EXCISE TAX ACTAmalgamations and Windings-Up Continuation (GST/HST) RegulationsRegulations Prescribing Purposes for Which New Successor Corporations Shall Be Deemed to Be the Same Corporations as and Continuations of Predecessor Amalgamated or Wound-Up CorporationsP.C.1990-2742 199012
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His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)* of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing purposes for which new successor corporations shall be deemed to be the same corporations as and continuations of predecessor amalgamated or wound-up corporations.S.C. 1990, c. 45, s. 12SHORT TITLEThese Regulations may be cited as the Amalgamations and Windings-Up Continuation (GST/HST) Regulations.
SOR/99-173, s. 1.
PRESCRIBED PURPOSEFor the purposes of sections 271 and 272 of the Excise Tax Act, “prescribed purpose” means for the purpose of applying any provision of that Act set out in the schedule.(Section 2)Section 120Definition builder in subsection 123(1)Section 134Section 148Section 148.1Subsection 149(1)Section 150Section 156Section 160Section 166Section 181.1Section 182Subsections 183(2) and (4) to (8)Subsections 184(2) to (7)Subsection 186(1)Section 194Section 219Section 222Subsection 223(2)Section 224Section 225Section 225.2Section 227Section 228Section 229Section 230Section 230.1Section 232Section 233Section 237Section 238Section 261Section 263Section 263.1Section 264Section 265Section 266Section 273Section 274Divisions VIII and IX of PART IX