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UTSC Business Officer – FIS Reference Page

…from non-HST provinces & territories excluding expense reimbursements? What tax code should I use when reimbursing for Conference/Registration Fees? Where can I find a quick reference guide for HST applicability…

Business Officer Resource Page – Financial Administration at the University

…Fees? Where can I find a quick reference guide for HST applicability of external sales? What does self-assessing of HST mean? When do I have to self-assess? Best Practices for…

Taxation

…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…

Employee versus Independent Contractor and Taxation of Payments (HRIS vs FIS)

…collect Harmonized Sales Tax (HST) in respect to those payments (see Payroll and the HST). Integral to determining the appropriate tax treatment is the determination of an individual’s relationship with…

Courier, Brokerage & Freight Payments

…packing slip. To avoid duplicate HST charges, the supplier should also be asked to include the invoice which identifies whether HST has been included in the invoice. When in doubt,…

Human Resources, Payroll and Benefits

…related to the important decision of whether an individual should be treated as an employee or as an independent contractor for tax purposes. Payroll and the HST This section identifies…

Internal Revenues and Internal Expense Recoveries

…goods and an indication that goods were from inventory. the date the goods were delivered. Tax codes Internal charges and credits are not subject to HST. However, these charges normally…

GST/HST Temporary Relief

GST/HST Temporary Relief…

GST/HST Temporary Relief

Memo – GST/HST Temporary Relief…

Objective and Responsibilities

…Approval and Execution of Contracts and Documents; faculty/division policies and procedures with respect to contractual commitments; applicability of HST to sales. Takes responsibility for: investigations into credit-worthiness of customers, consulting…