Taxes, Duties and Fees (GST/HST) Regulations

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The Taxes, Duties and Fees (GST/HST) Regulations were made under the Excise Tax Act, pursuant to subsection 277(1), by His Excellency the Governor General in Council on December 18, 1990. These regulations prescribe certain taxes, duties, and fees for the purposes of section 154 of the Excise Tax Act.

The regulations define general sales tax rate as the tax rate for a participating province or the rate set out in specific provincial legislation. The specified tax rates are calculated as the greater of 12% and the general sales tax rate plus 4%.

The prescribed taxes, duties, and fees include real property transfer taxes imposed by provinces under their respective acts, as well as certain municipal taxes and fees. These taxes are calculated as a percentage of the value or price of the property or service and are payable by the recipient of the supply.

The regulations also provide that certain taxes and fees imposed by provinces under their respective acts are included in the specified tax rate and must not exceed it. The regulations apply to various types of transactions, including real estate transfers, municipal services, and tourism-related activities.