Government of Canada / Gouvernement du Canada
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Excise Tax Act

Version of the schedule from 2010-07-01 to 2012-06-28:

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

Participating ProvinceTax Rate
2Nova Scotia8%
3New Brunswick8%
4British Columbia7%
5Newfoundland and Labrador8%
6Nova Scotia offshore area8%
7Newfoundland offshore area8%
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 1997, c. 10, s. 254
  • 2009, c. 32, s. 44

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