Provincial Sales Tax

Do I Charge HST on the Sale of Goods and Services to Another Province?

Order: Reorder
Duration: 4:32
Updated: 19 Aug 2011

Do I charge GST or HST on the good and services to another province? In order to answer this, we must look at the sale of goods and sale of services separately because the tax treatment on each will differ. By way of background, HST (Harmonized Sales Tax) is the combination of Federal GST and the Provincial Sales Tax (PST) into a single value added tax. Not all provinces participate in HST. The provinces that charge HST are: • Ontario • Newfoundland • Nova Scotia • New Brunswick The provinces that charge GST and their own Provincial Sales Tax are: • Saskatchewan • Manitoba • Quebec Alberta only charges GST and does not have a Provincial Sales Tax. So it is the lowest sales tax jurisdiction amongst all of the provinces. This video covers: - HST/GST on the Sale of Goods - HST/GST on the Sale of Services About the Author -- Allan Madan -- Accountant Mississauga Oakville Allan Madan is a Chartered Accountant and a Tax Expert in the Toronto, Oakville and Mississauga regions of Ontario, Canada. If you found this article useful, Allan Madan encourages you to visit his website madanca.com for additional tax tips and more information on this topic. Also, get access to Allan Madan's Free Report, "20 Tax Secrets on How to Beat the Tax Man," http

http://wn.com/Do_I_Charge_HST_on_the_Sale_of_Goods_and_Services_to_Another_Province?

Kam's Mortgage Minute - Provincial Sales tax on CMHC premiums in Manitoba?

Order: Reorder
Duration: 2:18
Updated: 28 Jun 2012

www.auxiliummortgage.com For more information please contact Kam directly at 250.686.4246.

http://wn.com/Kam's_Mortgage_Minute_Provincial_Sales_tax_on_CMHC_premiums_in_Manitoba?

House Statement - Harmonized Sales Tax MOA - May 30, 2012

Order: Reorder
Duration: 2:25
Updated: 04 Jun 2012

Minister of Finance, Energy and Municipal Affairs Wes Sheridan addresses the Legislative Assembly of Prince Edward Island on the Memorandum of Agreement (MOA) regarding the implementation of the Harmonized Sales Tax (HST). The Memorandum provides the framework for the Canada-PEI Comprehensive Integrated Tax Co-ordination Agreement (CITCA). The CITCA will detail the conditions of implementing the HST in PEI, including how the province will transition from a dual GST/PST tax system to an integrated HST. To ensure that all Islanders are well informed and have an opportunity to ask questions, Minister Sheridan will be meeting with business groups, industry associations and the community as a whole. These meetings will begin on June 20 and run weekly until the end of August. A full schedule of meetings, with contact information, will be published in local newspapers soon. For more information, please visit www.gov.pe.ca

http://wn.com/House_Statement_Harmonized_Sales_Tax_MOA_May_30,_2012

NEW HST 13% HARM TAX starting July 2010

Order: Reorder
Duration: 1:50
Updated: 05 Jun 2012

Words on the HST: A NEW 13 PERCENT HARMONIZED SALES TAX set to be to be taxed at all points of sale in Ontario starting July 2010 combining current 8% PST (Provincial Sales Tax) with 5% GST for a total sales tax of 13% HST, Featuring Uncle Scam & Black Krishna of the Toronto Truth Seekers currently campaigning against harmful taxes. INTERESTING RESEARCH on the SIGNIFICANCE of the NUMBER '13' WIKI en.wikipedia.org and more 13 conspiracy @ holyspiritvictorious4ever.blogspot.com 13 the movie... www.imdb.com coming soon (2010?) Toronto Truth Seekers (TTS) www.torontotruthseekers.com

http://wn.com/NEW_HST_13_HARM_TAX_starting_July_2010

HST Will Whack Canadians While Already Struggling

Order: Reorder
Duration: 2:13
Updated: 09 Apr 2012

The process of creating a single, harmonized, 13% sales tax in Ontario has started. The Liberal government introduced a bill on Monday to merge the provincial sales tax with the GST, starting next July. The Ontario Government is going to harmonize the federal and provincial sales tax into a single 13% HST (5% GST + 8% PST). You currently don't pay PST on many items from gasoline to real estate. This will cost us all. NO ONTARIO HST Sign the Petition Against Harmonized Sales Tax in Ontario STOP The Harmonized Sales Tax (HST) in British Columbia and Ontario www.ontariohst.ca www.bcndp.ca

http://wn.com/HST_Will_Whack_Canadians_While_Already_Struggling

Muthuvel calls for provincial governments to impose sales tax

Order: Reorder
Duration: 0:46
Updated: 19 Nov 2012

Western New Britian Governor Sassindran Muthuvel is calling for the government to allow provincial governments to impose sales tax on certain goods. He made this call during the Governors' conference which concluded yesterday.

