New Harmonized Value-added Tax System Regulations
Version of section 33.3 from 2013-04-01 to 2016-09-30:
Marginal note:Prince Edward Island — harmonization date
33.3 (1) For the purposes of paragraph (c) of the definition harmonization date in subsection 123(1) of the Act, the prescribed date in the case of Prince Edward Island is April 1, 2013.
Marginal note:Prince Edward Island — participating province
(2) For the purposes of paragraph (b) of the definition participating province in subsection 123(1) of the Act, Prince Edward Island is a prescribed province.
Marginal note:Prince Edward Island — tax rate
(3) For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for Prince Edward Island is 9%.
- SOR/2013-44, s. 16
- Date modified: