As at July 2010 we have a combined filing of the PST and GST
Here are examples of common products and services and how they are affected by the HST.
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GST-taxable before July 1, 2010
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RST-taxable before July 1,2010
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Is there a change to the amount of tax payable under the HST?
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Cable Television Services
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5%
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8%
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No (remains 13%)
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Cell Phone Services
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5%
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8%
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No (remains 13%)
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Municipal Water
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No GST
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No RST
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No HST
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Home Maintenance Equipment
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5%
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8%
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No (remains 13%)
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Home Phone Services
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5%
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8%
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No (remains 13%)
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Home Service Calls to Repair Free-Standing Appliances such as Stoves, Refrigerators, Washers, Dryers, and Televisions
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5%
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8%
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No (remains 13%)
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Home Insurance
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No GST
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8%
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No (remains 8%)
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Electricity and Heating (e.g., Natural Gas/Oil for Home)
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5%
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No RST
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Yes (changes to 13%)
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Internet Access Services
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5%
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No RST
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Yes (changes to 13%)
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Home Service Calls by Electrician/Plumber/Carpenter to Maintain or Repair Furnace, Leaky Faucets, Bathtub, Toilet, Electrical Wiring, etc.
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5%
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No RST
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Yes (changes to 13%)
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Landscaping, Lawn-Care and Private Snow Removal
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5%
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No RST
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Yes (changes to 13%)
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GST-taxable before July 1, 2010
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RST-taxable before July 1,2010
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Is there a change to the amount of tax payable under the HST?
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Adult Clothing
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5%
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8%
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No (remains 13%)
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Children’s Clothing
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5%
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No RST
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No (remains 5%)
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Shoe Repair Service
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5%
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8%
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No (remains 13%)
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Children’s Footwear
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5%
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No RST if $30 or less
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No for footwear up to size 6 (remains 5%)
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Tailoring Services
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5%
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8%
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No (remains 13%)
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Dry Cleaning Service
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5%
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No RST
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Yes (changes to 13%)
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GST-taxable before July 1, 2010
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RST-taxable before July 1,2010
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Is there a change to the amount of tax payable under the HST?
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Basic Groceries (e.g., Dairy, Meat, Vegetables, Canned goods)
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No GST
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No RST
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No HST
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Snack Foods (e.g., Chips, Pop)
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5%
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8%
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No (remains 13%)
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Qualifying Prepared Food and Beverages Sold for $4.00 or Less
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5%
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No RST
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No (remains 5%)
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Restaurant Meals for More than $4.00
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5%
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8%
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No (remains 13%)
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Alcoholic Beverages
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5%
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10-12%
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HST 13%[1]
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WHEN TO REGISTER:
If you have taxable sales of more than $30,000 in one quarter, you are automatically considered a registrant and must collect HST on the sale that put you over the $30,000 threshold. You have 29 days from the date of that sale to formally register for HST.
If you exceed the $30,000 threshold over a period of 4 consecutive quarters, you are considered to still be a small supplier over those 4 quarters plus the month following those 4 quarters. You would then start collecting HST on the first sale after the month following those 4 quarters, and have 29 days from the date of first sale to register for HST.
Managing your HST account on-line
HST registrants will now be able to make on-line requests for the Agency carry out the following actions:
- searching for the status of a payment;
- reviewing interest charged or paid;
- transferring a credit to other accounts;
- providing additional remittance vouchers for HST payments;
- providing account statements of various kinds;
- providing copies of previously issued notices or statements; and
- changing some of the communication instructions on the business’s account.
The CRA provides two avenues by which business owners can carry out on-line transactions related to their HST account. The first, Online Requests for Business, can be accessed directly from the CRA website, at http://www.cra-arc.gc.ca/eservices/tax/business/requests/menu-e.html The The second method of accessing online services is through the “My Business Account” feature on the website. Using “My Business Account” allows a business owner to access information specific to his or her business and such information is, of course, confidential. Consequently, users must first have obtained a federal government “e-pass”.