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1-2    GST/HST Memorandum 1.2 Canada Revenue Agency GST/HST Rulings Centres (April 2006)

Notice to the reader:
Effective July 1, 2006, the rate of GST is 6% and the rate of the HST is 14%. All references to GST/HST rates of 7% and 15% in this publication should be read as 6% and 14% respectively. For more information please refer to July 1, 2006 Reduction in the Rate of the GST/HST.

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PDF 1-2-e.pdf (251 KB)

Last update: 2006-11-30

This document is only available in electronic format.
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Date modified:
2006-11-30 		Return to
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