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Taxes, Duties and Fees (GST/HST) Regulations (SOR/91-34)

Regulations are current to 2021-06-03 and last amended on 2014-10-31. Previous Versions

RELATED PROVISIONS

  • — SOR/2002-273, s. 4

      • 4 (1) Section 1 and subsections 2(5) and (8) and 3(13) and (15) are deemed to have come into force on April 1, 1997.

      • (2) Subsections 2(1), (3) and (9) and 3(12) and (23) are deemed to have come into force on July 1, 1992.

      • (3) Subsection 2(4) is deemed to have come into force on April 1, 1996.

      • (4) Subsection 2(6), to the extent that it replaces subparagraph 2(1)(f) of the Regulations, is deemed to have come into force on April 21, 1997.

      • (5) Subsection 2(7) is deemed to have come into force on June 27, 2000.

      • (6) Subsection 3(1) is deemed to have come into force on November 26, 1997.

      • (7) Subsection 3(2) applies in respect of real property transferred after October 8, 1993.

      • (8) Subsection 3(3) is deemed to have come into force on June 20, 1991.

      • (9) Subsection 3(4), to the extent that it repeals subparagraph 3(a)(iv) of the Regulations, is deemed to have come into force on August 1, 1995.

      • (10) Subsection 3(4), to the extent that it repeals subparagraphs 3(a)(v) to (viii) of the Regulations, and subsection 3(6) are deemed to have come into force on August 12, 1992 except that, before April 1996, subparagraph 3(a)(ix.1) of the Regulations, as enacted by subsection 3(6), shall be read as follows:

        • (ix.1) Part IX of the Halifax County Charter Halifax County Charter, S.N.S. 1992, c. 63,

      • (11) Subsections 3(5) and (7) are deemed to have come into force on December 3, 1998.

      • (12) Subparagraph 3(a)(xii) of the Regulations, as enacted by subsection 3(8), is deemed to have come into force on August 1, 1992.

      • (13) Subsections 3(10), 3(14), to the extent that it repeals subparagraph 3(c)(iii) of the Regulations, and 3(20) are deemed to have come into force on December 31, 1990.

      • (14) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(i) of the Regulations, applies in respect of any admission to a place of amusement the consideration for which is paid after June 30, 1992.

      • (15) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(ii) of the Regulations, applies in respect of any advertisement broadcast after June 30, 1992.

      • (16) Subsection 3(14), to the extent that it repeals subparagraph 3(c)(iv) of the Regulations, applies in respect of any telecommunication sent or received after June 30, 1992 and in respect of rents attributable to a period after that day.

      • (17) Subsection 3(16) applies in respect of personal property purchased after March 1999.

      • (18) Subparagraph 3(c)(ix.1) of the Regulations, as enacted by subsection 3(21), is deemed to have come into force on December 10, 1997.

      • (19) Subparagraph 3(c)(x.1) of the Regulations, as enacted by subsection 3(21), is deemed to have come into force on April 1, 1991.]

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