Disclosure of Tax (GST/HST) Regulations
P.C. 1990-2747 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 the manner of disclosure by a registrant of the goods and services tax payable.
Return to footnote *S.C. 1990, c. 45, s. 12
1 [Repealed, SOR/2002-277, s. 14]
Prescribed Manner of Disclosure
(2) In the case of a supply of a telephone service made by means of a coin-operated telephone, the prescribed manner is either the manner set out in subsection (1) or giving notice in the telephone directories issued by the supplier of the rates of tax set out in subsection 165.1(1) of the Excise Tax Act.
(3) In the case of a supply of a parking space for which the consideration is paid by depositing coins in a parking meter, the prescribed manner is either the manner set out in subsection (1) or giving public notice that the price for the supply includes the tax.
- SOR/2002-277, s. 15
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