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Posts Tagged ‘HST’
WEEKLY WEDNESDAY WEBINARS, 2011 Schedule
Wednesday, January 5th, 2011How Does HST Apply To Purchases By U.S. Citizens?
Friday, December 24th, 20105% Tax Applies To FNGST Native Purchases
Wednesday, December 8th, 2010If you have a qualifying Native Indian purchase that will be delivered to FNGST land in BC, 5% tax (the federal portion of HST) applies to the purchase.
All Tax Exemption Purchases require (whether they qualify as 100% exempt under section 87 of the Indian Act, or 7% exempt as FNGST Native Indians) :
a/ Vehicle must be delivered to reserve land & details of day, time & location of delivery are documented on Bill of Sale
b/ Copy of front & back of (current) Certificate of Indian Status card(s) kept on file
c/ ICBC registration is in name of Native Indian(s)
d/ Bill of Sale shows Native Indian(s) as purchaser(s)
For those dealerships located in the Lower Mainland area, please note: The Tsawwassen First Nations are subject to GST/HST on or off Tsawwassen lands (more…)
FACTS ABOUT HST EXEMPTIONS: Native Indians
Tuesday, November 9th, 2010
Off-reserve PURCHASES of property delivered to a reserve:
Delivery Requirements:
If a vehicle is acquired from a vendor that is not located on a reserve, the vehicle must be delivered to a reserve for the purchase to be exempt from the GST/HST. The vehicle must be delivered by either the vendor or an agent of the vendor. (more…)
FACTS ABOUT HST EXEMPTIONS: Place of Supply Rules
Tuesday, November 9th, 2010 
Effective July 1, 2010, HST now replaces PST and GST in BC, Ontario and Nova Scotia
Pre-July 1, 2010, HST Participating Provinces: New Brunswick, NewFoundland and Labrador
The Basics of PLACE OF SUPPLY RULES
In these provinces, previous rules regarding PST and GST exemptions for “out-of-province” purchases have been replaced with new HST guidelines “Place of Supply Rules”. In simple terms, if a vehicle is purchased by a non-resident of an HST-participating province, they pay HST on the purchase price of the vehicle and claim a rebate back for the provincial-portion when they return home to their province of residence. The purchaser will only pay the GST portion of HST (more…)
Rebate Application for Provincial Part of HST
Friday, August 27th, 2010This form is for the consumer, to claim back the provincial portion of the HST they paid on goods purchased in a participating province (BC, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario) and brought into a non-participating province, or into another participating province for which the provincial part of the HST is lower.
Print & keep copies for your customers: Rebate form, GST495 E (10) (more…)
GST/HST Policy Statement for Ontario
Monday, August 9th, 2010The following caption has been published by the CCRA:
“Note: Goods acquired by Indians and Indian bands off a reserve in Ontario without being delivered to a reserve will generally be subject to the HST as of July 1, 2010. However, the Government of Ontario has announced that, effective September 1, 2010, point-of-sale relief equal to the 8% provincial part of the HST will be provided on eligible purchases by qualifying First Nation purchasers. (more…)
