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

Version of section 14 from 2010-06-17 to 2011-03-02:


Marginal note:Non-taxable property and services — restriction

 For the purposes of paragraph 220.08(3)(a) of the Act, a supply of a service rendered in connection with criminal, civil or administrative litigation outside the participating provinces, other than a service rendered before the commencement of such litigation, is a prescribed supply.

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