Taxes, Duties and Fees (GST/HST) 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
(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.
- Date modified: