Harmonized Sales Tax (HST)

Western University - Financial Services
Accounts Receivable Office
Support Services Building, Suite 6100
London, ON    N6G 1G9 
Send questions regarding HST to hst@uwo.ca
 
The Harmonized Sales Tax is 13% in the Province of Ontario.  The HST components are the Federal Sales Tax (GST) at 5% and the Ontario Value Added Tax (OVAT) at 8%.  HST came into effect in the Province of Ontario on July 1, 2010.
  
 
HST Number
HST on Purchases for the Operating Fund, Research Fund,
        Capital Fund & Special Funds
 
HST on Purchases for Commercial Operations
HST on the Sale of Goods and Services to External Parties 
Tax Table for Sales to External Parties
Tax Map of Canada
Tax Rates Effectve July 1, 2013
Tax Rates Effective April 1, 2013
July 1, 2010 HST Implementation web site
External Resources
 
HST Number
  • The HST number for The University of Western Ontario is 108162587RT001
  • The legal name for Western university is The University of Western Ontario
  • Western is Registered for HST as The University of Western Ontario
HST on Purchases for the Operating Fund, Research Fund, Capital Fund & Special Funds 
  • The suppliers of Goods and Services to the University will charge HST on their invoices to the University.  The University is entitled to rebates on the HST on both the GST and OVAT components of the tax. 

Purchase Price

HST

Rebate on GST

Rebate on OVAT

Net Tax to University

 

13%

67% of 5%

78% of 8%

3.41%

$1,000.00

$130.00

$33.50

$62.40

$34.10

 
HST on Purchases for Commercial Operations
  • The suppliers of Goods and Services to the University will charge HST on their invoices to the University.  The University will receive Input Tax Credits (ITC) of 100% of the tax for Commercial Operations only.  Commercial Operations are operations like the BookStore and Hospitality Services were the primary purpose of the operation is for the Sale of Goods and Services.
HST on the Sale of Goods and Services to External Parties 
  • HST of 13% is charged on Goods and Services to External parties.  Commercial Operations are required to charge and collect tax from their customers.  Other Units when selling goods and services may be required to charge and collect tax from their customers.   Since we are a University most of our services are exempt from HST so HST is not charged to our customers.  See the Tax Table for a listing of specific goods and services for the tax applicability along with the tax rate to charge. 
  • If you are invoicing other provinces for goods and services you may need to charge HST or GST applicable to that province. British Columbia (12%), New Brunswick (13%), Newfoundland (13%), and Nova Scotia (15%) are all provinces that have HST. All other provinces and territories should be charged GST (5%) only.
  • Tax collected is credited to the corporate account UW82 105400
  • Instructions for charging HST through Western Financials Billing are included in the Billing Training documentation.
Tax Table for Sales to External Parties
  • Tax Table    (table gives examples of sales and and services offered by the University)
Tax Map of Canada
  • Tax Rates Map  (map gives the tax rates for each province and territory of Canada)
Tax Rates Effective July 1, 2013
  • Effective July 1, 2013 the tax rates in Manatoba have changed
  • Manatoba provincial sales tax has increased to 8% from 7%
Tax Rates Effective April 1, 2013
  • On April 1, 2013 the tax rates in British Columbia and Prince Edward Island have changed. 
  • British Columbia will have two taxes the federal GST at 5% and the provincial sales tax at 7%.
  • Prince Edward Islands is now a harmonized province and the HST rate is 14%. 
  • The provincial Quebec Sales Tax increased to 9.975% on January 1, 2013  and is now calculated before GST is charged.
  • What does this mean for Western.
  • When traveling in BC, PEI and Quebec you will see the different tax rates on your receipts.  You will claim the total receipt as in the past.
  • When processing VISA payments you should indicate if the goods purchased were consumed in Ontario or the province the goods were purchased in.
  • When issuing invoices the HST rate at 14% for Prince Edward Island should be charged.  For British Columbia only the GST at 5% should be charged.

July 1, 2010 HST Implementation web site 
External Resources
 
Send questions regarding HST to hst@uwo.ca


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6100 Support Services Building
Tel: 519-661-2111 x85442
financial.services@uwo.ca

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