Electronic Filing and Provision of Information (GST/HST) Regulations
Version of section 4 from 2013-04-18 to 2016-06-02:
Marginal note:Prescribed return
4 For the purposes of section 284.01 of the Act, a prescribed return for a reporting period of a person is
(a) a return for the reporting period that is required to be filed by way of electronic filing in accordance with subsection 278.1(2.1) of the Act; or
(b) if the person is a selected listed financial institution, a return under Division V of Part IX of the Act for the reporting period.
- SOR/2013-71, s. 14
- Date modified: