(2) For the purposes of these Regulations, where, under subsection 168(3), (6) or (7) of the Act, tax under Division II in respect of a supply becomes payable on a particular day, the consideration on which that tax is calculated shall be deemed to become due on that day.
(2) Pour l'application du présent règlement, la contrepartie d'une fourniture est réputée devenue exigible le jour où la taxe s'y rapportant, prévue à la section II, devient payable en application des paragraphes 168(3), (6) ou (7) de la Loi.