ARTICLE · 16 OCTOBER 2012

Commodity Clips, 2012 Issue 5

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On September 20, 2012, the Minister of Finance released the Regulations Amending Various GST/HST Regulations, No.3.

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Article by Mario Seyer, Audrey Diamant, Michael Firth¹, Andrew Vanderwal, Eric Paton, Shawna Hansen and Zaheer Jamal

GST/HST

Regulations

On September 20, 2012, the Minister of Finance released the Regulations Amending Various GST/HST Regulations, No.3. These reflect the move by British Columbia to be a non-participating province, effective April 1, 2013, as a result of its decision to return to a provincial sales tax. Other regulations are also amended, including:

Games of Chance (GST/HST) Regulations
Taxes, Duties and Fees (GST/HST) Regulations
Agriculture and Fishing Property (GST/HST) Regulations
Streamlined Accounting (GST/HST) Regulations
Federal Book Rebate (GST/HST) Regulations

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