Government of Canada / Gouvernement du Canada
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Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations

Version of section 8 from 2013-04-18 to 2019-03-03:

Marginal note:Prescribed person — paragraph 149(5)(g) of Act

 For the purposes of paragraph 149(5)(g) of the Act, an employee life and health trust is a prescribed person.

  • SOR/2006-162, s. 10
  • SOR/2013-71, s. 2

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