The Canada Revenue Agency has released this memorandum to update the tables and formulas found in Memorandum 19.3.8, “New Housing Rebates and the HST”, to reflect the reduction of the GST rate and the federal component of HST from 6% to 5%.
CRA GST/HST Memorandum 19.3.8.1, “New Housing Rebates and HST at 13%”
Tax Development Jan 25, 2008