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Specified Crown Agents (GST/HST) Regulations (SOR/99-175)

Regulations are current to 2024-10-30 and last amended on 2017-12-14. Previous Versions

Specified Crown Agents (GST/HST) Regulations

SOR/99-175

EXCISE TAX ACT

Registration 1999-04-15

Specified Crown Agents (GST/HST) Regulations

P.C. 1999-625 1999-04-15

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to the definition specified Crown agentFootnote a in subsection 123(1) and section 277Footnote b of the Excise Tax Act, hereby makes the annexed Specified Crown Agents (GST) Regulations.

Specified Crown Agents

 For the purposes of the definition specified Crown agent in subsection 123(1) of the Excise Tax Act, the following are prescribed agents of Her Majesty in right of Canada:

  • (a) the Canadian Broadcasting Corporation;

  • (b) Telefilm Canada;

  • (c) The Canadian Wheat Board;

  • (d) the Bank of Canada;

  • (e) every agent of Her Majesty in right of Canada that is included in Schedule III to the Financial Administration Act; and

  • (f) every agent of Her Majesty in right of Canada that is a subsidiary of a corporation referred to in any of paragraphs (a) to (e).

  • 2002, c. 17, s. 15
  • 2017, c. 33, s. 164(F)

Amendment

 [Amendment]

Repeal

 [Repeal]

Coming into Force

  •  (1) Subject to this section, these Regulations are deemed to have come into force on December 31, 1990.

  • (2) Section 2 is deemed to have come into force on April 1, 1997.

  • (3) Section 3 is deemed to have come into force on February 27, 1991.


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