Government of Canada / Gouvernement du Canada
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New Harmonized Value-added Tax System Regulations, No. 2

Version of section 7 from 2019-03-04 to 2023-09-19:

Marginal note:Prescribed extent — paragraph 218.1(1)(a) of Act

 For the purposes of paragraph 218.1(1)(a) of the Act, the prescribed extent is an extent of at least 10%.

  • SOR/2013-71, s. 6
  • SOR/2019-59, s. 29
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