Financial Services and Financial Institutions (GST/HST) Regulations (SOR/91-26)

RELATED PROVISIONS

• — SOR/2011-56, s. 42

  • 42. Section 6 applies to supplies made on or after November 17, 2005.

• — SOR/2013-71, s. 24

  • 24. Section 5 of the Financial Services (GST/HST) Regulations, as enacted by section 18, applies in respect of any specified year, as defined in section 217 of the Excise Tax Act, of a person that begins on or after July 1, 2010.

• — SOR/2013-71, s. 25

  • 25. Section 6 of the Financial Services (GST/HST) Regulations, as enacted by section 18, applies in respect of any fiscal year of a person that ends on or after July 1, 2010.

• — SOR/2019-59, s. 39

  • 39 Sections 6 and 16 apply in respect of any taxation year of a person that begins after July 22, 2016.

• — 2024, c. 15, s. 138(2)

  • •  (2) Subsection (1) applies to a supply of a service for which

      • (a) any consideration becomes due after March 28, 2023 or is paid after that day without having become due; or

      • (b) all of the consideration became due or was paid before March 29, 2023.