News and Insights

CRA Updates Guides for GST/HST Registrants and Public Service Bodies’ Rebate

Tax Development Jan 06, 2017

The CRA has updated guides RC4022, “General Information for GST/HST Registrants”, and RC4034, “GST/HST Public Service Bodies’ Rebate”, to reflect the removal of the point-of-sale rebate on the provincial component of the HST for printed books in Newfoundland and Labrador, and to add information about a new rebate covering the same provincial component of HST for certain public service bodies who purchase printed books in Newfoundland and Labrador, effective January 1, 2017. Both guides were also updated to account for the New Brunswick and Newfoundland and Labrador HST rate increases to 15%, effective July 1, 2016, as well as the Prince Edward Island HST increase to the same rate, effective October 1, 2016.