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

Marginal note:Non-taxable property — restriction

12 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.