Canada Revenue Agency Government of Canada
Skip to content area (Access key: x)
Skip to side menu (Access key: y)

1-4    Goods and Services Tax Rulings

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.

You can view this publication in:

HTML 1-4-e.html (28 KB)
PDF 1-4-e.pdf (145 KB)

Last update: 2003-01-21

This document is only available in electronic format.



More Ways to Serve You!

Date modified:
2003-01-21
Return to
Top of page
Important notices