Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers on General Transitional Rules for Personal Property and Services

The 2009 Ontario Budget proposed a harmonized sales tax (HST), which would come into effect on July 1, 2010. In addition, on July 23, 2009, the British Columbia (B.C.) Ministry of Finance issued a News Release proposing an HST which would also come into effect on July 1, 2010. The HST in Ontario and B.C. will be administered by the Canada Revenue Agency (CRA).

This publication provides questions and answers that reflect the proposed tax changes as announced in:
• the 2009 Ontario Budget and the HST Information Notice No. 3, General Transitional Rules for Ontario HST released by the Government of Ontario on October 14, 2009; and
• the News Release of July 23, 2009 and the Tax Information Notice, HST Notice #1, General Transitional Rules for British Columbia HST released by the Government of B.C. on October 14, 2009.

Any commentary in this publication should not be taken as a statement by the CRA that these proposed amendments will be enacted in their current form.

Further information will be published in the coming months. Find this publication at: (no longer available)