GI-119 - Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles
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GI-119 Harmonized Sales Tax – New Place of Supply Rule for Sales of Specified Motor Vehicles
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; 15% in Nova Scotia; 15% as well in New Brunswick and in Newfoundland and Labrador since July 1, 2016, and in Prince Edward Island since October 1, 2016. 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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Last update: 2011-07-06
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- Date modified:
- 2011-07-06