Table of Contents

Chapter 5 — Indirect Taxes

Federal and Provincial/Territorial Sales Tax Rates .....................................................................158
Rebates for Public Service Bodies ...........................................................................................159
Restrictions on QST Input Tax Refunds and HST Recapture Input Tax Credit Requirements 

for Large Businesses and Financial Institutions .......................................................................160

Prescribed Interest Rates—GST/HST and QST .......................................................................161
GST/HST and QST Filing and Assessment Periods..................................................................162

Selected Penalty Provisions—GST/HST and QST ....................................................................163

Provincial Sales Tax/Retail Sales Tax Rates...............................................................................164

Prescribed Interest Rates—PST/RST .......................................................................................165

Chapter 6 — Other Taxes and Levies

Provincial Payroll and Health Fund Taxes—2014 ......................................................................168
Workers’ Compensation—2014 ...............................................................................................170
Provincial Land Transfer Taxes and Registration Fees ..............................................................172
Probate Fees ............................................................................................................................176

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