http://wn.com/Muthuvel_calls_for_provincial_governments_to_impose_sales_tax

Voters Say HST Must Go

Order: Reorder
Duration: 5:17
Updated: 30 Sep 2012

VICTORIA - The HST is dead. British Columbia voters have had their say and they have said the Harmonized Sales Tax must go. It's days are numbered. More than 1.6 million BC voters cast a ballot in the HST referendum and more than half of them said yes to eliminating the tax and returning to a separate Provincial Sales tax and GST.

http://wn.com/Voters_Say_HST_Must_Go

House Statement - CITCA Agreement signed for HST - November 27, 2012

Order: Reorder
Duration: 2:11
Updated: 28 Nov 2012

Minister of Finance, Energy and Municipal Affairs Wes Sheridan addresses the Legislative Assembly of Prince Edward Island on the signing of the Comprehensive Integrated Tax Coordination Agreement (CITCA) between the Province of PEI and the Government of Canada. The CITCA provides the framework necessary for the implementation of the Harmonized Sales Tax (HST) in PEI. It confirms the province's policy to eliminate the Provincial Sales Tax and replace it with a modern, value-added tax. This modernized tax will be implemented at a rate of 9 per cent and, combined with the Goods and Services Tax (GST), will create a 14 per cent HST, which will come into effect on April 1, 2013. It also indicates that the tax base for the HST in PEI will be the same as the GST tax base. For more information on the signing of CITCA and the implementation of the HST, please visit www.peihst.ca

http://wn.com/House_Statement_CITCA_Agreement_signed_for_HST_November_27,_2012

HST will Reduce Taxes says Okanagan Nursery

Order: Reorder
Duration: 1:20
Updated: 17 Jul 2011

The Hamonized Sales Tax will lower cost of doing business for family owned and operated wholesale nursery and garden centre in Kelowna, BC. For more, visit www.gov.bc.ca

http://wn.com/HST_will_Reduce_Taxes_says_Okanagan_Nursery

New Harmonized Sales Tax

Order: Reorder
Duration: 1:54
Updated: 09 Apr 2011

The HST into effect beginning on July 1, 2010. Here are couple of important items to be noted. • HST will not apply on the purchase price of re-sale homes. • HST would apply to services such as moving cost, legal fees, home inspection fees, and REALTOR® commissions. • HST will apply to the purchase price of newly constructed homes. However, the Province is proposing a rebate so that new homes across all price ranges would receive a 75 per cent rebate of the provincial portion of the single sales tax on the first $400000. For new homes under $400000, this would mean, on average, no additional tax amount compared to the current system. • Sales of new homes under written agreements of purchase and sale entered into on or before June 18, 2009 would not be subject to the provincial portion of the single sales tax, even if both ownership and possession are transferred on or after July 1, 2010. • The tax would also not apply to sales of new homes under written agreements of purchase and sale entered into after June 18, 2009 where ownership or possession is transferred before July 1, 2010. Detail Please visit my blog at simsonchu.blogspot.com Article above provided by TREB

http://wn.com/New_Harmonized_Sales_Tax

10 Things to Know about the HST

Order: Reorder
Duration: 2:40
Updated: 10 Oct 2012

Rebates for British Columbians and business owners and no more hidden taxes are some of the benefits of the Harmonized Sales Tax in BC For more information, visit the BC HST website at www.gov.bc.ca

http://wn.com/10_Things_to_Know_about_the_HST

HST Fairest Tax for Manufacturing Sector

Order: Reorder
Duration: 2:04
Updated: 08 Jan 2012

Find out why this business owner says the Harmonized Sales Tax gives British Columbia the opportunity to demonstrate that our province is progressive, able to supply jobs, provide infrastructure and attract investment from outside BC For more information on the HST, visit www.gov.bc.ca

http://wn.com/HST_Fairest_Tax_for_Manufacturing_Sector

Manitoba HST Benefits

Order: Reorder
Duration: 4:23
Updated: 17 Aug 2010

Should Manitoba harmonize its provincial sales tax (PST) with the federal GST? Colin Craig of the Canadian Taxpayers Federation explains the benefits of harmonization

http://wn.com/Manitoba_HST_Benefits

US State and Local Sales Tax: An Introduction

Order: Reorder
Duration: 2:48
Updated: 13 Nov 2012

To learn more about the issues surrounding US State Taxes for Canadian Businesses visit us at www.agtax.ca This video provides general information regarding sales tax application and rates. US sales tax is similar to Canadian Provincial sales taxes. One major difference, however, regarding the state's sales tax is that there could be county and/or municipality sales tax in addition to the state rate.

