News and Insights

CRA GST/HST Info Sheet GI-075

Tax Development Jun 07, 2010

This info sheet has been issued by the Canada Revenue Agency to explain how the GST/HST applies to returns and exchanges of goods during the period that includes the July 1, 2010 implementation date of the HST in Ontario and British Columbia.

Note that this info sheet does not provide information regarding returns and credits of provincial sales tax in the provinces of Ontario or British Columbia, which are governed by provincial law.   

CRA GI-075