Core Policy and Procedures Manual - Amendment Summary
March 2013


M. Sales Taxes

M. Sales Taxes (Effective April 1, 2013) chapter replaced with requirements for the Provincial Sales Tax (PST) and the Federal Goods and Services Tax (GST).

The Province pays 7% PST and 5% GST on taxable goods and services. Entities on Schedule A of the Reciprocal Taxation Agreement receive a rebate from the Canada Revenue Agency (CRA) on GST paid.


Ministries charge and collect PST and GST on applicable government sales, and pay PST and GST on taxable goods and services where payable after March 31, 2013. The Office of the Comptroller General is responsible for corporate GST administration and reporting, and settlement of CRA GST remittances and rebate claims.

Key internal procedures to support government staff and guide sales taxes administration are outlined in sections M.1 through M.16.

Consequential Revisions

Sections revised, mostly to replace HST with PST and GST language:; 4.3.19; 6.3.3.d.1; 6.3.6.b.4;; 7.2.23.a; C.1.6.3; C.3; C.10; C.12; D.1.1; D.3; D.4; D.5; D.6; E.4.5; G.1; G.9 & J.1

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