Provincial Choice Tax Framework Act (S.C. 2009, c. 32)
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Assented to 2009-12-15
SCHEDULE(Section 44)
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. | British Columbia | 7% |
| 5. | Newfoundland and Labrador | 8% |
| 6. | Nova Scotia offshore area | 8% |
| 7. | Newfoundland offshore area | 8% |
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