News and Insights

CRA GST/HST Technical Information Bulletins B-091

Tax Development Dec 19, 2008

“Application of the GST/HST to Prepaid Funeral Arrangements” and B-093, “Application of the GST/HST to Interment Rights and Prepaid Cemetery Arrangements”

The Canada Revenue Agency has recently revised these bulletins to reflect the GST/HST rate reduction, effective January 1, 2008, to 5% and 13% respectively. The various examples in the bulletins have been revised to reflect these new rates.

CRA B-091 
CRA B-093