NOTICE299 CANCELLED Newfoundland and Labrador HST Rate Increase - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Newfoundland and Labrador

On April 14, 2016, the Government of Newfoundland and Labrador announced its intention to increase the provincial part of the harmonized sales tax (HST) by two percentage points from 8% to 10%, effective July 1, 2016. This will result in an increase in the HST rate from 13% to 15%. This notice provides a detailed set of questions and answers that reflect the application of the transitional rules, which have been released by the Government of Newfoundland and Labrador on May 3, 2016, to determine the HST rate applicable to transactions that straddle the July 1, 2016, implementation date.