Equivalent Courses (GST/HST) Regulations (SOR/91-27)
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Regulations are current to 2024-11-26
Equivalent Courses (GST/HST) Regulations
SOR/91-27
Registration 1990-12-18
Equivalent Courses (GST/HST) Regulations
P.C. 1990-2736 1990-12-18
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing equivalents of courses that follow a curriculum designated by a school authority.
Return to footnote *S.C. 1990, c. 45, s. 12
1 [Repealed, SOR/2002-277, s. 5]
Prescribed Courses
2 For the purpose of section 9 of Part III of Schedule V to the Excise Tax Act, music lessons are prescribed equivalents of music courses that follow a curriculum designated by a school authority.
- SOR/94-368, s. 4
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