HARMONIZED SALES TAX (ONTARIO)
As announced in the 2009 Ontario Budget, the Provincial Sales Tax (PST) will be replaced with a value-added tax that will be combined with the federal Goods and Services Tax (GST) to create a Harmonized Sales Tax (HST) for Ontario, effective July 1, 2010.
The provincial portion of the HST will be eight per cent (8%) and the federal portion will be five per cent (5%), for a combined HST rate of thirteen per cent (13%).
What is SPORT4ONTARIO doing on your behalf?
March 12, 2010: The Ontario Nonprofit Network committee on HST, of which SPORT4ONTARIO is a member, is scheduled to meet with senior staff of the Minister of Revenue's office to further address issues and concerns with respect to HST and the impact on the non-profit and charitable sector.
March 4, 2010: Province-wide HST survey launched. The survey is now closed.
February 10, 2010: HST Seminar presented by Jonathan Spencer.
December 7, 2009: The YMCA appeared before the Standing Committee on Finance and Economic Affairs to share views and positions on HST supported by the YMCA, Parks and Recreation Ontario, the Ontario Recreational Facilities Association,. SPORT4ONTARIO and the Sport Alliance of Ontario. Click here to read the presentation.
Other presentations of note to the Standing Committee on Finance and Economic Affairs:
December 7, 2009 - click here
National Golf Course Owners' Association Canada
Stittsville Minor Hockey Association
December 3, 2009 - click here
Ontario Camps Assocation
November 12, 2009: The Ontario Nonprofit Network committee on HST, of which SPORT4ONTARIO is a member, submitted a detailed brief on HST to various Ontario government ministries and the Premier's Office. The brief explains how we think the sector will be impacted by HST and makes eight recommendations on which we hope to see some action. A shorter Executive Summary is also available.
The sector is very diverse and various sub-sectors and organizations will be impacted differently by the harmonization, depending on the features of their GST status. Organizations in the nonprofit sector fall into one of four different classes of sales tax status and, to help you assess the impact of the HST on your organization, ONN has created a “How To” guide.
Documents:
a. Ontario Nonprofit Network Brief - November 19, 2009 - click here.
b. Ontario Nonprofit Network Revised Guide to Assessing HST Impact - November 19, 2009 - click here.
c. Ontario Nonprofit Network Brief - Executive Summary - November 16, 2009 - click here.
October 26, 2009: The Ontario Nonprofit Network expert group on HST, of which SPORT4ONTARIO is a member, met with representatives of the Ministry of Finance and Ministry of Revenue to address issues and concerns with respect to HST and the impact on the non-profit and charitable sector.
October 6, 2009: Sport and Recreation HST Coalition meets with Ministry of Revenue. Representatives from Ontario Recreation Facilities Association (ORFA), Parks and Recreation Ontario (PRO), SPORT4ONTARIO, Sport Alliance of Ontario (SAO) and the YMCA met with a policy advisor from the Minister of Revenue's office to discuss HST and the impact on the sport and recreation sector and mitigation measures. To view the agenda, click here. To read the discussion paper presented to the Minister's office, click here.
June 2, 2009 News Bulletin: The Impact of Ontario Harmonized Sales Tax on the Sport and Recreation Sector in Ontario. Click here.
Legislation
Bill #
Bill Name
Last Stage Passed
Federal
C-62
An Act to amend the Excise Tax Act (Provincial Choice Tax Framework Act) - click here
Royal Assent: December 15, 2009
Provincial
218
Ontario Tax Plan for more Jobs and Growth Act, 2009 - click here
Royal Assent: December 15, 2009
Harmonized Sales Tax (HST) Resources
For Ontario Ministry of Revenue and Canadian Revenue Agency resources, click here.
Reports and Bulletins
Nov 23/09
CGA Ontario
The Certified General Accountants of Ontario release a comprehensive and easy-to-understand Harmonized Sales Tax booklet along with a Q & A and Fact Sheet. Click here to access these documents.
Oct 19/09
Grant Thornton
British Columbia and Ontario announce transitional rules for harmonized sales tax. Click here.
Sep 19/09
TD
The Impact of Sales Tax Harmonization in Ontario and B.C. on Canadian Inflation – To read this TD Economics Special Report from TD Bank Financial Group, click here.
Jun 09
BDO
Getting Ready for Ontario Sales Tax Harmonization - To read this Tax Bulletin from BDO Dunwoody LLP, click here.
Mar 29
PWC
Harmonization - Not-for-Profit and Charity Sector - To read this Tax Memo from PriceWaterhouseCooper, click here.
In the News
Nov 12 Oct 15 Jul 03 Jun 26 Ontario Government
Ontario Government
More Point-of-Sale Exemptions for Ontario HST. Click here.
Ontario Government
Ontario Releases HST Transitional Rules: Proposed Measures Would Help Businesses and Consumers Prepare For Change. The McGuinty government has proposed general transitional rules that would assist in the move to a Harmonized Sales Tax (HST). To read more, click here. The Sport and Recreation HST Coalition is currently reviewing these transition rules.
Toronto Star
Progressive Conservative Leader, plan to stop HST before it's planned implementation in July 2010. Click here to read more.
Jun 27
Blog: John Bonnar
Cyclists Reject Harmonized Sales Tax in Ontario: On December 1, 2007, bikes costing less than $1,000, bike helmets and select bike safety equipment became exempt from the Ontario Provincial Sales Tax (PST). Now the fate of this exemption is unclear. To read more, click here.
Toronto Star
Putting a Rosy Glow on New Tax: Jim Coyle address John Wilkinson's role in selling HST to Ontarians. To read more, click here.
Jun 24
Cabinet Shuffle Sharpens Economic Focus: Premier McGuinty announces Cabinet Shuffle. John Wilkinson appointed Minister of Revenue, responsible for overseeing the implementation of Ontario's single sales tax, which will take effect July 1, 2010. To read more, click here.
