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Federal Book Rebate (GST/HST) Regulations (SOR/98-351)

Regulations are current to 2024-11-26 and last amended on 2023-07-13. Previous Versions

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Federal Book Rebate (GST/HST) Regulations

SOR/98-351

EXCISE TAX ACT

Registration 1998-06-18

Federal Book Rebate (GST/HST) Regulations

P.C. 1998-1141 1998-06-18

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to paragraph (f)Footnote a of the definition specified person in subsection 259.1(1) and section 277Footnote b of the Excise Tax Act, hereby makes the annexed Federal Book Rebate (GST/HST) Regulations.

Specified Persons

1 Any charity or qualifying non-profit organization listed in the schedule is prescribed for the purposes of paragraph (f) of the definition specified person in subsection 259.1(1) of the Excise Tax Act.

Coming into Force

2 These Regulations are deemed to have come into force on October 24, 1996.

SCHEDULE(Section 1)

  • A Book of My Own Literacy Campaign
  • Action Read Community Literacy Centre of Guelph
  • AlphaPlus Centre/Centre AlphaPlus
  • Barrie Literacy Council
  • Comox Valley Community Adult Literacy and Learning Society
  • COMQUAT Inc.
  • Conseil pour l’enseignement de la lecture aux analphabètes de Montréal
  • Core Literacy Center, Waterloo Region Inc.
  • Drayton Valley Adult Literacy Society
  • Friends of the Fredericton Public Library Inc.
  • Haldimand-Norfolk Literacy Council
  • Journeys Education Association Inc.
  • L’ABC communautaire/Péninsule du Niagara
  • La magie des mots
  • Le Centre La Magie Des Lettres Ottawa Inc.
  • Literacy Council of South Temiskaming
  • Literacy Council York South
  • Literacy Society of South Muskoka
  • Metro Toronto Movement for Literacy/Le Rassemblement pour l’alphabétisation de la Communauté urbaine de Toronto
  • North Algoma Literacy Coalition
  • Oakville Literacy Council
  • Organization for Literacy in Lambton
  • Peel Adult Learning Network
  • Peel Literacy Guild Inc.
  • Prince Edward Learning Centre
  • Project Literacy Victoria
  • PTP - Preparatory Training Programs of Toronto
  • Quinte Literacy Group
  • Stevenson-Britannia Community Resource Centre
  • The Centre for Literacy of Quebec Inc./Le Centre d’alphabétisation du Québec inc.
  • Twice Upon a Time/Il était deux fois
  • Winnipeg Volunteer Reading Aides Inc.
  • Yukon Learn Society
  • SOR/2001-64, s. 1
  • SOR/2001-279, s. 1
  • SOR/2003-340, s. 1
  • SOR/2005-391, s. 1
  • SOR/2012-191, s. 18
  • SOR/2023-161, s. 4
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RELATED PROVISIONS

  • — SOR/2012-191, s. 62

    • 62. Section 18 is deemed to have come into force

      • (a) with respect to A Book of My Own Literacy Campaign, on March 30, 2012; and

      • (b) with respect to COMQUAT Inc., on the day that is four years before the day on which these Regulations are published in the Canada Gazette.


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