Government of Canada / Gouvernement du Canada
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New Harmonized Value-added Tax System Regulations

Version of section 4 from 2010-05-31 to 2013-03-07:

Marginal note:Application

  •  (1) This Part applies for the purposes of section 3 of Part IX of Schedule IX to the Act.

  • Marginal note:Transition — Ontario and British Columbia

    (2) For the purposes of applying the provisions of Part 3 in relation to the application of this Part between February 25, 2010 and July 1, 2010, the following rules apply:

    • (a) Ontario and British Columbia are deemed to be participating provinces;

    • (b) the tax rate for Ontario is deemed to be 8%; and

    • (c) the tax rate for British Columbia is deemed to be 7%.

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