Excise Tax Act (R.S.C., 1985, c. E-15)

Act current to 2017-06-05 and last amended on 2017-03-22. Previous Versions

SCHEDULE VIII(Subsection 123(1))

PARTICIPATING PROVINCES AND APPLICABLE TAX RATES

Participating ProvinceTax Rate
1Ontario8%
2Nova Scotia8%
3New Brunswick8%
4[Repealed, 2012, c. 19, s. 44]
5Newfoundland and Labrador8%
6Nova Scotia offshore area8%
7Newfoundland offshore area8%
  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. 1997, c. 10, s. 254;
  • 2009, c. 32, s. 44;
  • 2012, c. 19, s. 44.
 
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