Value of Imported Goods (GST/HST) Regulations SOR /91-30 EXCISE TAX ACT Registration 1990-12-18 Value of Imported Goods (GST/HST) Regulations P.C. 1990-2739 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 the manner of determining the value of goods imported in certain circumstances. Return to footnote * S.C. 1990, c. 45, s. 12 1 A