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GST/HST Publications

HST Transition Information Sheets – Effective July 1, 2010, Ontario will be implement a Harminized Sales Tax system.  As a result, the current GST rate will increase from 5% to 13% and the Ontario Retail Sales Tax (PST) is being abolished.  The following information sheets include valuable information regarding the transition to HST 

KD Wray Professional Corporation – HST presentation

What’s Taxable Under the HST and What’s Not?

Transition to the HST – Goods

Transition to the HST – Services

Transition to the HST – Freight Transporation Services

Transition to the HST – Memberships

Point-of-Sale Rebate on Children’s Goods

Point-of-Sale Rebate on Food and Beverages

Housing Rebates and Transitional Rules for Housing and Other Real Property

Small Business Transition Support

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