Government of Canada / Gouvernement du Canada
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Closely Related Corporations (GST/HST) Regulations (SOR/91-21)

Regulations are current to 2024-06-19 and last amended on 2017-03-22. Previous Versions

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

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