Hello!
To view this content, please sign up or log in – it’s free and easy! Stay ahead with curated regulatory insights designed for professionals like you.
Brief
The Artists’ Representatives (GST/HST) Regulations are a set of rules established under the Excise Tax Act in Canada. These regulations were put into effect on December 18, 1990, and they prescribe certain individuals or organizations as registrants who make supplies of intangible personal property on behalf of artists.
According to these regulations, any organization listed in the schedule is considered a prescribed registrant for the purposes of subsection 177(2) of the Excise Tax Act. This list includes various organizations such as CARFAC, CBRRA, CMPA, and others that represent artists or collect royalties on their behalf.
These regulations were amended several times, with the most recent changes made in 2019 (SOR/2019-59). The purpose of these regulations is to ensure that these registrants are properly registered under the Excise Tax Act for making supplies of intangible personal property, such as music or art, on behalf of artists.
Highlights content goes here...
Hello!
To view this content, please sign up or log in – it’s free and easy! Stay ahead with curated regulatory insights designed for professionals like you.
RADA.AI
Hello! I'm RADA.AI - Regulatory Analysis and Decision Assistance. Your Intelligent guide for compliance and decision-making. How can i assist you today?
Suggested
