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Artists’ Representatives (GST/HST) Regulations (SOR/91-25)

Regulations are current to 2024-05-01 and last amended on 2019-03-04. Previous Versions

Artists’ Representatives (GST/HST) Regulations



Registration 1990-12-18

Artists’ Representatives (GST/HST) Regulations

P.C. 1990-2734  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote 1 of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing registrants who make supplies of intangible personal property on behalf of artists.

 [Repealed, SOR/2014-248, s. 2]

Prescribed Registrants

 Any registrant listed in the schedule is prescribed for the purposes of subsection 177(2) of the Excise Tax Act.


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