The Canada Revenue Agency recently revised this guide to reflect the reduction of the of the GST rate from 6% to 5% and the HST from 14% to 13%. In addition, this guide has been updated to explain the following: new instalment and filing thresholds; changes to the ITCs available to long haul trucker driver meals; exemption for midwifery services; broadening of zero-rating provisions for exported intangibles; changes to GST/HST NETFILE, TELEFILE and “My Business account” services; and changes to the taxpayer relief provisions.
CRA Guide RC4022, “General Information for GST/HST Registrants”
Tax Development Jan 23, 2008