On July 1, 2010, the provinces of Ontario and British Columbia will implement the harmonized sales tax (HST). The Canada Revenue Agency (CRA) will administer that tax.
We have attached a comprehensive overview of the CRA's HST information resources, which we trust will be helpful to your organization and your membership as we approach July 1, 2010. Please consider including it in your communiqués to your membership, which may include publications, Web pages, and mailings.
You may also be interested in posting the attached CRA "Are you HST ready?" Web banner on your own Web site. It will provide your members with easy access to the CRA's HST for Ontario and B.C. Web pages. We have attached one example of the banner. Please feel free to post this and/or the following links to direct your members to our Web site:
English: http://www.cra-arc.gc.ca/gncy/hrmnztn/menu-eng.html?bnr
Ministry of Revenue Email Alert: Harmonized Sales Tax please click here
For HST presentation slides from GVCA information sessions please click here
During the month of June we will continue to send a few additional brief information articles.
Harmonization of sales taxes in Ontario and British Columbia - What's new
Recent news and updates to our Web site.
August 2010
What's Taxable Under the HST and What's Not?
June 2010
- 2010-06-04
On June 10, 2010, the first Ontario Sales Tax Transition Benefit (OSTTB) payments will start to be mailed to eligible Ontario residents whose 2009 income tax return was assessed by May 10, 2010. Other eligible taxpayers whose returns were assessed after May 10, 2010, can expect their first OSTTB payment within four to eight weeks after their return is assessed.
May 2010
- 2010-05-31
GST/HST Memorandum 18.2 explains how the GST/HST applies to sales and purchases made by provincial governments, and to sales and purchases made by Crown corporations, boards, commissions and agencies that are not part of provincial governments. - 2010-05-28
The CRA is taking steps to ensure that businesses get the information they need to transition to the federal administration of the HST. - 2010-05-27
This info sheet explains whether the GST or the HST applies to funeral or cemetery services supplied under a prepaid arrangement in Ontario or British Columbia. - 2010-05-19
The Department of Finance has released proposed changes to the Harmonized Sales Tax (HST) rules for financial institutions relating to the calculation of the provincial component of the HST. - 2010-05-11
HST Information Sheets describe point-of-sale rebates for feminine hygiene products, children’s goods and books. - 2010-05-10
A new Information Sheet GI-072 describes how the HST will apply to First Nations in Ontario and British Columbia. Notice 254 explains the collection of First Nations Taxes in an HST participating province. - 2010-05-05
Information Sheet GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Tour Packages explains how to calculate the HST on a tour package sold on or after May 1, 2010 and before July 2010.
April 2010
- 2010-04-30
The Department of Finance has released draft regulations in respect of the HST place of supply rules. These rules specify whether, and at what rate, suppliers must charge the provincial component of the HST on their supplies of taxable property and services in Canada. - 2010-04-29
Two new online videos explain Transitional Rules for Intangible Personal Property; Admissions Memberships and Transportation Passes and HST and New Housing Rebates for Ontario and British Columbia. - 2010-04-14
Two new online videos explain Transitional Rules for Supply and Install Contracts (Combined Supplies) and Transitional Rules for Reporting, Collecting and Self-assessing the HST. - 2010-04-09
GST/HST NOTICE253, Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies including non-profit organizations, charities, municipalities, school and hospital authorities, public colleges and universities. - 2010-04-08
A new online video provides an overview of filing and paying your GST/HST return electronically. Under proposed changes, most GST/HST registrants would be required to file their GST/HST returns electronically for all reporting periods that end on or after July 1, 2010.
March 2010
- 2010-03-26
GST/HST NOTICE250, Proposed Changes to the Definition of Financial Service - 2010-03-18
GST/HST Info Sheet: GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax - Goods - 2010-03-15
A new series of Information Sheets describe basic GST/HST guidelines for charities and public institutions. - 2010-03-09
The Canada Revenue Agency has announced the signing of Human Resources Agreements with Ontario and British Columbia. In accepting the task of administering the HST, the federal government has agreed that a number of provincial employees currently administering sales taxes in these provinces will transition to the CRA.
February 2010
- 2010-02-26
The Governments of Ontario and British Columbia have announced point-of-sale rebates of the provincial portion of the HST payable on qualifying purchases. - 2010-02-25
The Department of Finance has announced proposed changes to the HST place of supply rules in the regulations made pursuant to the Excise Tax Act. These rules specify whether, and at what rate, suppliers must charge the provincial component of the HST on their supplies of taxable property and services in Canada. - 2010-02-12
To provide clarity for businesses, transitional rules are required to determine which tax - the existing provincial retail sales tax or the provincial part of the HST - would apply to transactions that straddle the implementation date.
January 2010
- 2010-01-04
The Canada Revenue Agency has announced new electronic filing requirements for goods and services tax/harmonized sales tax (GST/HST) registrants beginning July 1, 2010. Restrictions would be removed so that all registrants, including those registrants that file a return with Revenu Québec, would be able to file electronically.