News and Insights

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

Tax Development Feb 26, 2010

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:

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.