Government of Canada / Gouvernement du Canada
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Credit Note and Debit Note Information (GST/HST) Regulations (SOR/91-44)

Regulations are current to 2024-05-01 and last amended on 2014-10-31. Previous Versions


  • — SOR/2000-179, s. 6

      • 6. (1) Sections 1 and 2 and subsections 5(1), (3) and (5) are deemed to have come into force on December 31, 1990, except that, before April 1997, the reference to “(GST/HST)” in section 1 of the Regulations, as enacted by section 2, shall be read as a reference to “(GST)”.

      • (2) Sections 3 and 4 are deemed to have come into force on April 24, 1996.

      • (3) Subsection 5(2) applies in relation to supplies made after April 23, 1996.

      • (4) Subsections 5(4) and (6) apply to credit notes and debit notes issued after March 1997 except that, in relation to credit or debit notes issued before February 1998, clause 3(f)(i)(B) of the Regulations, as enacted by subsection 5(6), shall be read as follows:

        (B) a statement to the effect that that total includes the adjustment, refund or credit of tax, and

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