Ontario and British Columbia HST

(CSCB)

The Canada Revenue Agency (CRA) has published GST/HST Notice 247. This notice provides additional information on the collection of HST in Ontario and British Columbia, scheduled to come into effect on July 1, 2010.

Pages 6 and 7 of this notice include information on imported goods and services, and a lengthy question and answer section is included at the end of the notice.

In particular, it should be noted that the provincial part of the HST generally applies to non-commercial goods, that is, it is generally collected on casual goods only. This is the same practice as in the three provinces that currently collect HST.