Amalgamations and Windings-Up Continuation (GST/HST) Regulations (SOR/91-33)

Regulations are current to 2017-11-20 and last amended on 2013-04-18. Previous Versions

Amalgamations and Windings-Up Continuation (GST/HST) Regulations

SOR/91-33

EXCISE TAX ACT

Registration 1990-12-18

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.

Short Title

 These Regulations may be cited as the Amalgamations and Windings-Up Continuation (GST/HST) Regulations.

  • SOR/99-173, s. 1.

Prescribed Purpose

 For the purposes of sections 271 and 272 of the Excise Tax Act, “prescribed purpose” means for the purpose of applying any provision of that Act set out in the schedule.

SCHEDULE(Section 2)

  • Section 120
  • Definition builder in subsection 123(1)
  • Section 134
  • Section 148
  • Section 148.1
  • Subsection 149(1)
  • Section 150
  • Section 156
  • Section 160
  • Section 166
  • Section 181.1
  • Section 182
  • Subsections 183(2) and (4) to (8)
  • Subsections 184(2) to (7)
  • Subsection 186(1)
  • Section 194
  • Section 219
  • Section 222
  • Subsection 223(2)
  • Section 224
  • Section 225
  • Section 225.2
  • Section 227
  • Section 228
  • Section 229
  • Section 230
  • Section 230.1
  • Section 232
  • Section 233
  • Section 237
  • Section 238
  • Section 261
  • Section 263
  • Section 263.1
  • Section 264
  • Section 265
  • Section 266
  • Section 273
  • Section 274
  • Divisions VIII and IX of PART IX
  • SOR/2013-71, s. 19.
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