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Offset of Taxes (GST/HST) Regulations

Version of section 3 from 2019-03-04 to 2024-10-30:


 These Regulations apply in respect of the tax required to be remitted under subsection 228(2) or (2.3) of the Act or paid under subsection 228(4) or Division IV or IV.1 of Part IX of the Act.

  • SOR/2019-59, s. 9

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