http://wn.com/US_State_and_Local_Sales_Tax_An_Introduction

Sales tax not an option for Snelgrove

Order: Reorder
Duration: 1:55
Updated: 24 Apr 2011

Alberta's finance minister says as long as Alberta has a centuries supply of bitumen, he's not interested in a provincial sales tax. Lloyd Snelgrove was asked if he considered a sales tax in order to balance last week's budget.

http://wn.com/Sales_tax_not_an_option_for_Snelgrove

Economist Agrees HST is Job Creator

Order: Reorder
Duration: 2:24
Updated: 13 Jul 2012

Leading economist Dr. Jack Mintz discusses how the Harmonized Sales Tax will lead to new jobs and lower taxes for BC consumers. For more details on the HST, visit www.gov.bc.ca

http://wn.com/Economist_Agrees_HST_is_Job_Creator

Cyclists Rally Against HST

Order: Reorder
Duration: 3:06
Updated: 27 Aug 2010

VICTORIA - A few hundred cyclists gathered outside the legislature in Victoria Wednesday to challenge the proposed harmonized sales tax on bicycles. The rally was organized by Saanich South NDP MLA Lana Popham who also presented a petition inside the legislature on behalf of 5000 people opposed to the tax hike. Bikes are currently exempt from the Provincial sales tax but if the HST is implemented on July 1st, 2010 it will be applied to bikes, bike repairs and related equipment. During question period Finance Minister Colin Hansen defended the moving saying the introduction of the HST is the single most important thing the government can do to stimulate the economy and create jobs. The Minster also says the government has brought in an HST tax credit to offset the incremental costs on things like new bikes and implemented and increase in the basic personal exemption. NDP leader Carole James is calling people to write letters to their MLAs and the Premier. An On-line petition is also being launched at www.fighthst.com

http://wn.com/Cyclists_Rally_Against_HST

Bioenergy Company's Expansion Brings More Jobs, Clean Energy to Northern BC

Order: Reorder
Duration: 1:51
Updated: 11 Jun 2011

Pacific Bioenergy in Prince George, British Columbia is turning waste wood into renewable, clean energy. Chair and CEO Don Steele says the impact on the community is adding $22-23 million dollars to the Prince George economy and is creating 25-75 good, worthwhile well paying jobs. In addition, he says the implementation of the Harmonized Sales Tax simplifies and lowers the tax components needed to run the business. For more information on the HST, visit www.gov.bc.ca

http://wn.com/Bioenergy_Company's_Expansion_Brings_More_Jobs,_Clean_Energy_to_Northern_BC

HST first lesson of 2010/2011 school year

Order: Reorder
Duration: 3:25
Updated: 26 Aug 2010

HST first lesson of 2010/2011 school year Victoria - It could be the most wonderful, or awful time of year. But either way, back-to-school is on its way. The return to class happens in just 14 days. As parents scramble to stock up on school supplies they're learning a tough lesson in economics, as they add the Harmonized Sales Tax to their purchases.Pens, pencils, paper, ringed binders, erasers and basic calculators used to be exempt from provincial sales tax. But as of July 1, when the blended HST came into effect, the items now cost seven per cent more. It's especially hard for Tracy Tessier, a single mother on a fixed income. Tessier says the extra pennies charged in tax quickly adds up to dollars that have to be found elsewhere in an already sparse wallet. The provincial government does provide low income families with an HST rebate, but Tessier points out, her cheque won't come until October. She says she needs the cash now.

http://wn.com/HST_first_lesson_of_2010_2011_school_year

BC Ranchers Save Money with HST

Order: Reorder
Duration: 1:46
Updated: 24 Jul 2011

The Harmonized Sales Tax is a more user-friendly, business-friendly tax system that will lower operating costs for BC ranchers. For more information on the HST, visit www.gov.bc.ca

