Regulations Prescribing Purposes for Which New Successor Corporations Shall Be Deemed to Be the Same Corporations as and Continuations of Predecessor Amalgamated or Wound-Up Corporations
P.C. 1990-2742 1990-12-18
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing purposes for which new successor corporations shall be deemed to be the same corporations as and continuations of predecessor amalgamated or wound-up corporations.
Return to footnote *S.C. 1990, c. 45, s. 12
1 These Regulations may be cited as the Amalgamations and Windings-Up Continuation (GST/HST) Regulations.
- SOR/99-173, s. 1
- SOR/2013-71, s. 19
- SOR/2019-59, s. 8
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