Taxes, Duties and Fees (GST/HST) Regulations

2 (1) In these Regulations,

general sales tax rate

general sales tax rate of a province means the rate of tax set out in

• (a) subsection 2(1) of the Retail Sales Tax Act, R.S.O. 1980, c. R.31, in the case of the Province of Ontario,

• (b) the first paragraph of section 16 of An Act respecting the Québec sales tax, R.S.Q., c. T-0.1, in the case of the Province of Quebec,

• (c) item 1 of Schedule VIII to the Excise Tax Act, in the case of the Province of Nova Scotia,

• (d) item 2 of Schedule VIII to the Excise Tax Act, in the case of the Province of New Brunswick,

• (e) subsection 2(1) of The Retail Sales Tax Act, C.C.S.M., c. R130, in the case of the Province of Manitoba,

• (f) subsection 6(1) of the Social Service Tax Act, R.S.B.C. 1996, c. 431, in the case of the Province of British Columbia,

• (g) section 4 of the Revenue Tax Act, R.S.P.E.I. 1988, c. R-14, in the case of the Province of Prince Edward Island,

• (h) subsection 5(1) of The Provincial Sales Tax Act, R.S.S. 1978, c. P-34.1, in the case of the Province of Saskatchewan, and

• (i) item 3 of Schedule VIII to the Excise Tax Act, in the case of the Province of Newfoundland and Labrador; (taux général de la taxe de vente)

specified tax rate

specified tax rate of a province means the rate that is the greater of

• (a) 12%, and

• (b) the general sales tax rate of the province plus 4%. (taux de taxe déterminé)

(2) In these Regulations, a reference to an Act of the legislature of a province is deemed to be a reference to that Act as amended.