Hint: Go to The HST Library for Harmonized Sales Tax Transition Rules
I have linked many of the harmonized sales tax (HST) publications by the Government of Ontario, Government of British Columbia, the Canada Revenue Agency and the Federal Department of Finance in the HST Library. Look at the horizontal bar at the top of this blog (below the lighthouse). These documents contain the official position on what are the transition rules and what they mean.
If you do not find what you are looking for, please go to the links section of the blog in the right side bar. Publications posted in the last two weeks have not been linked yet - sorry for that,
Most of the rules are vague and difficult to understand - sorry to be the messenger. The HST transition rules regulations are drafted as broadly as possible so that the auditors can say that your particular situation is covered. Too bad that the average person may not be able to understand how to apply a general rule to their specific fact situation.
If you need assistance in getting ready for the HST transition, which starts on May 1, 2010 (I have bee saying for a while that July 1 is not really the date), please feel free to contact me at 416-760-8999.
Cyndee Todgham Cherniak is counsel to and in affiliation with the International Trade Law and the Tax Law (Commodity Tax
