HST - Ontario Harmonized Sales Tax information bulletins and guides

Information from Ontario Ministry of Revenue and Canada Revenue Agency websites.

On July 1, 2010, the HST merged the provincial sales tax and the federal goods and services tax into a single 13% tax. GST/HST Rulings Department provide expert advise and direction on the application of the GST/HST tax. Call Rulings at 1 800-959-8287 to do it right.

Status Indians/First Nations - HST reporting

Application of the GST/HST to Indians in Ontario.

Effective September 1, 2010 Status Indians, Indian bands and councils of an Indian band are entitled to an exemption from paying the eight per cent Ontario component of the HST on qualifying property or services at point-of-sale. See Ontario First Nations point-of-sale exemptions for details.

Beginning September 1, 2010, GST/HST registrant suppliers would be allowed to credit status Indian purchasers at the time of sale with an amount equal to the 8% provincial part of the HST for qualifying off-reserve supplies of property or services. See Ontario First Nations point-of-sale relief - reporting requirements for GST/HST registrant suppliers for details.

CRA will process GST/HST registrant suppliers' claims for a credit of qualifying amounts that they have credited to Status Indian purchasers at the point of sale. Complete the GST 189 general application for rebate of GST/HST form under "reason code 23" for this credit.

GI-127    Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone,  Internet and Other Electronic Means

GI-117- GST/HST information for off-reserve businesses that sell goods or provide services to Indians, Indian bands, or band-empowered entities

Application of the Excise Tax Act (ETA) to leases, licenses and similar arrangements of tangible personal property by Indians, Indian bands and Band empowered entities (GST/HST Policy Statement P-230)

 HST compliance information from the CRA website  

GST/HST provincial rates

Place of supply rules for determining whether a supply is made in province -  GST/HST application.

GI-119 -  New place of supply rules for specified motor vehicle sales 

GI-060  – Point-of-sale rebate on newspapers

GI-062  – Point-of-sale rebate on feminine hygiene products

GI-063  – Point-of-sale rebate on children's goods

GI-064  – Point-of-sale rebate on prepared food and beverages

GI-065  – Point-of-sale rebate on books

GI-069 -   Transition to the Harmonized Sales Tax- direct sellers and independent sales contractors

CRA invoice requirements when charging or paying HST; claiming input tax credits (ITC’s).  

New electronic reporting requirements for some GST/HST registrants

Retail Sales Tax (RST)continues to be charged on some products and services:

• RST on some Insurance premiums and benefits.

 Call a Business Counsellor at 1 888-234-2232 or e-mail at msont@cfib.ca for any questions you have.