SOR-91-27 Equivalent Courses (GST/HST) Regulations

Current to 2019-06-21 · last amended 2006-03-22

Contents

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)* of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing equivalents of courses that follow a curriculum designated by a school authority. S.C. 1990, c. 45, s. 12

[Repealed]

Prescribed Courses

For the purpose of section 9 of Part III of Schedule V to the Excise Tax Act, music lessons are prescribed equivalents of music courses that follow a curriculum designated by a school authority.