http://wn.com/BC_Ranchers_Save_Money_with_HST

Fraser Institute: Behind the Spin at Gotham

Order: Reorder
Duration: 6:40
Updated: 14 Jan 2012

The HST & the BC Deficit A lively forum between you and... Harvey Enchin *New speaker* Columnist & Editorial Board member, the Vancouver Sun Erin Chutter (née Airton) Columnist, citycaucus.com Moe Sihota Former NDP MLA & activist With BC's Liberal government announcing plans to combine the provincial sales tax and federal GST into a single Harmonized Sales Tax (HST) of 12 per cent, many disgruntled British Columbians are threatening to shift their support to the BC NDP. The government added further fuel to an already heated atmosphere with its Aug 20th announcement to extend deficit spending for an additional two years. Join commentators Erin Chutter and Moe Sihota to discuss how the parties are positioning themselves around these contentious issues. This duo wakes you up every Monday morning on CBC Radio, and will be joined by Harvey Enchin - heavyweight journalist from the Vancouver Sun. This is your chance to interact with them all live - just days after BC Finance Minister Colin Hansen delivers the provincial budget update! Thursday, September 10

http://wn.com/Fraser_Institute_Behind_the_Spin_at_Gotham

Elizabeth Cole is Up to the Tax

Order: Reorder
Duration: 2:25
Updated: 20 Apr 2012

Elizabeth Cole started working in the Ministry of Finance in early 2008 and has been Acting Executive Director of the Ministry's Tax Policy Branch since July 1, 2011. Immediately on starting to work for the Ministry, Elizabeth took on a leadership role by accepting responsibility for key areas of provincial taxation and, in just a year and a half, took on responsibility for implementing the HST, the largest tax policy change in BC's history. Elizabeth was able to lead the implementation seamlessly in spite of all its complexities. Then, with changing priorities, Elizabeth was tasked with extinguishing the HST and reinstating the provincial sales tax. Elizabeth was able to effect changes in how the Ministry and the Tax Policy Branch operates in order to meet the challenges of the tax policy shift as well as create a more effective work environment and opportunities for staff.

http://wn.com/Elizabeth_Cole_is_Up_to_the_Tax

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HST Fight Continues

Order: Reorder
Duration: 3:03
Updated: 02 Sep 2011

www.ctvvancouverisland.ca VICTORIA - If you thought the referendum was the end of the HST fight - it is not. Now the people who led the campaign to defeat the harmonized sales tax are threatening to recall the finance minister, if the old provincial sales tax isn't brought back sooner. In an election style swing at a Vancouver shopping centre, Adrian Dix, leader of the NDP is clearly working to keep Christy Clark's Liberals on the run, pressuring the government to step up its 18 month timetable to dismantle the HST. "11 months to bring it in, but 19 months to take it out?" Dix asked reporters Monday morning "I think most people would say it doesn't make sense and it should be done more quickly; if only to restore some stability to the economy." BC's Finance Minister disagrees telling CTV News it will take at least a year and a half Kevin Falcon says if it can be done faster, he will, but he says it's a complex process requiring changes to legislation. That's not good enough for the group that spearheaded the move to kill the harmonized tax. It's threatening to mobilize its forces to campaign against the Liberals if they don't move sooner. "We are going back to a provincial sales tax that we've had for 60 years. It's not rocket science, it's not reinventing the wheel," says Fight HST supporter, Bill Tieleman "We've already got the system. We know how it works". And the group is giving the finance minister a deadline; it wants the HST gone by the end of the year. If not ...

http://wn.com/HST_Fight_Continues

Province	Type	Prov. rate (%)	Combined fed./prov. rate (%)	Notes
Alberta	GST	0	5	There is a 4% tax on lodging and 4% tax on hotels room fees
British Columbia	HST	7	12	Main article: Sales taxes in British Columbia Scheduled to revert to a separate GST/PST, with a PST of 7%, after their adoption of a HST in 2010 was rejected in a referendum.^[2]
Manitoba	GST + PST	7	12^[3]
New Brunswick	HST	8	13
Newfoundland and Labrador	HST	8	13
Northwest Territories	GST	0	5
Nova Scotia	HST	10	15^[4]
Nunavut	GST	0	5
Ontario	HST	8	13
Prince Edward Island	GST + PST	10.5 effective 10 nominal	15.5 eff. 15 nom.^[5]	Provincial rate is nominally 10%, but is also applied to federal 5% GST. Effective provincial rate is 10.5%. PEI plans to introduce a 14% HST on April 1 2013.^[2]
Quebec	GST + QST	9.975 effective 9.5 nominal	14.975 eff. 14.5 nom.^[6]	Provincial rate is nominally 9.5%, but is also applied to federal 5% GST. Effective provincial rate is 9.975%.
Saskatchewan	GST + PST	5	10^[7]	There is a separate 10% liquor consumption tax. The non-alcoholic portion of a restaurant meal is not taxed.
Yukon	GST	0	5

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