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GST-HST Reduced Rates
As a result of the Federal Budget on , the GST and HST rates have been reduced by one per cent effective to 6% and 14% respectively.
Please keep this in mind when viewing the Fees and Applicable Taxes tables found in the Fee and Service Standards Handbook as these tables where conceived with the original GST and HST rates of 7% and 15% respectively.
We have provided the table below as reference for the new GST and HST rates.
| Merger Review | Fees for Québec residents | Fees for residents of Newfoundland, Nova Scotia and New Brunswick | Fees for residents of all other provinces and territories |
|---|---|---|---|
| 1 Only Canadian residents pay Canadian taxes. 2 When both a merger notification filing and ARC request are filed with respect to the same transaction, only the fee for an ARC applies. |
|||
| Merger notification filings 2 | Total = $50,000 | Total = $50,000 | Total = $50,000 |
| ARC requests | $50,000.00 + GST ($3,000.00) + QST ($3,975.00) Total = $56,975.00 |
$50,000.00 + HST ($7,000.00)
Total = $57,000.00 |
$50,000 + GST ($3,000.00)
Total = $53,000.00 |
| Written Opinions | |||
| Section 45 to 51 and 79 | $15,000.00 + GST ($900.00) + QST ($1,192.50) Total = $17,092.50 |
$15,000.00 + HST ($2,100.00)
Total = $17,100.00 |
$15,000 + GST ($900.00)
Total = $15,900.00 |
| Sections 52, 52.1, 53, 54, 55, 55.1, 74.01(1)(a), 74.01(1)(c), 74.01(2), 74.01(3), 74.02, 74.04, 74.05, 74.06 | $1,000.00 + GST ($60.00) + QST ($79.50) Total = $1,139.50 |
$1,000.00 + HST ($140.00)
Total = $1,140.00 |
$1,000.00 + GST ($60.00)
Total = $1,060.00 |
| Other Provisions | $5,000.00 + GST ($300.00) + QST ($397.50) Total = $5,697.50 |
$5,000.00 + HST ($700.00)
Total = $5,700.00 |
$5,000.00 + GST ($300.00)
Total = $5,300.00 |
| Photocopies | $0.25 + GST ($0.02) + QST ($0.02) Total = $0.29/page |
$0.25 + HST ($0.04)
Total = $0.29/page |
$0.25 + GST ($0.02)
Total = $0.27/page |
