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Sales tax harmonization: Deloitte’s point of view

Sales tax harmonization

Both Ontario and British Columbia have announced their intention to harmonize provincial sales tax with the federal goods and services tax. Effective July 1, 2010, Ontario will have a federally administered 13% tax, of which the province’s portion will be 8%, and British Columbia will have a 12% tax, of which the province’s portion will be 7%. With just over one year before implementation, now is the time to consider the implications of a harmonized sales tax on your business.

Canadian Indirect Tax News

Proposed harmonized sales tax place of supply rules released, March 12, 2010 (10-3)
Place of supply rules for harmonized sales tax, Special edition, March 1, 2010
Significant changes to the definition of financial service – more than just clarification, Special edition, February 12, 2010
Ontario HST input tax credit recapture rules, February 8, 2010 (10-2)
Electronic filing of GST/HST returns; Environmental levies, January 11, 2010 (10-1)
The march toward the harmonized sales tax continues; Finance tightens the GST definition of “financial services”, December 2009 (09-11)
British Columbia and Ontario HST – transitional rules, October 2009 (09-10)
Harmonized sales tax – Top 10 questions to think about, October 2009 (09-9)
B.C. sales tax harmonization, July 2009
Ontario sales tax harmonization - things to think about , April 2009
Ontario – New value added tax, March 2009
An Ontario Harmonized Sales Tax: A time for reform?  March 2009

Deloitte in print

Ontario to introduce VAT
Ontario sales tax harmonization, Sales and Use Tax

Deloitte’s point of view

Ontario
Impact on medical and health care professionals, December 2009
Further details on OHST for residential real estate sector, June 2009
Impact on energy and resources, May 2009
Impact on insurers, April 2009
Impact on asset management, April 2009
Impact on private equity, April 2009
Impact on outsourcing, April 2009
Impact on manufacturers, April 2009
Impact on non-resident businesses, April 2009
Impact on public sector bodies, April 2009
Impact on real estate sector, April 2009
Impact on retailers and the consumer business sector, April 2009

British Columbia
Impact of British Columbia harmonized sales tax (B.C. HST) on medical and health care professionals, January 2010
New housing rebates and transitional rules on residential housing for B.C. HST, December 2009
Point-of-sale rebates for B.C. harmonized sales tax, December 2009
Impact of harmonized B.C. sales tax on the energy and resource sector, October 2009
Impact of harmonized B.C. sales tax on the asset management sector,
October 2009
Impact of harmonized B.C. sales tax for retailers and the consumer business sector, October 2009
Impact of harmonized B.C. sales tax on outsourcing arrangements, October 2009
Impact of harmonized B.C. sales tax on manufacturers
, October 2009
Impact of harmonized B.C. sales tax on insurers and the financial services sector, October 2009
Impact of harmonized B.C. sales tax for non-resident businesses
, October 2009
B.C. sales tax harmonization – things to think about, October 2009
2009 B.C. budget update highlights, September 2009
Impact of harmonized BC sales tax on private equity, August 2009

 

 

This publication is produced by Deloitte & Touche LLP as an information service to clients and friends of the firm, and is not intended to substitute for competent professional advice. No action should be initiated without consulting your professional advisors. Your use of this document is at your own risk.

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