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Harmonized Sales Tax (HST)

HST rebate. The University’s suppliers (vendors) may handle HST in several ways: include HST in the sales price but not identify the amount of HST therein separately identify the amount…

Payroll and the HST

…those payroll transactions for which the collection of HST is not required, and those for which it is. Payments Not Subject to HST Payments Subject to HST HST Implications More…

HST

…attended in Nova Scotia, New Brunswick or Newfoundland & Labrador. d. Tax code EC (self-assess OVAT portion of HST) for conferences attended in GST provinces. e. Tax code ES (self-assess HST)…

Preparing a Research Proposal Budget

…Harmonized Sales Tax (HST) HST included in costs – This relates to the HST included in the goods and services which the researcher purchases to conduct research. The majority of goods and…

Uber, AirBnB and HST… what’s the the deal? The invoices/receipts don’t show the HST and Business Number do we need to self-assess the tax?

If the invoice doesn’t strictly identify the HST AND does not have a business number then no self-assessment is required and no HST rebate  should be taken. The transactions should be processed using an…

What does self-assessing of HST mean? Do I have to self-assess?

To self-assess means to calculate how much HST should be paid on the purchase of a good or service when the supplier has not billed HST or just billed the Federal Component (GST)…

HST – University Sales

Expand All | Collapse All University Sales Subject to HST Goods and Property external sale of property (other than capital property) which was used in commercial activities of the University…

The HST.HELP email no longer active…where do I find HST information?

The hst.help (@utoronto.ca) email support account was established in 2010 when the HST was first introduced and was intended to assist with questions during the transition and initial implementation. After an…

New Brunswick, Newfoundland and Labrador and New Tax Rates

As you may have heard, the HST rates in New Brunswick and Newfoundland and Labrador will be changing as of July 1st, 2016. Their HST rates will change from 13%…

Where can I find a list of HST tax codes?

…scenarios whether they may be used. Learn More: Resource – HST Tax Code Summary table GTFM Policy – Harmonized Sales Tax (HST) GTFM Policy – HST – University Sales Training Material…