New Harmonized Value-added Tax System Regulations (SOR/2010-117)

Marginal note:Prince Edward Island — harmonization date

• 33.3 (1) For the purposes of paragraph (c) of the definition harmonization date in subsection 123(1) of the Act, the prescribed date in the case of Prince Edward Island is April 1, 2013.

• Marginal note:Prince Edward Island — participating province

  (2) For the purposes of paragraph (b) of the definition participating province in subsection 123(1) of the Act, Prince Edward Island is a prescribed province.

• Marginal note:Prince Edward Island — tax rate

  (3) For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for Prince Edward Island is 10%.