Input Tax Credit Information (GST/HST) Regulations (SOR/91-45)

RELATED PROVISIONS

• — SOR/2000-180, s. 4

  • • 4. (1) Section 1 is deemed to have come into force on April 1, 1997.

    • (2) Section 2 and subsections 3(1), (2) and (4) apply to supplies made after April 23, 1996.

    • (3) Subsection 3(3) applies to supplies made after March 1997 except that, with respect to supplies made before February 1998, subparagraph 3(b)(iv) of the Regulations, as enacted by that subsection, shall be read without reference to clause (C).