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P-177R Supply of Services by or on Behalf of a Municipality which are Subject to Section 21 of Part VI of Schedule V to the Excise Tax Act (the ETA)
Notice to the reader:
Reference in this publication is made to supplies that are subject to the GST or the HST. Effective July 1, 2010, the HST applies in the participating provinces at the following rates: 13% in Ontario, New Brunswick and Newfoundland and Labrador, 15% in Nova Scotia, and 12% in British Columbia. The GST applies in the rest of Canada at the rate of 5%.
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Last update: 1999-03-17
Available in print: 1999-03-16
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