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.

Helpful Resources:

Canada Revenue Agency
Goods and services tax/harmonized sales tax (GST/HST
CRA Q&A - What's Taxable Under the HST and What's Not?

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

GST/HST Public Service Bodies’ Rebate

Point of Sale Exemptions for Ontario HST

GST/HST Memoranda Series (by chapters)