Have You Received Your HST Transition Support Payment for Small Businesses?

The HST Blog asks you to comment on whether you have received your HST Small Business Transition Support cheque.  The Ontario government has advertised in HST Tax Tip #7 that small and medium sized businesses (sales less than $2 Million in the tax year 2009) that they will be receiving an HST transition support payment up to $1000 in "the fall of 2010".  Well, the leaves are colourful and it is officially fall of 2010 - where are those government cheques?

The entitlement criteria are:

•not be a listed financial institution under the Excise Tax Act (Canada);
•carry on business in Ontario and have been a GST/HST registrant on July 1, 2010;
•make GST/HST taxable supplies (including zero-rated supplies) in the course of carrying on business;
•have a premises in Ontario where it conducts its business; and
•have taxable revenue of less than $2 million in a 12-month period. 

I have spoken with  number of small businesses and no one I have spoken to has received a cheque.  Please comment on whether you are still waiting for your government cheque.  This is our way of helping keep the government accountable.

This Blog/Web Site is made available by Cyndee Todgham Cherniak and Cyndee Todgham Cherniak Professional Corporation for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. By using this blog site you understand that there is no attorney client relationship between you and the Blog/Web Site publisher. The Blog/Web Site should not be used as a substitute for competent legal advice from a licensed professional attorney in your province.

The law firm McMillan LLP does not have any connection with this Blog/Web Site.

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Comments (22) Read through and enter the discussion with the form at the end
Winston Woo - October 27, 2010 4:42 PM

Will be mailed out starting this week according to this press release.

http://news.ontario.ca/rev/en/2010/10/helping-ontarios-small-businesses-grow.html

Shlomo - October 28, 2010 1:02 PM

Yes, I have some cleintes that received it. The question I have is if this is taxable or not?

Tho - October 29, 2010 5:15 PM

Just received this... anyone know if this tax rebate is taxable? sounds redundant... but you never know...

Janet Bock - November 1, 2010 5:52 PM

I have yet to recieve the payment but one of my clients recieved a cheque for $1000. in the mail today.
So.... they are coming!

Debbie G - November 1, 2010 7:21 PM

Received my cheque today. Now need to confirm it is taxable revenue for my business. I don't see it stated on the Ontario Government web site where it describes the calculation of the benefit cheque.

KM - November 1, 2010 8:13 PM

I just received mine to-day. A nice surprise!

SM - November 2, 2010 1:55 PM

Received mine today! Nov, 2 2010.

Art Fuller - November 3, 2010 8:33 AM

We received a cheque for $1,000 today (Nov.3). The cheque was issued October 29.

Jeremy - November 3, 2010 8:35 AM

Just wanted to let you know that I received my cheque yesterday (November 3) for $884.17 - but I have a question. I am a sole-proprietor, so the cheque was made out to me personally... but should this money not be deposited into my business account? And, is this cheque considered a refund, or revenue, or what? Basically, how should I account for it in my books?

Marino Vereecke - November 3, 2010 9:41 AM

I've had one client who received a cheque. The cheque was dated October 28, 2010. Perhaps the flood gates are starting to open.

hm - November 3, 2010 1:17 PM

Have not received any cheque yet for my small business although it meets all the above criteria. Any update on this? Are the cheques being sent out now?

W Norris - November 3, 2010 2:05 PM

is the Small Business Transition Support Payment taxable income ?

Wil - November 3, 2010 3:15 PM

Just received it today but I am wondering: is this payment taxable come income tax time?

R S Elliott - November 4, 2010 10:12 AM

Got mine on Monday dated October 28, 2010

John - November 4, 2010 2:03 PM

I just received my cheque today. Now I have to figure out how to enter it in my accounting software???

John Hebb - November 6, 2010 8:57 AM

Yes, I received the 300.00 cheque, however, after depositing it into my bank account, it comes back NON Sufficient Funds. Has the Ontario Government run out of money?

John Hebb - November 6, 2010 8:58 AM

Yes, I received the 300.00 cheque, however, after depositing it into my bank account, it comes back NON Sufficient Funds. Has the Ontario Government run out of money?

MR - November 7, 2010 11:01 AM

Nothing yet but a friend in a similar situation has recieved his.

Unfortunately the Ontario Gov't has made the money taxable -(

http://www.rev.gov.on.ca/en/taxtips/hst/07.html

Beginning in the fall of 2010, Ontario will automatically calculate the SBTSP amounts and send cheques to eligible businesses once taxable revenue information for a 12-month period ending on or after January 1, 2009 has been provided to the CRA. The small business transition support payment is taxable for income tax purposes. If you have questions regarding taxable business income, please contact the CRA.

Rob Kennedy - November 8, 2010 4:55 PM

http://www.rev.gov.on.ca/en/taxtips/hst/07.html
The above CRA web page identifies that "the small business transition support payment is taxable for income tax purposes."

X - January 6, 2011 5:10 PM

Nothing received yet and they are refusing to pay despite repeated contact attempts and us clearly meeting the eligibility criteria. They have no explanation.

Carmel - January 12, 2011 12:53 PM

Yes I received my $300 in Dec. Not sure what account I should file it under.

randy - July 12, 2011 10:17 AM

just received mine today, that's how I get to this forum and serach what the cheque for :)

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