Deduction for Provincial Rebate (GST/HST) Regulations
SOR/2001-65
Registration 2001-01-30
Deduction for Provincial Rebate (GST/HST) Regulations
P.C. 2001-151 2001-01-30
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 234(3)Footnote a and section 277Footnote b of the Excise Tax Act, hereby makes the annexed Deduction for Provincial Rebate (GST/HST) Regulations.
Return to footnote aS.C. 1997, c. 10, s. 214(1)
Return to footnote bS.C. 1993, c. 27, s. 125(1)
Interpretation
1 The definitions in this section apply in these Regulations.
- Act
Act means the Excise Tax Act. (Loi)
- printed book
printed book has the meaning assigned by subsection 259.1(1) of the Act. (livre imprimé)
Prescribed Amount
2 For the purposes of subsection 234(3) of the Act, the prescribed amount in respect of an item included in the schedule is the amount that may be paid or credited under an Act of the legislature of a province and that is equal to an amount of tax payable under Part IX of the Act in respect of that item.
Coming into Force
3 These Regulations are deemed to have come into force on April 1, 1997.
SCHEDULE(Section 2)
- 1A printed book or an update of a printed book
- 2An audio recording all or substantially all of which is a spoken reading of a printed book
- 3A bound or unbound printed version of scripture of any religion
- Date modified: