New Harmonized Value-added Tax System Regulations

Marginal note:Application

• 4 (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%.

• Marginal note:Transition — Prince Edward Island

  (3) For the purposes of applying the provisions of Part 3.1 in relation to the application of this Part between November 8, 2012 and April 1, 2013, the following rules apply:

  • (a) Prince Edward Island is deemed to be a participating province; and

  • (b) the tax rate for Prince Edward Island is deemed to be 9%.