Government of Canada / Gouvernement du Canada
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Health Care Services (GST/HST) Regulations (SOR/91-23)

Regulations are current to 2024-05-28 and last amended on 2010-07-12. Previous Versions


  • — 2010, c. 12, s. 90(2)

      • 90. (2) Subsection (1) applies in respect of

        • (a) a supply made after March 4, 2010; and

        • (b) a supply made on or before that day if

          • (i) all of the consideration for the supply becomes due after March 4, 2010, or is paid after that day without having become due, or

          • (ii) any consideration for the supply became due, or was paid, on or before that day, unless the supplier did not, on or before that day, charge, collect or remit any amount as or on account of tax in respect of the supply under Part IX of the Act.

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