GI-061 - Harmonized Sales Tax for British Columbia - Point-of-Sale Rebate on Motor Fuels
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GI-061 Harmonized Sales Tax for British Columbia - Point-of-Sale Rebate on Motor Fuels
Notice to the reader
Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario, 14% in Prince Edward Island (effective April 1, 2013) and 15% in Nova Scotia and, effective July 1, 2016, in New Brunswick and Newfoundland and Labrador. GST applies in the rest of Canada at the rate of 5%. Finally, on April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.
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Cancelled
As the HST is being eliminated in British Columbia effective April 1, 2013, the information in this info sheet applies only to sales of motor fuels where tax is paid or payable before April 1, 2013.
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Last update: 2010-02-26
This document is only available in electronic format.
- Date modified:
- 2010-02-26