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Financial Services and Financial Institutions (GST/HST) Regulations (SOR/91-26)

Regulations are current to 2022-11-16 and last amended on 2019-03-04. Previous Versions

RELATED PROVISIONS

  • — SOR/2011-56, s. 42

    • 42. Section 6 applies to supplies made on or after November 17, 2005.

  • — SOR/2013-71, s. 24

    • 24. Section 5 of the Financial Services (GST/HST) Regulations, as enacted by section 18, applies in respect of any specified year, as defined in section 217 of the Excise Tax Act, of a person that begins on or after July 1, 2010.

  • — SOR/2013-71, s. 25

    • 25. Section 6 of the Financial Services (GST/HST) Regulations, as enacted by section 18, applies in respect of any fiscal year of a person that ends on or after July 1, 2010.

  • — SOR/2019-59, s. 39

    • 39 Sections 6 and 16 apply in respect of any taxation year of a person that begins after July 22, 2016.

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