Government of Canada / Gouvernement du Canada
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Excise Tax Act

Version of the schedule from 2003-01-01 to 2010-06-30:

SCHEDULE VIII(Subsection 123(1))Participating Provinces and Applicable Tax Rates

Participating ProvinceTax Rate
1Nova Scotia8%
2New Brunswick8%
4Nova Scotia offshore area8%
5Newfoundland offshore area8%
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1997, c. 10, s. 254

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