Subclauses 55(4) to (8) ETA 245(2)(a)(iii) and (b) to (d) The amendment adding subparagraph 245(2)(a)(iii) ensures that charities (as newly defined in subsection 123(1)) are annual filers for GST purposes unless they elect to file quarterly or monthly.
Le nouveau sous-alinéa 245(2)a)(iv) remplace l’alinéa 245(2)c), qui est abrogé.