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Topic: Harmonized Sales Tax

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	Sales tax - Wikipedia, the free encyclopedia
		Sales tax collection is well established in nearly all retail establishments and typically has a high tax compliance record in the United States.
		Sales taxes are considered by some as regressive, that is, low income people tend to pay a greater percentage of their income in sales tax than higher income people, because they tend to spend a higher percentage of their income on taxed items.
		For example, sales tax in Chicago is 9%, consisting of 5% state, 2.25% city, 0.75% county and 1% regional transportation authority and that in Baton Rouge, Louisiana is 9%, consisting of 4% state and 5% local rate.
	en.wikipedia.org /wiki/Sales_tax (837 words)

	Value added tax - Wikipedia, the free encyclopedia
		VAT is an indirect tax, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer).
		VAT differs from a conventional sales tax in that VAT is levied on every business as a fraction of the price of each taxable sale they make, but they are in turn reimbursed VAT on their purchases, so the VAT is applied to the value added to the goods at each stage of production.
		In India, VAT replaced sales tax on 4 January 2005.
	en.wikipedia.org /wiki/Value_added_tax (3529 words)

	Harmonized Sales Tax - Wikipedia, the free encyclopedia
		The HST is collected by the Canada Revenue Agency, which then remits the appropriate amounts to the participating provinces.
		As of 1 July 2006, the GST was lowered to 6%, resulting in a combined HST of 14%.
		As of 2006, the HST remains in effect in the three Atlantic provinces where it was first introduced although all three provinces have elected Progressive Conservative governments since that time.
	en.wikipedia.org /wiki/Harmonized_Sales_Tax (473 words)

	Taxation - MSN Encarta
		General sales taxes and excise taxes are the largest sources of revenue for state and local governments in the United States, accounting for about 36 percent of their total tax revenues.
		State sales taxes range from 3 to 7 percent, and local sales taxes range from a fraction of 1 percent to 7 percent.
		Excise taxes are applied either on a per unit basis, such as per package of cigarettes or per liter or gallon of gasoline, or as a fixed percentage of the sales price.
	encarta.msn.com /encyclopedia_761573037_2/Taxation.html (1019 words)

	Harmonized Sales Tax (HST) and non-residents
		The HST is a value-added tax which combines the provincial sales tax (PST) of the three participating provinces (New Brunswick, Nova Scotia, and Newfoundland) with the federal Goods and Services Tax (GST).
		HST was implemented on April 1, 1997, and applies at a rate of 15% to taxable (except zero-rated) supplies of goods and services made in the participating provinces.
		HST does not apply to service fees if your goods are imported through any other province, even if your goods are destined for a participating province.
	www.livingstonintl.com /traderesourcesb.cfm?name=HST&pageid=1480&action=published (474 words)

	CHAPTER H-1.01 - Harmonized Sales Tax Act (Site not responding. Last check: 2007-10-31)
		Comprehensive Integrated Tax Coordination Agreement entered into on October 18, 1996, between the Minister on behalf of the Government of New Brunswick and the Minister of Finance of Canada on behalf of the Government of Canada, is ratified and confirmed and is valid for all purposes.
		Social Services and Education Tax Act shall be paid with respect to goods purchased on or before the prescribed date, and returned to the vendor after July 31, 1997, or, if the prescribed date is after March 31, 1997, returned to the vendor after four months after the prescribed date.
		Social Services and Education Tax Act shall be paid in the amount of the difference between the tax for the goods returned and the tax for the goods subsequently acquired.
	www.gnb.ca /acts/acts/h-01-01.htm (2956 words)

	Policy on the Application of the Goods and Services Tax and the Harmonized Sales Tax in the Departments and Agencies of ...
		HST will apply to the employee benefit when the place at which the employee last reported for work is in a participating province.
		GST and HST on expenses reimbursed to employees
		Similar to the previous example, the HST amount on a petty cash claim would be 12.28 per cent of the total claim; for travel, it would be 12.28 per cent of the total amount of the claim less the portion prepaid by the department (usually airfare).
	www.tbs-sct.gc.ca /pubs_pol/dcgpubs/TBM_142/gst_hst_fis1_e.asp (6732 words)

