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

Regulations are current to 2024-05-28 and last amended on 2019-03-04. Previous Versions

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



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.


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