Goods, intangible personal properties (IPP), and services brought into a participating province

You may have to self-assess the provincial part of the HST if you buy goods, services or intangible personal properties (IPP) in a non-participating province, but you use, consume, or supply them within the participating provinces. The provincial part of the HST is 7% in BC, 10% in Nova Scotia and 8% in the remaining participating provinces.

As of July 1, 2010, Ontario and BC harmonized their provincial sales tax with the GST to implement the HST in those provinces and Nova Scotia increased its HST rate.

You may also have to self-assess if you use, consume, or supply goods, services or IPP in a participating province with a higher HST rate than the participating province where you acquired them.

Exception
You do not have to self-assess the provincial part of the HST if you are a registrant and the property or service is consumed, used, or supplied at least 90% in your commercial activities.

This exception does not apply to motor vehicles required to be registered in a participating province and to persons using simplified accounting.

Note
You will not have to self-assess the provincial part of the HST if the tax payable from all amounts to be self assessed in a calendar month is less than $25.

The provincial part of the HST generally applies to goods, mobile homes that are not affixed to land, and floating homes that are brought into Ontario or BC after July 1, 2010. There are exceptions. For example, if the HST would have applied to an amount that was paid or became payable after April 30, 2010, and before July 1 2010, the supplier would be required to collect the HST on the supply. For more information, see GST/HST Notice 247, Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers on General Transitional Rules for Personal Property and Services.

For more information, see Goods brought into a participating province and Services and IPP brought into a participating province.

How to self-assess

Non-registrants who are required to self-assess the provincial part of the HST by filing Form GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST), no later than the last day of the calendar month following the month in which that tax became payable.

Registrants who are required to self-assess the provincial part of the HST should account for that tax in their regular GST/HST return for the reporting period in which that tax became payable.

Forms and publications

• GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province
• GST/HST Technical Information Bulletin B-079, Self-Assessment of the HST on Supplies Brought Into a Participating Province
• Form GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST)
• Pamphlet RC4100, Harmonized Sales Tax and the Provincial Motor Vehicle Tax