Artists’ Representatives (GST/HST) Regulations (SOR/91-25)
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Regulations are current to 2024-11-26 and last amended on 2019-03-04. Previous Versions
Artists’ Representatives (GST/HST) Regulations
SOR/91-25
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.
Return to footnote 1S.C. 1990, c. 45, s. 12
1 [Repealed, SOR/2014-248, s. 2]
Prescribed Registrants
2 Any registrant listed in the schedule is prescribed for the purposes of subsection 177(2) of the Excise Tax Act.
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