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Electronic Filing and Provision of Information (GST/HST) Regulations

Version of section 4 from 2016-06-03 to 2024-04-01:


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) 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;

  • (b) if the person is a selected listed financial institution, a return under Division V of Part IX of the Act for the reporting period; or

  • (c) a return for the reporting period in respect of which the person makes an election under section 8.1.

  • SOR/2013-71, s. 14
  • SOR/2016-119, s. 10

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