Electronic Filing and Provision of Information (GST/HST) Regulations (SOR/2010-150)
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Regulations are current to 2023-11-14 and last amended on 2016-10-01. Previous Versions
AMENDMENTS NOT IN FORCE
— 2023, c. 26, s. 112
112 (1) Paragraph 2(a) of the Electronic Filing and Provision of Information (GST/HST) Regulations is replaced by the following:
(a) the person is not a charity;
(2) Subsection (1) applies in respect of reporting periods that begin after 2023.
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