Specified Crown Agents (GST/HST) Regulations

1 For the purposes of the definition specified Crown agent in subsection 123(1) of the Excise Tax Act, the following are prescribed agents of Her Majesty in right of Canada:

• (a) the Canadian Broadcasting Corporation;

• (b) Telefilm Canada;

• (c) The Canadian Wheat Board;

• (d) the Bank of Canada;

• (e) every agent of Her Majesty in right of Canada that is included in Schedule III to the Financial Administration Act; and

• (f) every agent of Her Majesty in right of Canada that is a subsidiary of a corporation referred to in any of paragraphs (a) to (e).