Equivalent Courses (GST/HST) Regulations (SOR/91-27)

Regulations are current to 2017-11-06

Equivalent Courses (GST/HST) Regulations

SOR/91-27

EXCISE TAX ACT

Registration 1990-12-18

Equivalent Courses (GST/HST) Regulations

P.C. 1990-2736  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 equivalents of courses that follow a curriculum designated by a school authority.

 [Repealed, SOR/2002-277, s. 5]

Prescribed Courses

 For the purpose of section 9 of Part III of Schedule V to the Excise Tax Act, music lessons are prescribed equivalents of music courses that follow a curriculum designated by a school authority.

  • SOR/94-368, s. 4.
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