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Amalgamations and Windings-Up Continuation (GST/HST) Regulations (SOR/91-33)

Regulations are current to 2020-07-15 and last amended on 2019-03-04. Previous Versions

Enabling Act: EXCISE TAX ACT
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  • See coming into force provision and notes, where applicable.
  • Shaded provisions are not in force. Help
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