Amalgamations and Windings-Up Continuation (GST/HST) Regulations (SOR/91-33)

Regulations are current to 2014-09-29 and last amended on 2013-04-18. Previous Versions

Enabling Act: EXCISE TAX ACT
Notes :
  • See coming into force provision and notes, where applicable.
  • Shaded provisions are not in force. Help