NOTICE297 CANCELLED HST Rate Increases for New Brunswick and Newfoundland and Labrador - Questions and Answers on General Transitional Rules for Personal Property and Services
This publication was cancelled
This publication was cancelled as of 2025-11-12.
The Government of New Brunswick and the Government of Newfoundland and Labrador each announced, in their Budget 2016, their intention to increase their harmonized sales tax (HST). This notice provides detailed questions and answers that reflect the application of the transitional rules, which have been released by the Government of New-Brunswick and the Government of Newfoundland and Labrador, to determine the HST rate applicable to transactions that straddle the July 1, 2016 implementation date.