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New GST rates effective July 1, 2006

Published: 1 June 2006

During the transition period from the old rate to the new one the following rules apply:

  • If GST becomes payable or is paid before July 1, 2006, the 7% GST (15% HST) rate will apply.
  • If GST becomes payable on or after July 1, 2006, without having been paid before that day, the 6% GST (14% HST) rate will apply.
  • If GST is paid on or after July 1, 2006, without having become payable before that day, the 6% GST (14% HST) rate will apply.
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