HST Implementation July 2010
The Federal Sales Tax (GST) of 5% and the Ontario Provincial Sales Tax (PST) of 8% was replaced with a new Harmonized Sales Tax of 13%, on July 1, 2010. The Harmonized Sales Tax includes both the previous GST and the 8% provincial component.
This website is designed to provide guidance on the impact of the HST on budgets and to provide advice on some unique planning opportunities with respect to the timing of purchases.
Important HST Dates
October 14, 2009
HST transitional rules go into effect.
March 31, 2010
CRA released official HST rules.
May 1, 2010
Vendors obligated to display HST on invoices for goods or services to be delivered after July 1, 2010
July 1, 2010
HST went into effect.
Ontario Ministry of Revenue
Ontario's Comprehensive Tax Package
Excise Tax Act
Schedules V and VI are particularly helpful in detailing the specific exempt and zero-rated supplies for Universities
Harmonized Sales Tax for Ontario and British Columbia
Questions and Answers on General Transitional Rules for Personal Property and Services
General Transitional Rules for Ontario HST (PDF, 202KB)
Also from this web page:
Western HST Bulletins
General Impact of HST (PDF, 106KB)
Research Related Purchases (PDF, 90KB)
Standing Orders for the 2011 Budget Year (PDF, 50KB)
Invoicing to External Customers (PDF, 199KB)
HST and Western Purchasing - March 1, 2010 (PDF, 1.7MB)
Specific application of the HST rules and requirements can be very detailed, depending on the nature of your business... [Learn more]
Tax status chart (PDF, 147KB)