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Deduction for Provincial Rebate (GST/HST) Regulations

Version of section 2 from 2006-03-22 to 2010-06-30:


 For the purposes of subsection 234(3) of the Act, the prescribed amount in respect of an item included in the schedule is the amount that may be paid or credited under an Act of the legislature of a province and that is equal to an amount of tax payable under Part IX of the Act in respect of that item.


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