Streamlined Accounting (GST/HST) Regulations SOR /91-51 EXCISE TAX ACT Registration 1990-12-18 Streamlined Accounting (GST/HST) Regulations P.C. 1990-2748 1990-12-18
His 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 streamlined accounting methods and other matters for the purposes of section 227 of the Excise Tax Act . Return to footnote * S.C. 1990, c. 45, s. 12 1 A