U.S. citizens that purchase a vehicle in an HST-participating province in Canada (BC, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario) must pay the HST on the purchase price. These purchases are not eligible for the HST rebate (refer to our blog post of August 27, 2010).
Note: The HST rebate referred to above only applies to Canadian residents who are eligible to claim back the provincial portion of the HST they paid on goods purchased in an HST- 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.
Tags: Canada, HST, HST rebate, purchase, tax, U.S. citizens
