Offset of Taxes (GST/HST) Regulations (SOR/91-49)
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Regulations are current to 2026-01-19 and last amended on 2019-03-04. Previous Versions
3 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.
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