Health Care Services (GST/HST) Regulations (SOR/91-23)

RELATED PROVISIONS

• — 2010, c. 12, s. 90(2)

  • • 90. (2) Subsection (1) applies in respect of

      • (a) a supply made after March 4, 2010; and

      • (b) a supply made on or before that day if

        • (i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or

        • (ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.