New Harmonized Value-added Tax System Regulations, No. 2
Version of section 7 from 2019-03-04 to 2024-06-19:
Marginal note:Prescribed extent — paragraph 218.1(1)(a) of Act
7 For the purposes of paragraph 218.1(1)(a) of the Act, the prescribed extent is an extent of at least 10%.
- SOR/2013-71, s. 6
- SOR/2019-59, s. 29
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