Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Deduction for Provincial Rebate (GST/HST) Regulations (SOR/2001-65)

Regulations are current to 2024-05-28 and last amended on 2018-01-01. Previous Versions

SCHEDULE 1(Section 1)Ontario Items

  • 1 
    A printed book or an update of a printed book
  • 2 
    An audio recording all or substantially all of which is a spoken reading of a printed book
  • 3 
    A bound or unbound printed version of scripture of any religion
  • 4 
    A composite property
  • 5 
    Children’s clothing
  • 6 
    Children’s footwear
  • 7 
    A children’s diaper
  • 8 
    A feminine hygiene product
  • 9 
    A children’s car seat
  • 10 
    A qualifying newspaper
  • 11 
    Qualifying food and beverages sold to a person at a particular time, if the total of all consideration for all qualifying food and beverages sold to the person at the particular time is four dollars or less
  • SOR/2007-112, s. 2
  • SOR/2010-152, s. 11

Date modified: