Publications Supplied by a Registrant (GST/HST) Regulations (SOR/91-43)

RELATED PROVISIONS

• — SOR/2000-178, s. 6

  • • 6. (1) Sections 1 and 2, subsection 4(1) and section 5 are deemed to have come into force on January 1, 1993, except that,

      • (a) before April 1, 1997, the reference in section 1 of the Regulations, as enacted by section 2, to “(GST/HST)” shall be read as a reference to “(GST)”; and

      • (b) before the day on which these Regulations are published in the Canada Gazette, the reference to “a person” in the portion of section 4 of the Regulations before paragraph (a), as enacted by section 5, shall be read as a reference to a “non-resident person”.

    • (2) Subsection 4(2) is deemed to have come into force on November 26, 1997.