a service or an item of property imposed by or under any of the following:

  • (i) to (v) [Repealed, SOR/2002-273, s. 3]

  • (v.1) and (vi) [Repealed, SOR/2002-273, s. 3]

  • (vii) [Repealed, SOR/2010-152, s. 2]

  • (viii) section 330 of The Municipal Act, C.C.S.M., c. M225,

  • (viii.1) subsection 442(1) of The City of Winnipeg Charter, S.M. 2002, c. 39,

  • (ix) [Repealed, SOR/2010-152, s. 2]

  • (ix.1) section 36 of The Power Corporation Act, R.S.S. 1978, c. P-19,

  • (x) The Liquor Consumption Tax Act, S.S. 1979, c. L-19.1,

  • (x.1) [Repealed, SOR/2006-280, s. 4]

  • (xi) section 316 of The Municipalities Act, S.S. 2005, c. M.36.1,

  • (xii) subsection 2(1) of the Tourism Levy Act, R.S.A. 2000, c. T-5.5,

  • (xiii) section 28.1 of the St. John’s Assessment Act, R.S.N.L. 1990, c. S-1, and

  • (xiv) section 2 of the Liquor Tax Act, R.S.Y. 2002, c. 141,

  where

  • (xv) the tax is calculated as a percentage of the value or price of the property or service,

  • (xvi) the tax is payable by the recipient of a supply of the property or service,

  • (xvii) no tax in respect of the property or service is imposed by the legislature of a province under an Act referred to in the definition general sales tax rate in subsection 2(1), and

  • (xviii) the total of the rates of all taxes, each of which is

    • (A) imposed by or under an Act of the legislature of the province in respect of the property or service,

    • (B) calculated as a percentage of the value or price of the property or service, and

    • (C) payable by the recipient of a supply of the property or service,

    does not exceed the specified tax rate of the province.