12-2 - Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
12-2 Refund, Adjustment, or Credit of the GST/HST under Section 232 of the Excise Tax Act
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.
You can view this publication in:
HTML 12-2-e.html (34 KB)
Last update: 2008-04-11
This document is only available in electronic format.
- Date modified:
- 2008-04-11