Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Version of document from 2006-06-23 to 2014-10-30:

Artists’ Representatives (GST/HST) Regulations

SOR/91-25

EXCISE TAX ACT

Registration 1990-12-18

Regulations Prescribing Registrants Who Make Supplies of Intangible Personal Property on Behalf of Artists

P.C. 1990-2734  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote 1 of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing registrants who make supplies of intangible personal property on behalf of artists.

Short Title

 These Regulations may be cited as the Artists’ Representatives (GST/HST) Regulations.

  • SOR/99-174, s. 1

Prescribed Registrants

 Any registrant listed in the schedule is prescribed for the purposes of subsection 177(2) of the Excise Tax Act.

SCHEDULE(Section 2)

  • Audio Video Licensing Agency (AVLA)
  • Canadian Artists’ Representation / Front des artistes canadiens (CARFAC)
  • Canadian Broadcasters Retransmission Rights Agency Inc. (CBRRA)
  • Canadian Music Publishers Association (CMPA)
  • Canadian Musical Reproduction Rights Agency Ltd. (CMRRA)
  • Canadian Copyright Licensing Agency (CANCOPY)
  • Canadian Retransmission Collective (CRC)
  • Canadian Retransmission Right Association (CRRA)
  • Composers, Authors and Publishers Association of Canada, Limited (CAPAC)
  • Copyright Collective of Canada (CCC)
  • Directors Guild of Canada and its district councils
  • Educational Media Producers and Distributors Association of Canada (EMPDAC)
  • Educational Rights Collective of Canada (ERCC)
  • FWS Joint Sports Claimants Inc.
  • Intermède Musique Média Inc.
  • Major League Baseball Collective of Canada, Inc. (MLBC)
  • Morning Music Limited
  • Neighbouring Rights Collective of Canada (NRCC)
  • Performing Rights Organization of Canada Limited (PROCAN)
  • Producers Audiovisual Collective of Canada / La Société canadienne de gestion des producteurs de matériel audio-visuel (PACC)
  • Québec Reproduction Rights Collective Administration Society (COPIBEC)
  • Société collective de gestion des droits des producteurs de phonogrammes et de vidéogrammes du Québec (SOPROQ)
  • Société de droits d’auteur des artistes en arts visuels (SODART)
  • Société de gestion collective de l’Union des Artistes inc. (ARTISTI)
  • Société des auteurs et compositeurs dramatiques (SACD)
  • Société des droits d’auteur en arts visuels Inc. (SODAAV)
  • Société pour l’avancement des droits en audiovisuel Ltée (SADA)
  • Société québecoise des auteurs dramatiques inc.
  • Society of Composers, Authors and Music Publishers of Canada (SOCAN)
  • SODRAC 2003 Inc.
  • Union des écrivaines et écrivains québécois (UNEQ)
  • Vis-Art Copyright Inc.
  • SOR/99-174, s. 2
  • SOR/2001-62, ss. 1, 2
  • SOR/2003-341, s. 1
  • SOR/2006-158, ss. 1, 2

Date modified: