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Annex 6:
Draft Amendments to Various GST/HST Regulations

Input Tax Credit Information Requirements

Input Tax Credit Information (GST/HST) Regulations

1  The definition intermediary in section 2 of the Input Tax Credit Information (GST/HST) Regulations is replaced by the following:
intermediary of a person, means, in respect of a supply made by the person, a registrant
(a)  that, acting as agent of the person or under an agreement with the person, causes or facilitates the making of the supply, or
(b)  that is deemed under subsection 177(1.11) of the Act to have acted as agent of the person in making the supply; (intermédiaire)
2  (1)  The portion of paragraph 3(a) of the Regulations before subparagraph (i) is replaced by the following:
(a)  where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is less than $100,
(2)  The portion of paragraph 3(b) of the Regulations before subparagraph (i) is replaced by the following:
(b)  where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is $100 or more and less than $500,
(3)  The portion of paragraph 3(c) of the Regulations before subparagraph (i) is replaced by the following:
(c)  where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is $500 or more,
3  Sections 1 and 2 are deemed to have come into force on the day after Budget Day.

GST New Housing Rebate Conditions

New Harmonized Value-added Tax System Regulations, No. 2

4  Section 40 of the New Harmonized Value-added Tax System Regulations, No. 2 is replaced by the following:
Group of individuals
40  If a supply of a residential complex or a share of the capital stock of a cooperative housing corporation is made to two or more individuals or if two or more individuals construct or substantially renovate, or engage another person to construct or substantially renovate, a residential complex, the following rules apply in respect of those individuals:
(a)  subject to paragraphs (b) and (c), the references in sections 41, 43, 45 and 46 and the references in section 256.21 of the Act to an individual are to be read as references to all of those individuals as a group;
(b)  the references in subsection 41(2) and paragraphs 45(2)(a), 46(2)(a) and 46(5)(c) to the primary place of residence of an individual or a relation of the individual are to be read as references to the primary place of residence of any of those individuals or a relation of any of those individuals;
(c)  the reference in paragraph 46(5)(d) to the particular individual or a relation of the particular individual is to be read as a reference to any of those individuals or a relation of any of those individuals; and
(d)  only one of those individuals may apply for a rebate under subsection 256.21(1) of the Act in respect of the complex or share, the amount of which is determined under section 41, 43, 45 or 46.
5  Section 4 applies in respect of
(a)  any rebate under subsection 256.21(1) of the Excise Tax Act, the amount of which is determined under subsection 41(2), 43(1) or 45(2) of the Regulations, in respect of which the agreement referred to in paragraph 254(2)(b), 254.1(2)(a) or 255(2)(c) of that Act, as the case may be, is entered into after Budget Day; and
(b)  any rebate under subsection 256.21(1) of the Excise Tax Act, the amount of which is determined under subsection 46(2) of the Regulations
(i)  in respect of a residential complex (other than a mobile home or floating home) if the construction or substantial renovation of the residential complex is substantially completed after Budget Day, or
(ii)  in respect of a mobile home or floating home acquired, imported or brought into a participating province after Budget Day.

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