GST/HST Harmonization



Latest news
GST/HST Tech Bulletin B-103 HST Place of Supply
Proposed changes: Place of Supply Feb 25 2010
Deloittes commentary on place of supply changes
Deloitte's HST webpage
PriceWaterhouseCoopers
British Columbia
Contract with the Feds: CITCA

November 30, 2009: Hansen and 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.

PST: What's New 2010 provincial budget changes
List of all BC Consumer Taxes
HST Notices
FAQ: The Basics
Consumer Taxation (BC) / HST page
Temporary RITC (over $10 Million)
Small Business BC: March 26 2010 free seminar
Tax Professionals links
Ontario
Effective July 1, 2025
Notice 244 Harmonization of Ontario

Transitional rules

CITCA between Federal and ON
GST/HST general information
Excise Tax Act: Justice Website
Senate discussion on HST December 2009
Bill C-62 Excise Tax Act Royal Assent Dec 15 2009
GST/HST Topics and What's New for GST/HST

CRA What's New in GST/HST

GST/HST Rates
GST/HST Rebates
Publications by document type
GST/HST Notices
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.

GST/HST Registry-Validate a GST/HST number
GST/HST and Indians, Bands etc.
GST/HST Rulings and Interpretations Service

Revised September 29, 2025

Mandatory Electronic filing July 1 2010
Newfoundland/Labrador
New Brunswick
Nova Scotia




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