Harmonized Sales Tax (HST) for Ontario and British Columbia

Vendors and service providers who sell to eligible Ontario First Nations customers should be aware of reporting procedures for the point-of-sale relief of an amount equal to the provincial part of the harmonized sales tax (HST). GST/HST Info Sheet GI-106, Ontario First Nations Point-of-Sale Relief Reporting Requirements for GST/HST Registrant Suppliers discusses how GST/HST registrants who provide this credit at the point of sale would be required to report the HST, beginning September 1, 2010. For more information, go to Ontario First Nations Point-of-Sale Relief.

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On July 1, 2010, the provinces of Ontario and British Columbia joined the harmonized sales tax (HST) framework. The HST combines the federal goods and services tax (GST) with the provincial sales tax (PST) in those provinces and is administered by the Canada Revenue Agency.

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