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These centres are listed in pamphlet RC4405, GST/HST Rulings – Experts in GST/HST Legislation. ... No. 1 In March 2005, a registered wholesaler sold goods to a registered convenience store operator in Nova Scotia and did not charge the 15% HST because the wholesaler assumed that the goods were zero-rated basic groceries. ... Part II – Administrative guidelines in wash transactions where interest is assessed on net tax remittable or amounts payable after March 31, 2007 New interest rate 18. ...

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