Amalgamations and Windings-Up Continuation (GST/HST) Regulations (SOR/91-33)
Full Document:
- HTMLFull Document: Amalgamations and Windings-Up Continuation (GST/HST) Regulations (Accessibility Buttons available) |
- XMLFull Document: Amalgamations and Windings-Up Continuation (GST/HST) Regulations [8 KB] |
- PDFFull Document: Amalgamations and Windings-Up Continuation (GST/HST) Regulations [99 KB]
Regulations are current to 2024-11-26 and last amended on 2019-03-04. Previous Versions
Amalgamations and Windings-Up Continuation (GST/HST) Regulations
SOR/91-33
Registration 1990-12-18
Regulations Prescribing Purposes for Which New Successor Corporations Shall Be Deemed to Be the Same Corporations as and Continuations of Predecessor Amalgamated or Wound-Up Corporations
P.C. 1990-2742 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 purposes for which new successor corporations shall be deemed to be the same corporations as and continuations of predecessor amalgamated or wound-up corporations.
Return to footnote *S.C. 1990, c. 45, s. 12
Short Title
1 These Regulations may be cited as the Amalgamations and Windings-Up Continuation (GST/HST) Regulations.
- SOR/99-173, s. 1
Prescribed Purpose
2 For the purposes of sections 271 and 272 of the Excise Tax Act, “prescribed purpose” means for the purpose of applying any provision of that Act set out in the schedule.
- Date modified: