ETA Part IX, 123(1), ETA Sch V, Part II Sec. 5

ETA Sch VI,: Part III Sec. 1(a),Part III Sec. 1(c),Part III Sec. 1(d),Part III Sec. 1(n)

ETA [Part IX: 165], Sch VI, Part III Sec. 1

ETA Sch VI, Part III Sec. 1

ETA Sch VI, Part III Sec. 1

ETA Part IX , 225.2(2),261,263.01, SOR/2001-171 Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations:, SOR/2013-71 Regulations Amending Various GST/HST Regulations, No. 4:

ETA Part IX, 123(1) , ETA Sch V, Part VI, Sec. 1 and 28

ETA 236.01(2), Regulations: New Harmonized Value-Added Tax System Regulations No 2; and sections 26, 28(1), 28(2), 28(2)(g)(i), 30, 31, 32

ETA Part IX, 236.01, New Harmonized Value-added Tax System Regulations No. 2

SOR/2010-151 New Harmonized Value-added Tax System Regulations No. 2 :