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

Regulations are current to 2014-10-15 and last amended on 2006-06-23. Previous Versions

Artists’ Representatives (GST/HST) Regulations

SOR/91-25

EXCISE TAX ACT

Registration 1990-12-18

Regulations Prescribing Registrants Who Make Supplies of Intangible Personal Property on Behalf of Artists

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.

SHORT TITLE

 These Regulations may be cited as the Artists’ Representatives (GST/HST) Regulations.

  • SOR/99-174, s. 1.

PRESCRIBED REGISTRANTS

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