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Publications Supplied by a Registrant (GST/HST) Regulations (SOR/91-43)

Regulations are current to 2020-12-28 and last amended on 2014-10-31. Previous Versions

Publications Supplied by a Registrant (GST/HST) Regulations

SOR/91-43

EXCISE TAX ACT

Registration 1990-12-18

Publications Supplied by a Registrant (GST/HST) Regulations

P.C. 1990-2753  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 143(2)(a)Footnote * and subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations respecting the supply of publications by a non-resident registrant.

 [Repealed, SOR/2014-248, s. 10]

Interpretation

 In these Regulations,

Act

Act means the Excise Tax Act; (Loi)

registration number

registration number means a registration number assigned under section 241 of the Act. (numéro d’inscription)

  • SOR/2000-178, s. 3
  • SOR/2014-248, s. 11

Prescribed Property

 For the purposes of section 143.1 of the Act, the following property is prescribed tangible personal property:

  • (a) a book, newspaper, periodical, magazine and any similar printed publication, other than a publication included in section 1 of Schedule VII to the Act; and

  • (b) an audio recording that relates to a publication included in paragraph (a) and that accompanies the publication when it is submitted to the Canada Post Corporation or a customs officer.

  • SOR/93-242, s. 2(F)
  • SOR/2000-178, s. 4

Evidence of Registration

 If a person makes a supply of a publication included in paragraph 3(a) that is deemed under section 143.1 of the Act to have been made in Canada, the person shall provide

  • (a) the person’s registration number

    • (i) in the masthead of the publication, or on one of the first five pages of the publication if the masthead is not in the first five pages,

    • (ii) on the back cover of the publication if the address of the person appears on that cover, or

    • (iii) on the mailing label affixed to the publication;

  • (b) the person’s registration number on the packaging of the publication or on a separate document that accompanies the publication, when it is submitted to the Canada Post Corporation or a customs officer; or

  • (c) where the person does not have a registration number at the time the publication is mailed or sent by courier, evidence on a separate document that accompanies the publication when it is submitted to the Canada Post Corporation or a customs officer that the person has applied for a registration number.

  • SOR/2000-178, s. 5
 
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