New Harmonized Value-added Tax System Regulations

Marginal note:Application

• 4 (1) This Part applies for the purposes of section 3 of Part IX of Schedule IX to the Act.

• Marginal note:Transition — Ontario and British Columbia

  (2) For the purposes of applying the provisions of Part 3 in relation to the application of this Part between February 25, 2010 and July 1, 2010, the following rules apply:

  • (a) Ontario and British Columbia are deemed to be participating provinces;

  • (b) the tax rate for Ontario is deemed to be 8%; and

  • (c) the tax rate for British Columbia is deemed to be 7%.