P-119 - Trailer Commission Servicing Fees
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P-119 Trailer Commission Servicing Fees
Notice to the reader
Reference in this publication is made to supplies that are subject to the GST or the HST. The HST applies in the participating provinces at the following rates: 13% in Ontario, 14% in Prince Edward Island (effective April 1, 2013) and 15% in Nova Scotia and, effective July 1, 2016, in New Brunswick and Newfoundland and Labrador. GST applies in the rest of Canada at the rate of 5%. Finally, on April 1, 2013, the 12% HST in British Columbia was replaced by the GST and a provincial sales tax.
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Cancelled
GST Policy Statement P-119, Trailer Commission Servicing Fees has been cancelled. Refer to GST/HST Technical Information Bulletin B-105, Changes to the Definition of Financial Service.
Last update: 2009-12-29
This document is only available in electronic format.
- Date modified:
- 2009-12-29