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Enabling Statute: Excise Tax Act
Streamlined Accounting (GST/HST) Regulations (SOR/91-51)
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Full Document for Printing [113K]
Regulation current to September 15, 2006

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Table of contents (Details)
Bille STREAMLINED ACCOUNTING (GST/HST) REGULATIONS
Bille INTERPRETATION
Bille PARTS I TO III
Bille PART IV: STREAMLINED ACCOUNTING QUICK METHOD
Bille Interpretation
Bille Prescribed Registrants
Bille Calculation of Net Tax
Bille Rules for New Registrants
Bille PART V: SPECIAL QUICK METHOD FOR PUBLIC SERVICE BODIES
Bille Interpretation
Bille Prescribed Registrant
Bille Calculation of Net Tax
Bille PART V.1: STREAMLINED INPUT TAX CREDIT METHOD
Bille Interpretation
Bille Prescribed Registrants
Bille Calculation of Net Tax
Bille Prescribed Part
Bille PART VI: PRESCRIBED INPUT TAX CREDITS
Bille PART VII: GENERAL RULES

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