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  3. SOR/91-51 -  Table of Contents

Table of Contents

Streamlined Accounting (GST/HST) Regulations (SOR/91-51)

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Regulations are current to 2012-05-14 and last amended on 2011-03-03. Previous Versions

Enabling Act: EXCISE TAX ACT
Notes :
  • See coming into force provision and notes, where applicable.
  • Shaded provisions are not in force. Help
  • Streamlined Accounting (GST/HST) Regulations
    • 2 - INTERPRETATION
    • 15 - PARTS I TO III
    • 15 - PART IV STREAMLINED ACCOUNTING QUICK METHOD
      • 15 - Interpretation
      • 16 - Prescribed Registrants
      • 17 - Calculation of Net Tax
      • 18 - Rules for New Registrants
    • 19 - PART V SPECIAL QUICK METHOD FOR PUBLIC SERVICE BODIES
      • 19 - Interpretation
      • 20 - Prescribed Registrant
      • 21 - Calculation of Net Tax
    • 21.1 - PART V.1 STREAMLINED INPUT TAX CREDIT METHOD
      • 21.1 - Interpretation
      • 21.2 - Prescribed Registrants
      • 21.3 - Calculation of Net Tax
      • 21.5 - Prescribed Part
    • 22 - PART VI PRESCRIBED INPUT TAX CREDITS
    • 23 - PART VII GENERAL RULES

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Date Modified:
2012-05-25
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