Taxes, Duties and Fees (GST/HST) Regulations

2 (1) In these Regulations,

general sales tax rate

general sales tax rate of a province means

• (a) for a participating province, the tax rate for the participating province,

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

• (c) for Manitoba, the rate of tax set out in subsection 2(1) of The Retail Sales Tax Act, C.C.S.M., c. R130,

• (c.1) for British Columbia, the rate of tax set out in subsection 34(1) of the Provincial Sales Tax Act, S.B.C. 2012, c. 35,

• (d) [Repealed, SOR/2013-44, s. 2]

• (e) for Saskatchewan, the rate of tax set out in subsection 5(1) of The Provincial Sales Tax Act, R.S.S. 1978, c. P-34.1; (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.