Artists’ Representatives (GST/HST) Regulations (SOR/91-25)

Regulations are current to 2014-12-08 and last amended on 2014-10-31. Previous Versions

Artists’ Representatives (GST/HST) Regulations

SOR/91-25

EXCISE TAX ACT

Registration 1990-12-18

Artists’ Representatives (GST/HST) Regulations

P.C. 1990-2734  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote 1 of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing registrants who make supplies of intangible personal property on behalf of artists.

 [Repealed, SOR/2014-248, s. 2]

PRESCRIBED REGISTRANTS

 Any registrant listed in the schedule is prescribed for the purposes of subsection 177(2) of the Excise Tax Act.

SCHEDULE(Section 2)

  • Audio Video Licensing Agency (AVLA)
  • Canadian Artists’ Representation / Front des artistes canadiens (CARFAC)
  • Canadian Broadcasters Retransmission Rights Agency Inc. (CBRRA)
  • Canadian Music Publishers Association (CMPA)
  • Canadian Musical Reproduction Rights Agency Ltd. (CMRRA)
  • Canadian Copyright Licensing Agency (CANCOPY)
  • Canadian Retransmission Collective (CRC)
  • Canadian Retransmission Right Association (CRRA)
  • Composers, Authors and Publishers Association of Canada, Limited (CAPAC)
  • Copyright Collective of Canada (CCC)
  • Directors Guild of Canada and its district councils
  • Educational Media Producers and Distributors Association of Canada (EMPDAC)
  • Educational Rights Collective of Canada (ERCC)
  • FWS Joint Sports Claimants Inc.
  • Intermède Musique Média Inc.
  • Major League Baseball Collective of Canada, Inc. (MLBC)
  • Morning Music Limited
  • Performing Rights Organization of Canada Limited (PROCAN)
  • Producers Audiovisual Collective of Canada / La Société canadienne de gestion des producteurs de matériel audio-visuel (PACC)
  • Québec Reproduction Rights Collective Administration Society (COPIBEC)
  • Re:Sound
  • Société collective de gestion des droits des producteurs de phonogrammes et de vidéogrammes du Québec (SOPROQ)
  • Société de droits d’auteur des artistes en arts visuels (SODART)
  • Société de gestion collective de l’Union des Artistes inc. (ARTISTI)
  • Société des auteurs et compositeurs dramatiques (SACD)
  • Société des droits d’auteur en arts visuels Inc. (SODAAV)
  • Société pour l’avancement des droits en audiovisuel Ltée (SADA)
  • Société québecoise des auteurs dramatiques inc.
  • Society of Composers, Authors and Music Publishers of Canada (SOCAN)
  • SODRAC 2003 Inc.
  • Union des écrivaines et écrivains québécois (UNEQ)
  • Vis-Art Copyright Inc.
  • SOR/99-174, s. 2;
  • SOR/2001-62, ss. 1, 2;
  • SOR/2003-341, s. 1;
  • SOR/2006-158, ss. 1, 2;
  • SOR/2014-248, ss. 3, 4.