Sales and Other Taxes II

Harmonized Sales Tax

See Chinese version below [中文版参阅下文]
 

Five provinces currently have harmonized their provincial sales taxes with the GST: Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island. In those provinces, the Harmonized Sales Tax (HST), made up of the federal 5% GST component and a provincial component that varies from 8% to 10%, applies on the same basis as the GST. Accordingly, the discussion above regarding the GST also generally applies to the HST. It should be noted, however, that Prince Edward Island has implemented temporary restrictions on the ability of certain large businesses to claim input tax credits with respect to the provincial component of the HST on certain specified supplies, until March 31, 2021.

Once it is determined that a supply is made in Canada, it must then be determined whether the supply is made in a harmonized province and therefore subject to HST. Detailed rules apply to determine whether a supply is made in a harmonized province, which vary depending on the type of supply at issue.

Effective January 1, 2013, the Province of Québec harmonized the Québec sales tax (QST) with the federal GST; however, unlike other harmonized provinces, the QST is a separate tax imposed under provincial legislation. As of January 1, 2019, the QST rate is 9.975%.

合并销售税

目前,有五个省将其省销售税与GST合并起来征收,这五个省份是:安大略省、新斯科舍省、新不伦瑞克省、纽芬兰和拉布拉多省和爱德华王子岛。在这些省份,合并销售税(简称“HST”)由联邦GST的5%和省销售税两部分组成,每个省份HST税率从8%到10%不等。HST与GST的征税基础相同。因此,上述有关GST的探讨也适用于HST。然而,这里应当指出,爱德华王子岛,就某些特定商品和服务的省税部分,对某些大型企业的进项税抵免实施了临时限制措施,截至于2021年3月31日。

一旦确定商品或服务的供应发生在加拿大,则必须确定该项供应是否在有合并销售税的省份发生,以便征收HST。在审议各种不同类型的商品和服务供应中,有详细的规则来确定其商品和服务供应是否在征收合并税的省份发生。

自2013年1月1日起,魁北克省政府将GST和魁北克省销售税(简称“QST”)进行了合并;然而,与其他采纳合并税的省份不同,QST仍以一个独立的省级立法规定进行征收。自2019年1月1日起,QST税率为9.975%。

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