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Ottawa, December 20, 2002
2002-108

Release of Draft GST/HST Amendments

Related documents:

• Backgrounder - Nova Scotia First-Time Homebuyers’ Rebate.
• Proposed Amendments to the Excise Tax Act.
• Explanatory Notes to Draft Amendments.

John Manley, Deputy Prime Minister and Minister of Finance, announced today proposed amendments to the Excise Tax Act and regulations relating to the goods and services tax/harmonized sales tax (GST/HST). These measures will simplify compliance with the tax and benefit businesses and consumers in a number of areas.

The proposed amendments provide for the following:

• Refinements to the rules under the Act and in the Streamlined Accounting (GST/HST) Regulations governing transactions involving agents of suppliers, which will better accommodate usual billing and accounting practices in many industries.

• Addition of a discretionary power under the Act for the Minister of National Revenue to accept late-filed applications for the GST New Housing Rebate and the Nova Scotia First-time Homebuyers’ Rebate for owner-built homes, where exceptional circumstances have prevented an applicant from meeting the normal filing deadline.

• Permanent addition of speech-language pathology services to the list under the Act of GST/HST-exempt health care services.

• Addition of the Comox Valley Community Adult Literacy and Learning Society to the list of non-profit organizations and charities prescribed by regulation as eligible to receive the rebate of the GST (or the federal component of the HST) on books, printed scripture and certain audio recordings of printed books.

• Addition of the Société québecoise des auteurs dramatiques inc. to the list of artists’ representatives prescribed by regulation as eligible to elect to account for the GST/HST on royalties on behalf of member artists.

• Modification of the application rules, set out in the Act, for the Nova Scotia First-time Homebuyers’ Rebate, which were released in draft form on December 28, 2001 (affecting only the provincial portion of the HST New Housing Rebate in Nova Scotia).

The attached backgrounder provides further information on the measures relating to the Nova Scotia First-time Homebuyers’ Rebate, the Federal Book Rebate and the Artists’ Representatives (GST/HST) Regulations. Further details on the other measures are provided in the attached draft legislation and regulations and in the explanatory notes. References to "Announcement Date" should be read as references to today’s date.

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