News and Insights

CRA Publication Updates

Tax Development Jun 30, 2010

The Canada Revenue Agency has updated a number of guides to reflect the implementation of the HST in Ontario and British Columbia, and the HST rate increase in the province of Nova Scotia to 15%, all effective July 1, 2010.  The general information guide RC4022 has also been revised to reflect changes to the GST/HST electronic filing requirements, the amended place of supply rules, and the annual information return for financial institutions.