Offset of Taxes (GST/HST) Regulations (SOR/91-49)

RELATED PROVISIONS

• — SOR/2019-59, s. 40

  • 40 Section 9 applies in respect of

    • (a) any amount that is required to be remitted for a reporting period of a person that ends after July 22, 2016; and

    • (b) any amount that is required to be paid after July 22, 2016.