Rescinded [2010-07-01] - Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements)
To ensure that the provisions of the Federal-Provincial Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements are adhered to and implemented.
Date modified: 1998-08-01
Archives
This policy is replaced by:
- Payment, Collection and Remittance of Provincial Taxes and Fees, Directive on the [2010-07-01]
- Reciprocal Taxation Agreements with Provinces and Territories, Summary of [2010-07-01]
Abbreviations
- CITCA
- Comprehensive Integrated Tax Collection Agreements
- GST
- Goods and Services Tax
- HST
- Harmonized Sales Tax
- PST
- Provincial Sales Tax
- PWGSC
- Public Works and Government Services Canada
- QST
- Quebec Sales Tax
- RTA
- Reciprocal Taxation Agreement
- TBS
- Treasury Board of Canada Secretariat