	Proposed Legislation Regarding Canada's Harmonized Sales Tax
		The Commodity Tax Committee is responsible for monitoring developments in consumption-based taxes such as the GST and sales taxes.
		Tax Executives Institute is the principal association of corporate tax executives in North America who are responsible for the tax affairs of the businesses by which they are employed.
		We recognize that complex political, constitutional, legal, and budgetary constraints impelled the decision to limit the introduction of a harmonized sales tax regime to the maritime provinces.
	www.taxnews.com /tnn/tei/tei_doc_public.nsf/85256396005ac84685256244005d3a03/911f8aa41613505685256a7300613311 (910 words)

	taxtips.ca - Provincial Sales Taxes
		When both GST and provincial sales tax are applicable to a sale, the amounts of each should be shown separately on the cash register tape or invoice.
		Instead of charging a provincial retail sales tax as well as GST, only the HST is charged, at a rate of 15% (14% effective July 1, 2006).
		The sales tax of the destination province may be charged, if the seller has a business presence in that province.
	www.taxtips.ca /provincial_sales_tax.htm (1168 words)

	Sales Tax News and Tips - Sales Tax Institute - 312-701-1800
		Sales subject to the Fur Clothing Gross Receipts Tax consists of all clothing and accessories that are made of fur on the hide or pelt of an animal, including those not made entirely of fur, but where fur is the component of chief value.
		Sales of fur clothing delivered or mailed outside the state are not subject to the tax.
		Sales by the permit holder will be treated as occurring in Texas and will be charged the state’s sales and use taxes as if the permit holder were situated in Texas.
	www.salestaxinstitute.com /newsShowCurrent.action (7044 words)

	taxtips.ca - GST and HST Information
		GST, or goods and services tax, is a 7% (6% effective July 1, 2006) tax which is charged on most goods and services in Canada.
		HST is charged at the rate of 15% (14% effective July 1, 2006).
		Sales of these items must be included when calculating whether or not the business has reached the $30,000 annual threshold for collecting GST.
	www.taxtips.ca /gst.htm (2448 words)

	HST/GST RULES FOR SMALL BUSINESS
		What is H.S.T. The Harmonized Sales Tax ("H.S.T.") is the 15% tax which combines provincial sales taxes and G.S.T. and which is applicable in the Maritime provinces.
		For purposes of collecting H.S.T. or G.S.T. the province of residence of the vendor is irrelevant.
		H.S.T. will also apply where the purchaser is in an H.S.T. province and the vendor is not if the goods are delivered to the purchaser.
	www.taxpage.com /Articles/hst.htm (512 words)

	Taxxent.ca - The personal tax site for Canadians
		In spite of the soaring tax burden, public services continue to erode and, sadly, there is less and less equity in the system.
		Our featured tax columnist, John Mott, is a tax expert who works every day on the front lines and in the trenches of the tax business.
		Our tax authorities publish tons of expository material on the tax system that they are entrusted to administer.
	www.taxxent.com (758 words)

	Tax Information for IEEE Conferences
		The Harmonized Sales Tax (HST) replaces the provincial sales tax (PST) and GST in the provinces of Newfoundland, Nova Scotia, and New Brunswick.
		The Quebec Sales Tax (TVQ) is an additional 6.5% sales tax in the province of Quebec.
		The tax credit is a voluntary option on the part of the Canadian convention facility or hotel operator and has to be negotiated between the two of you.
	www.ieee.org /portal/pages/services/financial/tax/ieeeconftaxinfo.html (842 words)

	New Brunswick Film - HST (Site not responding. Last check: 2007-10-31)
		The 15% Harmonized Sales Tax (HST) is a value-added tax which has replaced the federal 7% goods and services tax (GST) and the provincial 11% sales tax in New Brunswick.
		Registrants will collect tax on sales in Canada but will be able to claim tax credits on their expenses.
		Because non-resident producers who make few sales in Canada may usually be in a refund position, it may be to their advantage to elect a monthly filing frequency.
	www.nbfilm.com /programs/ref_sales_tax.asp?language=e (377 words)

	IEEE Sales Tax
		Sales tax required on books, conference proceedings (except on-line order plans), self-study courses (except web-based), videos, CD-ROMS (except journals and magazines), Standards (except electronic), and shipping and handling charges.
		Sales tax required on books, conference proceedings (except on-line order plans), self-study courses (except web-based), videos, CD-ROMS, journals and magazines (except electronic), Standards (except electronic), and shipping and handling charges.
		Sales tax required on all purchases including shipping and handling charges (except magazines and journals in print or print and electronic combo).
	shop.ieee.org /ieeestore/help/tax.html (650 words)

