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NOTICE212    Harmonization of Administrative Provisions (Standardized Accounting) Legislative Amendments to Part IX of the Excise Tax Act - Questions and Answers

Notice to the reader:
Effective January 1, 2008, the rate of GST is 5% and the rate of the HST is 13%. All references to GST/HST rates of 6% and 14% in this publication should be read as 5% and 13% respectively. For more information please refer to GST/HST Notice 226, GST/HST Rate Reduction in 2008.

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Last update: 2006-07-12

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