Regulatory Initiative: Draft Amendments to the New Harmonized Value-Added Tax System Regulations, No. 2 - Forward Regulatory Plan 2018-2020

Title or working title of the regulatory initiative:

Draft Amendments to the New Harmonized Value-Added Tax System Regulations, No. 2

Description of the objective:

Draft sales and excise tax legislative and regulatory proposals were announced on July 27, 2018. These proposals included amendments to the Excise Tax Act to clarify the application of the GST/HST rebate for printed books for qualifying public service bodies. These proposed regulatory amendments are consequential to those amendments to the Excise Tax Act and maintain consistency between the wording of that Act and the New Harmonized Value-Added Tax System Regulations, No. 2.

Indication of business impacts:

The Small Business Lens is not expected to apply.

Public consultation opportunities:

Canadians were consulted on the draft regulatory proposals as part of a consultation announced by news release on July 27, 2018. Interested parties were invited to provide comments on the proposals by September 10, 2018.

The news release for the consultation, along with the draft regulatory proposals and the explanatory notes, is available on the Finance Canada website.

Departmental contact:

Consultations and Communications Branch
Department of Finance Canada
14th floor
90 Elgin Street
Ottawa, Ontario K1A 0G5

Phone: 613-369-3710
Facsimile: 613-369-4065
TTY: 613-369-3230
E-mail: fin.financepublic-financepublique.fin@canada.ca

For more information

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.