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H-1.01
- Harmonized Sales Tax Act
Detailled Table of Contents
Current to 1 January 2024
Harmonized Sales Tax Act
1
Definitions
I
RATIFICATION OF AGREEMENT
2
Ratification of Agreement
II
TRANSITION
Repealed: 2012, c.36, s.4
3
Application of Social Services and Education Tax Act
4
Limitation on refunds
5
Regulations
6
Interpretation
III
TAX INCLUSIVE PRICING
Repealed: 2012, c.13, s.3.
7
Repealed
8
Manner of expressing price and cost
9
Regulations
10
Offence and penalty
IV
PAYMENTS AND CREDITS
11
Definitions
12
Payments and credits
13
Regulations
V
VEHICLES
14
Imposition of tax
15
Payment of tax
16
Determination of fair value
17
Exemption
18
Information
19
Application of Revenue Administration Act
20
Offences and penalties
21
Regulations
VI
DESIGNATED TANGIBLE PERSONALPROPERTY
22
Imposition of tax
23
Payment of tax
24
Designated tangible personal property delivered from outside Province
25
Determination of fair value
26
Exemption
27
Information
28
Application of Revenue Administration Act
29
Offences and penalties
30
Regulations
VII
AUTHORITY TO ENTER AGREEMENTS ANDCONFIDENTIALITY
31
Authority to enter agreements
32
Confidentiality
VIII
INSPECTIONS
33
Designation of inspectors
34
Written designation
35
Powers of inspectors
36
Assistance to inspectors
37
Obstruction or hindrance of inspectors
38
Statements to inspectors
39
Offence and penalty
IX
REGISTRATION
Repealed: 2012, c.13, s.3
40
Definitions
41
Registration
42
Application
43
Registration not transferable
44
Suspension, cancellation, revocation and reinstatement of registration
45
Offences and penalties
46
Action for restraint of violation
47
Regulations
X
ADMINISTRATION
48
Designation by Minister
49
Designation by Commissioner
XI
CONSEQUENTIAL AMENDMENTS
50
The Admission and...
51
Paragraph 5(b) of the...
52
Section 1 of the...
53
Paragraph 25(b.1) of the...
54
Subsection 8(2) of the...
55
Section 1 of the...
56
Section 7 of the...
XII
COMMENCEMENT
57
Parts III to VI and VIII to XI