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New Harmonized Value-added Tax System Regulations, No. 2

Version of section 12 from 2011-03-03 to 2024-03-06:


Marginal note:Non-taxable property — restriction

 For the purposes of paragraphs 220.05(3)(a) and 220.06(3)(a) of the Act, property that is included in section 18, 20 or 21 of Part I of Schedule X to the Act is prescribed property, except if the property is included in another section (other than sections 18, 20 and 21) of that Part.

  • SOR/2011-56, s. 27

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