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New Harmonized Value-added Tax System Regulations, No. 2

Version of section 14 from 2011-03-03 to 2024-03-06:


Marginal note:Non-taxable property and services — restriction

 For the purposes of paragraph 220.08(3)(a) of the Act, a supply that is included in section 4 of Part II of Schedule X to the Act is a prescribed supply, except if the supply is included in another section of that Part.

  • SOR/2011-56, s. 28

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