Publications Supplied by a Registrant (GST/HST) Regulations
SOR/91-43
Registration 1990-12-18
Publications Supplied by a Registrant (GST/HST) Regulations
P.C. 1990-2753 1990-12-18
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to paragraph 143(2)(a)Footnote * and subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations respecting the supply of publications by a non-resident registrant.
Return to footnote *S.C. 1990, c. 45, s. 12(1)
1 [Repealed, SOR/2014-248, s. 10]
Interpretation
2 In these Regulations,
- Act
Act means the Excise Tax Act; (Loi)
- registration number
registration number means a registration number assigned under section 241 of the Act. (numéro d’inscription)
- SOR/2000-178, s. 3
- SOR/2014-248, s. 11
Prescribed Property
3 For the purposes of section 143.1 of the Act, the following property is prescribed tangible personal property:
(a) a book, newspaper, periodical, magazine and any similar printed publication, other than a publication included in section 1 of Schedule VII to the Act; and
(b) an audio recording that relates to a publication included in paragraph (a) and that accompanies the publication when it is submitted to the Canada Post Corporation or a customs officer.
- SOR/93-242, s. 2(F)
- SOR/2000-178, s. 4
Evidence of Registration
4 If a person makes a supply of a publication included in paragraph 3(a) that is deemed under section 143.1 of the Act to have been made in Canada, the person shall provide
(a) the person’s registration number
(i) in the masthead of the publication, or on one of the first five pages of the publication if the masthead is not in the first five pages,
(ii) on the back cover of the publication if the address of the person appears on that cover, or
(iii) on the mailing label affixed to the publication;
(b) the person’s registration number on the packaging of the publication or on a separate document that accompanies the publication, when it is submitted to the Canada Post Corporation or a customs officer; or
(c) where the person does not have a registration number at the time the publication is mailed or sent by courier, evidence on a separate document that accompanies the publication when it is submitted to the Canada Post Corporation or a customs officer that the person has applied for a registration number.
- SOR/2000-178, s. 5
- Date modified: