What tax code should I use when reimbursing for Conference/Registration Fees when the function was attended in the following:
- Prince Edward Island?
- Nova Scotia, New Brunswick or Newfoundland & Labrador?
- All other provinces or territories*?
- Out of the country?
- Virtual Conferences?
- Tax code ER for conferences attended in Ontario.
- Tax code EN for conferences attended in Prince Edward Island.
- Tax code EN for conferences attended in Nova Scotia, New Brunswick or Newfoundland & Labrador.
- Tax code EC (self-assess OVAT portion of HST) for conferences attended in GST provinces.
- Tax code ES (self-assess HST) for conferences out of country.
- The tax code used should reflect the location of the host organization/institution, even when participants attend virtually.
NOTE: If the conference was held in Canada and no taxes are indicated on the receipt, contact the vendor to find out why. If they say it is not an error because they were only recovering what it cost them to put on the conference, the tax code would be E0. (When a vendor is recovering only their costs, they do not need to charge taxes.) If no taxes were charged in error, self-assess using tax code ES, regardless of which province or territories the conference was held in.
*Provincial taxes incurred in a non-HST province are not recoverable and therefore must be entirely expensed using tax code E0.