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Deduction for Provincial Rebate (GST/HST) Regulations (SOR/2001-65)

Regulations are current to 2020-09-09 and last amended on 2018-01-01. Previous Versions

RELATED PROVISIONS

  • — SOR/2010-152, s. 13, as amended by SOR/2012-191, s. 44

  • — SOR/2016-306, s. 5

    • 5 Sections 2 and 3 apply in respect of tax that

      • (a) becomes payable after 2016 without having been paid before 2017; or

      • (b) is paid after 2016 without having become payable before 2017.

  • — SOR/2017-274, s. 4

    • 4 Section 2 applies in respect of tax that

      • (a) becomes payable after 2017 without having been paid before 2018; or

      • (b) is paid after 2017 without having become payable before 2018.

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