His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph (f)Footnote a of the definition specified person in subsection 259.1(1) and section 277Footnote b of the Excise Tax Act, hereby makes the annexed Federal Book Rebate (GST/HST) Regulations.
1 Any charity or qualifying non-profit organization listed in the schedule is prescribed for the purposes of paragraph (f) of the definition specified person in subsection 259.1(1) of the Excise Tax Act.
Coming into Force
2 These Regulations are deemed to have come into force on October 24, 1996.