GST/HST Harmonization

To determine how HST and the changes to the Place of Supply rules affect your business, contact Canada Revenue Agency GST/HST experts at #1-800-959-8287.  CRA is offering free technical advice, workshops and webinars.

 HST Transition Checklist: 

  1. Identify changes will affect your business because of Place of Supply rule changes effective May 1
  2. Identify any transition rules, usually May 1 is an important date for transitioning to HST on July 1
  3. Identify whether or not your are in an industry that's going to require a lot more work, such as builders who will be required to electronically file on time, or associated companies with over $10 Million in combined taxable supplies (it's a calculated number, so make sure you do the math) who will have to calculate an ITC clawback on some of their expenses and it's mandatory to do the math
  4. Know how HST will affect your cashflow, you may have more or less cash in your account depending on your industry
  5. Upgrade your QuickBooks® software to 2010 because the new "Manage Sales Tax" module just rocks!
  6. Implement HST transition = change management, staff training and procedures documentation
  7. Know what not to advertise.  If you advertise that you have a way around the HST, GAAR will likely apply and the fines and penalties, they aren't pretty...  (GAAR is general anti-avoidance rule)

...Intuit Canada small business checklist

June 24, 2010: Online webinar sponsored by Intuit Canada HST (BC) for small business: Webinar available for online viewing

http://community.intuit.com/posts/intuit-hst-webinars

 

Latest news
BC's HST Notices have their own listing!

Check back frequently or subscribe to the link on this page to be notified of additions and updates

CRA: HST Harmonization (RSS Feed)
CRA HST Webinars
CRA HST Webcasts
CRA Webinar Presentation
CRA HST Information Sheet
Place of supply: Proposed changes Feb 25 2010
GST/HST Tech Bulletin B-103 HST Place of Supply
Draft Regulations Place of Supply Apr 30 2010
Proposed changes: Place of Supply Feb 25 2010
Deloittes HST / Place of Supply Chart


See PDF download for your desktop at bottom of article


Laws and contracts
Excise Tax Act: Justice Website
Bill C-62 Excise Tax Act Royal Assent Dec 15 2009
Senate discussion on HST December 2009
CITCA between Federal and BC

March 9, 2010: Employment agreement signed, PST employees will move to CRA

March 8, 2010: Mintz report concludes HST and corporate tax cuts will increase capital investment and create jobs by the end of the next decade

November 30, 2009: Colin Hansen and James Flaherty signed CITCA-BC contract

July 23 2009: BC signed a Memorandum of Agreement concerning a Canada-BC "Comprehensive Integrated Tax Co-ordination Agreement"  (CITCA).  Sets out the terms, conditions, payment dates for instalments on $1.599Million signing bonus, penalties for default.

CITCA between Federal and ON
GST/HST general information
Clarification GST/HST re Financial Services
GST/HST Topics and What's New for GST/HST

CRA What's New in GST/HST

GST/HST Rates
GST/HST Rebates
GST/HST Info Sheets #53 onwards...

Transition info:Freight Transportation,Passenger Transportation,Services, Memberships,Admissions & Intangible personal property

POS rebates for Newspapers, motor Fuels, Feminine Hygiene Products, Children's Goods, Prepared Food & Beverages and Books


 

 

Publications by document type
GST/HST Notices
Notice 244 Harmonization of Ontario

Transitional rules

Notice 245 - UPS SCC Decision

The impact of the decision is not restricted to the recovery of amounts paid as tax in error in respect of imported goods, but also applies to amounts paid as tax in error in respect of supplies in certain circumstances.

Notice 246 HST for BC Q&A Rebates & Transition
Notice 247 HST for ON & BC: Q&A on Transition
Notice 249 Q&A New Reporting Required for GST/HST
Mandatory Electronic filing July 1 2010
GST/HST Rulings and Interpretations Service

Revised September 29, 2009

GST/HST and Indians, Bands etc.
GST/HST Registry-Validate a GST/HST number
Invoicing requirements (love this page)
Exceptions
Allowances & Reimbursements (some leeway)
British Columbia
Bill 9:2010 Consumption Tax Rebate/Transition Act
BC finally moves towards legislation
BC CITCA HST Agreement Signed Nov 2009
BC Publications: HST Notices Listing
CRA HST seminars
HST Home page
Rebates & Exemptions
FAQ: The Basics
HST Notice #4: Temporary RITC (over $10 Million)
Consumer Taxation (BC) / HST page
PST: What's New 2010 provincial budget changes
List of all BC Consumer Taxes
HST Notices
Small Business BC: March 26 2010 free seminar
Tax Professionals links
BC's Revenue programs
BC HST Credit (HSTC) (personal $230)
Ontario
CRA HST Seminars
Tax change to HST effective July 1, 2010
Commentary
Cdn Restaurant & Food Services-Impact on Ontario
C.D. Howe Institute Commentary:Lessons in Harmony
CFIB (Canadian Federation of Independent Business)
Deloittes commentary on place of supply changes
Deloitte's HST webpage
PriceWaterhouseCoopers
TD Economic Report: Impact of Harmonization
Trade Lawyers Blog HST Checklist
GAAR references: Why? It's specifically mentioned
GST G-500-7 Para 53-58
500-6-9
GST/HST Notice #247 mentions GAAR
In 2006, when rates changed, GAAR comments
Tax Tips Great explanation!
Statistics Canada Spending / Household info
Restaurant Sales in BC
Food Services & Drinking Places in Canada
Spending Patterns in Canada
Estimated number of Households
Average expenditures by household type

 

 

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