Taxation

This page provides a common access point to information relating to the various taxation that impacts the University in carrying out its mission. This page also provides you with links to relevant sections in the Guide to Financial Management (GTFM) relating to taxation.

The following current sections in the GTFM specifically deal with taxation:

• Employment versus Contractor / Taxation of Payments (HRIS vs FIS)  [Human Resources, Payroll and Benefits]
• Harmonized Sales Tax (HST) [Purchasing and Payments to Vendors]
• HST – University Sales [External Revenues and External Expense Recoveries]

The following are reminders and guidance regarding specific tax issues and processing in FIS:

• Correct HST Treatment for Consulting Services, Electronic Subscriptions, Licenses and Conferences

For technical expertise on typical University business activities, please email the free CAUBO Tax resource at