The provinces that have harmonized their tax are entitled, under new harmonization agreements, to select exemptions up to 5% of the federal tax base. Currently, the provinces that have harmonized their tax have chosen to exempt books from GST.
Senior Legislative Chief, Sales Tax Division, GST Legislation, Tax Policy Branch, Department of Finance
The provinces that have harmonized their tax are entitled, under new harmonization agreements, to select exemptions up to 5% of the federal tax base. Currently, the provinces that have harmonized their tax have chosen to exempt books from GST.
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