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 [Repealed, SOR/2014-248, s. 2]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.