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CRA GST/HST Guide RC4049, “Information for Municipalities”

Tax Development Mar 19, 2009

This guide has recently been revised by the Canada Revenue Agency to reflect several changes, including the rate reduction of the GST/HST from 6% to 5% and from 14% to 13% respectively, which was effective January 1, 2008. The guide now references the recently broadened rules that zero-rate supplies of intangible personal property made to non-residents who are not registered for GST/HST. In addition, for fiscal years beginning after 2007, the instalment and filing frequency thresholds have changed.

CRA RC4049