SOR/91-27199012

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20196

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EXCISE TAX ACTEquivalent Courses (GST/HST) RegulationsP.C.1990-2736 199012

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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

1[Repealed, SOR/2002-277, s. 5]

Prescribed Courses

2For 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.SOR/94-368, s. 4