Information for the Travel & Convention Industry (PDF download)

The Harmonized Sales Tax (HST) came into effect in Ontario on July 1, 2010 replacing the existing provincial Retail Sales Tax (RST) and combining it with the federal Goods and Services Tax (GST).

If you operate a business in Ontario, here are some of the key dates and information that you should be aware of as you complete your shift from the RST to the HST - Click on below link to view important dates.

Key Dates to Remember – (PDF Download)

What’s Taxable under the HST and what’s not?

To view samples of common products and how they will be affected by the HST - click here (PDF Download)

HST Information Downloads for Business Operators:

• Point-of-Sale Exemption for Status Indians (PDF Download)(PDF Download) ^{New Post}
• ORHMA Paper on HST Impact to Hospitality Industry (PDF Download)
• Preparing for the HST What You Need to Know (PDF Download)
• Prepare for Ontario’s HST: #2 – Invoicing Requirements (PDF Download)
• Prepare for Ontario’s HST: #4 – Insurance Premiums (PDF Download)
• Prepare for Ontario's HST: Tax Tip #9 - Point-of-Sale Rebates
• Prepare for Ontario's HST: Tax Tip #10 - Point-of-Sale Rebate for Newspapers
• Temporary Recapture of Input Tax Credits Requirement (PDF Download)
• General Transitional Rules (PDF Download)
• Ontario and British Columbi Transition to HST Admissions (PDF Download)
• Harmonized Sales Tax for Ontario Point of Sale on Prepared food and Beverage(PDF Download)
• Questions and Answers on General Transitional Rules for Property and Service notice (PDF Download)
• Small Business Transition Support – who is eligible? (PDF Download)
• Accounting and System Changes – review and modify accounting point-of-sale system (PDF Download)

Canada Revenue Agency Transitional HST Seminars

A list of seminars complete with dates, venues and registration detail can be found here: http://www.cra-arc.gc.ca/vnts/hrmnztn/on/menu-eng.html

The list can be found under the webpage at www.cra.gc.ca/harmonization. Click on Ontario. In right hand margin click on information seminars.

HST Government e mail alerts
Keep up to date and sign up for HST Government email alerts now by clicking here: http://www.rev.gov.on.ca/en/alerts.html

For More Information on HST

Call Ontario's Budget hotline at 1 800 337-7222
Teletypewriter (TTY) 1 800 263-7776
or visit ontario.ca/taxchange for general information on introduction of the HST in Ontario and wind down of the RST.

To obtain a written interpretation on a specific situation relating to the RST on insurance that is not addressed in this publication, please send your request in writing to:

Ministry of Revenue
Tax Advisory Services Branch
Retail Sales Tax Section
33 King Street West, 3rd Floor
Oshawa ON L1H 8H5

Canada Revenue Agency is your source for the latest information on how the transitional rules apply and how to get ready for the HST. Visit the CRA's "Are You HST Ready" website at cra.gc.ca/harmonization or call 1 800 959-5525