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Tax Memo: HST Transitional Rules for Ontario and British Columbia Released
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On October 14, 2009, the Ontario and BC governments released publications outlining transitional rules governing how the Harmonized Sales Tax (HST) and each province’s provincial retail sales tax (PST) will apply to transactions occurring around the implementation date for the HST. These rules are broadly intended to provide an orderly transition to the new system.
Effective July 1, 2010, the two provinces will join Newfoundland and Labrador, Nova Scotia and New Brunswick in implementing the HST with a rate of 13% in Ontario and 12% in BC. Read our Tax Memo below to learn how the transitional rules will affect the application of the HST on the sale of goods, services and other areas.
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