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June 25, 2010

Harmonized Sales Tax rules - July 1, 2010

What is happening?
On Thursday, July 1, 2010, NRD will be changed to conform to the Department of Finance’s “Place of Supply, Self-Assessment and Rebate Rules for the Harmonized Sales Tax (HST)” and the legislated Harmonized Sales Tax rules.

Rule of Supply: http://www.fin.gc.ca/n10/10-014-eng.asp
Harmonization of Sales Tax: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/hst-tvh/srvcs/menu-eng.html

How will this impact NRD users?
The new tax legislation will impact the fees payable for:

  1. Firm enrolment,
  2. NRD submission fees, and
  3. Annual NRD user fees
These fees are set on www.nrd-info.ca.

What are the new tax rates?
To address the new commodity tax rates applicable July 1, 2010, NRD will utilize the following rates based on the firm’s head office location:

Province/Territory GST (%) HST (%) QST (%)
Ontario   13  
Nova Scotia   15  
New Brunswick   13  
Newfoundland and Labrador   13  
Quebec 5   7.5
British Columbia   12  
Alberta 5    
Saskatchewan 5    
Manitoba 5    
Prince Edward Island 5    
Northwest Territories 5    
Yukon 5    
Nunavut 5    

What if your firm is not based in Canada?
In most cases, the applicable tax will be that of Ontario. For additional information regarding the Commodity Tax rules please refer to the NRD information website: http://nrd-info.ca/fees/fees_index.jsp?lang=en