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Corporate

Harmonized Sales Tax (HST)

The Harmonized Sales Tax (HST) is the combination of the GST and PST into a single value added sales tax in British Columbia, Ontario, Nova Scotia, New Brunswick, and Newfoundland and Labrador.

If you do business with companies or persons residing in other Canadian provinces, you may now have to charge HST on your supply of services.See the link to the CRA IT bulletin that provides the place of supply rules for determining whether a supply is made in a province that charges HST.

http://www.cra-arc.gc.ca/E/pub/gm/b-103/b-103-e.pdf

There are some exceptions to the rules, and they can be quite complicated. If your company has transactions with out-of-province clients, we will be glad to help you understand your company’s situation and how HST will impact it.