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British Columbia HST Regulations

Version of section 2 from 2012-07-01 to 2012-09-19:


Marginal note:Tax rate for British Columbia — 2012

 For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, if the result of the referendum conducted under the HST (Harmonized Sales Tax) Referendum Regulation, B.C. Reg. 68/2011, is not in favour of extinguishing the harmonized sales tax in British Columbia, the prescribed rate for British Columbia is 6%.


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