Deduction for Provincial Rebate (GST/HST) Regulations (SOR/2001-65)
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Regulations are current to 2021-02-15 and last amended on 2018-01-01. Previous Versions
SCHEDULE 1(Section 1)Ontario Items
- A printed book or an update of a printed book
- An audio recording all or substantially all of which is a spoken reading of a printed book
- A bound or unbound printed version of scripture of any religion
- A composite property
- Children’s clothing
- Children’s footwear
- A children’s diaper
- A feminine hygiene product
- A children’s car seat
- A qualifying newspaper
- Qualifying food and beverages sold to a person at a particular time, if the total of all consideration for all qualifying food and beverages sold to the person at the particular time is four dollars or less
- SOR/2007-112, s. 2
- SOR/2010-152, s. 11
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