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