CRA GST/HST Info Sheets re: Point-of-Sale Rebates for HST in Ontario and British Columbia

The Canada Revenue Agency has issued the following GST/HST Info Sheets, which provide further details on the point-of-sale rebates of the provincial component of the proposed HST that will be available on specified supplies in Ontario and/or British Columbia.  The CRA and the Canada Border Services Agency (CBSA) will administer these rebates on behalf of the governments of Ontario and British Columbia:

• GST/HST Info Sheet GI-060, “Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Newspapers”;
• GST/HST Info Sheet GI-061, “Harmonized Sales Tax for British Columbia – Point-of-Sale Rebate on Motor Fuels”;
• GST/HST Info Sheet GI-062, “Harmonized Sales Tax for Ontario and British Columbia – Point-of-Sale Rebate on Feminine Hygiene Products”;
• GST/HST Info Sheet GI-063, “Harmonized Sales Tax for Ontario and British Columbia – Point-of-Sale Rebate on Children’s Goods”;
• GST/HST Info Sheet GI-064, “Harmonized Sales Tax for Ontario – Point-of-Sale Rebate on Prepared Food and Beverages”; and
• GST/HST Info Sheet GI-065, “Harmonized Sales Tax for Ontario and British Columbia – Point-of-Sale Rebate on Books”.

Please note that Info Sheet GI-064 has been revised from the original document to modify the definition of “single serving” to add the phrase “or a portion or part of any of these goods when offered for sale as a single serving” to the end of the definition.