# ITC-05 — Warning. Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4

**Flag: Current** — Verified against the live source. Safe to cite.

**Warning.** Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4. The ITC page itself also carries a stale note calling the current thresholds "proposed" while printing them as live. Cite the thresholds; do not quote CRA's "proposed changes" sentence

## Sources

- Excise and GST/HST News No. 118 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news118/news118-excise-gst-hst-news-no-118.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative