Deduction for Provincial Rebate (GST/HST) Regulations (SOR/2001-65)
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Regulations are current to 2024-10-30 and last amended on 2018-01-01. Previous Versions
SCHEDULE 1(Section 1)Ontario Items
- 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
- 4A composite property
- 5Children’s clothing
- 6Children’s footwear
- 7A children’s diaper
- 8A feminine hygiene product
- 9A children’s car seat
- 10A qualifying newspaper
- 11Qualifying food and beverages sold to a person at a particular time, if the total of all consideration for all qualifying food and beverages sold to the person at the particular time is four dollars or less
- SOR/2007-112, s. 2
- SOR/2010-152, s. 11
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