Government of Canada / Gouvernement du Canada
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Electronic Filing and Provision of Information (GST/HST) Regulations

Version of section 4 from 2010-06-17 to 2013-04-17:

Marginal note:Prescribed return

 For the purposes of section 284.01 of the Act, a prescribed return for a reporting period of a person is a return for the reporting period that is required to be filed by way of electronic filing in accordance with subsection 278.1(2.1) of the Act.

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