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Acts and Regulations
97-28
- General
Summary
Enabling Act
1
Regulation number
Title
H-1.01
Harmonized Sales Tax Act
Full text
Detailled Table of Contents
Current to 1 January 2024
General
1
Citation
2
Definitions
I
TRANSITION
Repealed: 2012, c.36, s.5
3
Application
4
Repealed: 2012, c.36,...
5
Prescribed date
6
Continuous goods and services
7
Lease of goods
8
Transitional housing rebate
9
Vehicles
II
PAYMENTS AND CREDITS
10
Application
11
Definitions
12
Printed books, composite property, audio recordings and scriptures
13
Repealed
14
Research and development
15
Specially equipped vehicles
III
VEHICLES
16
Application
17
Definitions
17.1
Definition of “supply” for the purposes of Part V of the Act
17.2
Average wholesale price
18
Fair value
19
Disability rebate
20
Family gifts exemption
21
Other exemptions
21.1
Refunds
22
Vehicles under section 17 of the Act
23
Application of the Revenue Administration Act
III.1
DESIGNATED TANGIBLE PERSONAL PROPERTY
23.1
Application
23.2
Definitions
23.21
Definition of “supply” for the purposes of Part VI of the Act
23.3
Designated tangible personal property
23.4
Fair value
23.5
Payment of tax
23.6
Family gifts exemption
23.7
Other exemptions
23.71
Refunds
23.8
Application of the Revenue Administration Act
IV
COMMENCEMENT
24
Commencement
0
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