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Federal Book Rebate (GST/HST) Regulations (SOR/98-351)

Regulations are current to 2020-12-28 and last amended on 2012-09-20. Previous Versions

Federal Book Rebate (GST/HST) Regulations

SOR/98-351

EXCISE TAX ACT

Registration 1998-06-18

Federal Book Rebate (GST/HST) Regulations

P.C. 1998-1141 1998-06-18

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.

Specified Persons

 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

 These Regulations are deemed to have come into force on October 24, 1996.

 
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