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

SOR/91-33EXCISE TAX ACT
Registration 1990-12-18
Regulations Prescribing Purposes for Which New Successor Corporations Shall Be Deemed to Be the Same Corporations as and Continuations of Predecessor Amalgamated or Wound-Up Corporations
P.C. 1990-2742  1990-12-18His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing purposes for which new successor corporations shall be deemed to be the same corporations as and continuations of predecessor amalgamated or wound-up corporations.
Return to footnote *S.C. 1990, c. 45, s. 12Short Title

1 These Regulations may be cited as the Amalgamations and Windings-Up Continuation (GST/HST) Regulations.
SOR/99-173, s. 1.

Prescribed Purpose

2 For the purposes of sections 271 and 272 of the Excise Tax Act, “prescribed purpose” means for the purpose of applying any provision of that Act set out in the schedule.

SCHEDULE(Section 2)

Section 120

Definition builder in subsection 123(1)

Section 134

Section 148

Section 148.1

Subsection 149(1)

Section 150

Section 156

Section 160

Section 166

Section 181.1

Section 182

Subsections 183(2) and (4) to (8)

Subsections 184(2) to (7)

Subsection 186(1)

Section 194

Section 219

Section 222

Subsection 223(2)

Section 224

Section 225

Section 225.2

Section 227

Section 228

Section 229

Section 230

Section 230.1

Section 232

Section 233

Section 237

Section 238

Section 261

Section 263

Section 263.1

Section 264

Section 265

Section 266

Section 273

Section 274

Divisions VIII and IX of PART IX

SOR/2013-71, s. 19.
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