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Brief
Electronic Filing and Provision of Information (GST/HST) Regulations were made by Her Excellency the Governor General in Council on June 17, 2010. The regulations are pursuant to sections 277.1Footnote a and 277.1Footnote b of the Excise Tax ActFootnote c.
The definitions under this document include: qualifying housing supply means a residential complex in respect of which no tax is payable under subsection 165(2) of the Act as a consequence of subsection 51(1) or (2), 52(1) or (2), 53(1) or (2), 58.04(1) or (2), 58.05(1) or (2) or 58.06(1) or (2) of the New Harmonized Value-added Tax System Regulations, No. 2;(fourniture d’habitation admissible).
The document also includes Electronic FilingMarginal note:Prescribed person, PenaltiesMarginal note:Failure to file as required, and Marginal note:Penalty amount — sections 5 and 67.
These regulations outline the requirements for electronic filing and provision of information under the Excise Tax Act.
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