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A-6.002, r. 1 - Regulation respecting fiscal administration
Section 37.1.3r1
Disposition versions
37.1.3R1. For the purposes of section 37.1.3 of the Act, a prescribed person for a reporting period means a person
(1) to which section 2 of the Electronic Filing and Provision of Information (GST/HST) Regulations, made under the Excise Tax Act (R.S.C. 1985, c. E-15) applies, for the reporting period; and
(2) that is not a selected listed financial institution within the meaning of section 1 of the Act respecting the Québec sales tax (chapter T-0.1) throughout the reporting period.
37.1.3R1. For the purposes of section 37.1.3 of the Act, a prescribed person for a reporting period means a person who, for that period, is a person to whom section 2 of the Electronic Filing and Provision of Information (GST/HST) Regulations (SOR/2010-150).
