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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

RELATED PROVISIONS

  • — SOR/2000-178, s. 6

      • 6. (1) Sections 1 and 2, subsection 4(1) and section 5 are deemed to have come into force on January 1, 1993, except that,

        • (a) before April 1, 1997, the reference in section 1 of the Regulations, as enacted by section 2, to “(GST/HST)” shall be read as a reference to “(GST)”; and

        • (b) before the day on which these Regulations are published in the Canada Gazette, the reference to “a person” in the portion of section 4 of the Regulations before paragraph (a), as enacted by section 5, shall be read as a reference to a “non-resident person”.

      • (2) Subsection 4(2) is deemed to have come into force on November 26, 1997.

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