How do we handle the provincial sales tax for purchases from non-HST provinces & territories excluding expense reimbursements?

There are five non-HST provinces including Quebec, Alberta, British Columbia, Manitoba, Saskatchewan, as well as the Northwest Territories, Nunavut and Yukon.  Provincial portion of taxes incurred in a non-HST province…

Accounts Receivable, Collection Responsibilities and Uncollected Amounts

…of University sales that are taxable, or those services which are zero-rated or exempt from HST, can be found on the HST-University Sales page. These are examples only, and it…

FAST Tips Newsletter

…expenses reimbursable while Faculty/Staff are attending a conference? Uber, AirBnB and HST…what’s the deal? The invoices/receipts don’t show the HST and Business Number do we need to self-assess the tax?…

Revenues and Expense Recoveries

…Sales Refer to the HST – University Sales page which summarizes the HST impact on sales to external parties.  If you have any additional questions, contact the Manager, Accounting Services at…

What is Avenue Travel and how do I process an invoice to them?

…allocation of the tax and corresponding tax code(s). Recommended Approach: Based on the HST shown, calculate the unknown base amount of the invoice that had HST and use E1. The…

Where can I find a quick reference guide for HST applicability of external sales?

…an external party is taxable or tax exempt. HST Tax Status Table for Sale to External Parties Resource – HST Tax Code Summary table GTFM Policy – Harmonized Sales Tax (HST)…

Are First Nations status card holders exempt from the provincial part of the HST? I have sales to First Nations status card holders, what tax code do I use when recording the sale and do I need to do anything else?

Maybe, starting September 1, 2010 First Nations status card holders have been be exempt from the provincial part of the HST for eligible off-reserve purchases. Please visit: www.fin.gov.on.ca/en/tax/hst/whatstaxable.html to see which off-reserve purchases…

FAQs

…can I find a list of the HST tax codes? ~ How will Kuehne and Nagel deal with the HST on goods purchased from outside Canada? ~ Are First Nations…

What tax code should I use when reimbursing for Conference/Registration Fees when the function was attended in the following:

…portion of HST) for conferences attended in GST provinces. Tax code ES (self-assess HST) for conferences out of country.   NOTE: If the conference was held in Canada and no…

How will Kuehne and Nagel deal with the HST on goods purchased from outside Canada? The invoice does not show any taxes. Should I self assess the HST or will Kuehne and Nagel (K & N) handle that for me?

For example: I receive an invoice from a US vendor for goods I purchased and were shipped to our lab. There should be NO need to self assess the HST…