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%.

GST/HST Memo 1.2, Canada Revenue Agency GST/HST Rulings Centres has been cancelled. Refer to pamphlet RC4405, GST/HST Rulings - Experts in GST/HST Legislation.