Taxes, Duties and Fees (GST/HST) Regulations

Version of section 2 from 2010-07-01 to 2013-03-31:

  •  (1) In these Regulations,

    general sales tax rate

    general sales tax rate of a province means

    • (a) for a participating province, the tax rate for the participating province,

    • (b) for Quebec, the rate of tax set out in the first paragraph of section 16 of An Act respecting the Québec sales tax, R.S.Q., c. T-0.1,

    • (c) for Manitoba, the rate of tax set out in subsection 2(1) of The Retail Sales Tax Act, C.C.S.M., c. R130,

    • (d) for Prince Edward Island, the rate of tax set out in section 4 of the Revenue Tax Act, R.S.P.E.I. 1988, c. R-14, and

    • (e) for Saskatchewan, the rate of tax set out in subsection 5(1) of The Provincial Sales Tax Act, R.S.S. 1978, c. P-34.1; (taux général de la taxe de vente)

    specified tax rate

    specified tax rate of a province means the rate that is the greater of

    • (a) 12%, and

    • (b) the general sales tax rate of the province plus 4%. (taux de taxe déterminé)

  • (2) In these Regulations, a reference to an Act of the legislature of a province is deemed to be a reference to that Act as amended.

  • SOR/2002-273, s. 2;
  • SOR/2006-280, s. 3;
  • SOR/2010-152, s. 1.
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