P-239 Meaning of the term 'arranging for' as provided in the definition of ' financial service'.

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Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario, 14% in Prince Edward Island (effective April 1, 2013) and 15% in Nova Scotia and, effective July 1, 2016, in New Brunswick and Newfoundland and Labrador. GST applies in the rest of Canada at the rate of 5%. Finally, on April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.

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GST/HST Policy Statement P-239, Meaning of the term "arranging for" as provided in the definition of "financial service" has been cancelled. Refer to GST/HST Technical Information Bulletin B-105, Changes to the Definition of Financial Service.

Last update: 2009-12-29

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