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Notice to the reader: This website has been archived and is kept purely for historical purposes. For up to date information on GST, please visit the Canada Revenue Agency’s website.
Important Notices
- Copyright/Permission to Reproduce - Privacy Statement -

Copyright/Permission to Reproduce
Materials on this Web site were produced and/or compiled by the Department of Finance Canada for the purpose of providing Canadians with direct access to information about the programs and services offered by the Government of Canada.

The material on this site is covered by the provisions of the Copyright Act, by Canadian laws, policies, regulations and international agreements. Such provisions serve to identify the information source and, in specific instances, to prohibit reproduction of materials without written permission.

Non-commercial Reproduction
Information on this site has been posted with the intent that it be readily available for personal and public non-commercial use and may be reproduced, in part or in whole and by any means, without charge or further permission from the Department of Finance Canada. We ask only that:

  • Users exercise due diligence in ensuring the accuracy of the materials reproduced;

  • The Department of Finance Canada be identified as the source department; and,

  • The reproduction is not represented as an official version of the materials reproduced, nor as having been made, in affiliation with or with the endorsement of the Department of Finance Canada.

Commercial Reproduction
Reproduction of multiple copies of materials on this site, in whole or in part, for the purposes of commercial redistribution is prohibited except with written permission from the Government of Canada's copyright administrator, Public Works and Government Services Canada (PWGSC). Through the permission granting process, PWGSC helps ensure individuals/organizations wishing to reproduce Government of Canada materials for commercial purposes have access to the most accurate, up-to-date versions. To obtain permission to reproduce materials on this site for commercial purposes please contact:

Public Works and Government Services Canada
Publishing and Depository Services
350 Albert Street, 4th Floor
Ottawa, Ontario
K1A 0S5

Third-party Materials
Some of the materials and graphical elements found on Government of Canada Web sites are subject to copyrights held by other organizations. This is particularly true of sites that are jointly operated by a Government of Canada institution and an external organization as part of a collaborative arrangement. In such cases, some restrictions on the reproduction of materials or graphical elements may apply and it may be necessary to seek permission from the rights holder prior to reproducing the material.

To obtain information concerning copyright ownership and restrictions on reproduction on this site, please contact:

Department of Finance Canada
Consultations and Communications Branch
Department of Finance Canada
19th floor, East Tower
140 O'Connor Street
Ottawa, Ontario K1A 0G5
Phone: (613) 992-1573.

Government of Canada Privacy Statement

The Government of Canada (GoC) and the Department of Finance Canada are committed to respecting the personal privacy of individuals who visit our Web sites. This page summarizes the privacy policy and practices of the Department of Finance Canada Web sites.

  • The Department of Finance Canada does not automatically gather any personal information from you, such as your name, phone number, e-mail or street address during your visit to its Web sites. This information is only obtained if you supply it voluntarily, usually through contacting us via e-mail, or registering in a secure portion of the site.

  • All personal information you do provide is protected under the federal Privacy Act. This means that, at the point of collection, you will be informed that your personal information is being collected, the purpose for which it is being collected and that you have a right of access to the information
  • Visitor information is not disclosed to anyone except Department of Finance Canada personnel who need the information to respond to a request. The information you give us will be shared with another government department ONLY if your inquiry relates to that department. We do not use the information to create individual profiles, nor do we disclose the information to anyone outside those who need to provide you with a response in the federal government.

  • The Department of Finance Canada uses per-session cookies. The per-session cookies do not collect personal information about you. Per-session cookies are used to store information within a session (or visit to our web site). These cookies are deposited on a user's computer only while the user is visiting the site and are deleted when the user closes the session. Here is the list of information that we are collecting by using per-session cookies:

    • The name of your Internet service provider, its IP address, and the name of your service provider's server. Department of Finance Canada makes no attempt to link these addresses with the identity of individuals visiting Department of Finance Canada sites;
    • The length of each visit;
    • The number of requests per visit;
    • Your type of operating system (Windows, MacIntosh, Unix, etc.);
    • Your browser type (Netscape, Internet Explorer, etc.);
    By keeping this data, the Department's web site administrators can fine-tune the sites based on user-activity trends.

Questions or comments regarding this policy, or the administration of the Privacy Act in Department of Finance Canada may be directed to the Access to Information and Privacy Coordinator by e-mail to or by calling (613) 943-8850. If you are not satisfied that we have adequately respected your privacy, you may wish to contact the Office of the Privacy Commissioner by calling 1-800-267-0441 or via the Internet at