Deduction for Provincial Rebate (GST/HST) Regulations (SOR/2001-65)

RELATED PROVISIONS

• — SOR/2010-152, s. 13, as amended by SOR/2012-191, s. 44

  • 13 Until December 31, 2011, the children’s car seats referred to in the Deduction for Provincial Rebate (GST/HST) Regulations, as amended by sections 9 to 11, may, instead of conforming to the requirements of the Motor Vehicle Restraint Systems and Booster Seats Safety Regulations, conform to the requirements of the Motor Vehicle Restraint Systems and Booster Cushions Safety Regulations as they read on May 11, 2010 and as they were modified in their application by the Order Modifying the Operation of the Motor Vehicle Restraint Systems and Booster Cushions Safety Regulations and the Motor Vehicle Safety Regulations, which came into effect on May 1, 2009 and was published in the Canada Gazette, Part I, on May 9, 2009.

• — SOR/2016-306, s. 5

  • 5 Sections 2 and 3 apply in respect of tax that

    • (a) becomes payable after 2016 without having been paid before 2017; or

    • (b) is paid after 2016 without having become payable before 2017.

• — SOR/2017-274, s. 4

  • 4 Section 2 applies in respect of tax that

    • (a) becomes payable after 2017 without having been paid before 2018; or

    • (b) is paid after 2017 without having become payable before 2018.