Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2024-11-26 and last amended on 2024-01-01. Previous Versions
SCHEDULE VIII(Subsection 123(1))
Participating Provinces and Applicable Tax Rates
| Participating Province | Tax Rate | |
|---|---|---|
| 1 | Ontario | 8% |
| 2 | Nova Scotia | 8% |
| 3 | New Brunswick | 8% |
| 4 | [Repealed, 2012, c. 19, s. 44] | |
| 5 | Newfoundland and Labrador | 8% |
| 6 | Nova Scotia offshore area | 8% |
| 7 | Newfoundland offshore area | 8% |
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1997, c. 10, s. 254
- 2009, c. 32, s. 44
- 2012, c. 19, s. 44
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