P-249 Agreements and Novation

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; 15% in Nova Scotia; 15% as well in New Brunswick and in Newfoundland and Labrador since July 1, 2016, and in Prince Edward Island since October 1, 2016. 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.

Notice to the reader

This policy statement is under review and has been temporarily removed from the CRA Web site. Please contact GST/HST Rulings at 1-800-959-8287 if you need more information.

Last update: 2011-06-05

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