Federal Book Rebate (GST/HST) Regulations (SOR/98-351)
Full Document:
- HTMLFull Document: Federal Book Rebate (GST/HST) Regulations (Accessibility Buttons available) |
- XMLFull Document: Federal Book Rebate (GST/HST) Regulations [9 KB] |
- PDFFull Document: Federal Book Rebate (GST/HST) Regulations [103 KB]
Regulations are current to 2024-11-26 and last amended on 2023-07-13. Previous Versions
Federal Book Rebate (GST/HST) Regulations
SOR/98-351
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.
Return to footnote aS.C. 1997, c. 10, s. 69.1(1)
Return to footnote bS.C. 1993, c. 27, s. 125(1)
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.
- Date modified: