Automobile Operating Expense Benefit (GST/HST) Regulations

5 Section 1 applies only to amounts that are required to be included in computing an individual’s income for the purposes of the Income Tax Act for the 1993 to 1996 taxation years except that, in respect of the 1996 taxation year, the reference in that section to “subparagraph 173(1)(e)(vii)” shall be read as a reference to “clause 173(1)(d)(vi)(A)”.