July 5, 2010

Harmonized Sales Tax (HST)

Dear Sir or Madam:

As you may know, there have been recent changes with regard to sales taxes in Ontario and British Columbia. As of July 1, 2010, the Goods and Services Tax (GST) and the Provincial Sales Tax (PST) in Ontario and British Columbia were replaced by the HST. In addition, the HST rate in Nova Scotia was increased. The new rates are as follows:

• Ontario: 13%
• British Columbia: 12%
• Nova Scotia: 15%

As such, private sector clients who reside in one of the above-mentioned provinces will be charged the new tax rate when submitting notices for publication in the Canada Gazette.

For further information regarding the HST, please consult the Canada Revenue Agency’s Web page on HST at www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/hst-tvh/menu-eng.html.

Sincerely,

The Canada Gazette Directorate