Government of Canada / Gouvernement du Canada
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Offset of Taxes (GST/HST) Regulations (SOR/91-49)

Regulations are current to 2024-04-01 and last amended on 2019-03-04. Previous Versions


  • — SOR/2019-59, s. 40

    • 40 Section 9 applies in respect of

      • (a) any amount that is required to be remitted for a reporting period of a person that ends after July 22, 2016; and

      • (b) any amount that is required to be paid after July 22, 2016.

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