Excise Tax Act (R.S.C., 1985, c. E-15)
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Act current to 2012-05-02 and last amended on 2011-06-26. Previous Versions
SCHEDULE VIII
(Subsection 123(1))
PARTICIPATING PROVINCES AND APPLICABLE TAX RATES
| Participating Province | Tax Rate | |
|---|---|---|
| 1. | Ontario | 8% |
| 2. | Nova Scotia | 8% |
| 3. | New Brunswick | 8% |
| 4. | British Columbia | 7% |
| 5. | Newfoundland and Labrador | 8% |
| 6. | Nova Scotia offshore area | 8% |
| 7. | Newfoundland offshore area | 8% |
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts. 1997, c. 10, s. 254;
- 2009, c. 32, s. 44.