	Goods and Services Tax Law
		Three provinces, namely New Brunswick, Nova Scotia, and Newfoundland and Labrador, combined their provincial sales taxes with the GST to create a harmonized sales tax or HST, which applies to the same base of goods and services.
		The single 15% tax is composed of an 8% provincial portion and the 7% GST.
		Unlike laws governing income tax, the thrust of GST laws is on the tax collectors rather than the taxpayers.
	research.lawyers.com /Goods-and-Services-Tax-Law.html (684 words)

	Canada Sales Tax - Tax Attorney List (Site not responding. Last check: 2007-10-31)
		And services tax (canada) under brian mulroney's government in the early 1990s a federal sales tax, the goods and hidden 13.
		Harmonized sales tax credit in canada or hst credit definition of the harmonized sales tax credit or the hst credit in canada.
		A general sales tax imposes the same tax rate on a wide variety a single tax known as the harmonized sales tax (hst).
	www.taxattorneylist.com /info/CanadaSalesTax (1574 words)

	TaxReturnGuide.com Articles (Site not responding. Last check: 2007-10-31)
		The social security tax is subject to a dollar limit, which is adjusted annually for inflation.
		Value added tax is chargeable on the supply of goods and services within the State by a taxable person in the course or furtherance of any business carried on by him, and on goods imported into the...
		California Franchise Tax Board The California Franchise Tax Board is one of the largest state tax agencies in the nation.
	www.taxreturnguide.com /article_p9.html (824 words)

	Indirect Tax Recovery, sales tax, harmonized sales tax, HST, GST, PST, provincial sales tax, commodity tax - Deloitte & ...
		Although measurable, the tax burden on a corporation is often not quantified and the potential for overpayment is great.
		Commodity tax legislation and its governing policy are ever-changing and highly complex.
		The sales tax recovery specialists at Deloitte deal with these challenges on a daily basis.
	www.deloitte.com /dtt/article/0,1002,sid=3794&cid=91765,00.html (446 words)

	CBC News Indepth: Canadian Government
		The lowest personal tax rate — the rate applied to the first $36,378 of income — rose by half a percentage point to 15.5 per cent on July 1.
		You can claim the tax credit on your 2006 income tax return and the credit is deducted from your amount of taxes payable.
		Taxes on alcohol have risen to offset the impact of the GST/HST cut.
	www.cbc.ca /news/background/cdngovernment/taxchanges.html (1272 words)

	Goods and Services Tax and Harmonized Sales Tax - GST/HST
		The rate of the HST was reduced from 15% to 14%.
		The HST applies in the provinces of New Brunswick, Nova Scotia and Newfoundland and Labrador.
		This credit is called an input tax credit and can be claimed for the GST/HST paid or payable for goods or services acquired or imported for use, consumption or supply in their commercial (taxable) activities.
	www.cbsc.org /servlet/ContentServer?cid=1081944192301&pagename=CBSC_AB/display&c=Regs (514 words)

	Tax Filing - Gary Booth Chartered Accountants - Chartered Accountant Toronto
		The deadline for filing personal income tax and paying any taxes owing is April 30th.
		Self-employed individuals and their spouses or common-law partners have until midnight of June 15th to file their income tax returns.
		However, any tax owing has to be paid by April 30.
	www.garybooth.com /taxfiling.html (154 words)

	Harmonized Sales Tax (HST) (Site not responding. Last check: 2007-10-31)
		You don't have to pay HST on medals, trophies, and prizes you received abroad for heroic deeds, valour or distinction, or that you won outside of Canada in competitions.
		Similarly, you don't have to pay HST on certain goods listed as being zero rated-such as certain prescription drugs, prescribed medical devices, basic groceries, and prescribed agricultural and fishing goods.
		You also do not have to pay duty, or HST on some imported goods that are imported by mail or courier.
	www.cbsa-asfc.gc.ca /eservices/bis/bis44-e.html (189 words)

	Finance - Sales Tax - HST
		On April 1, 1997, the federal GST was harmonized with the provincial sales tax to form the HST.
		The HST uses the same tax base and operating rules as the GST.
		Effective July 1, 2006, the general rate is 14% of which 6% is the GST and 8% is the provincial component of the tax.
	www.fin.gov.nl.ca /fin/hsttax.html (114 words)

	Customs Brokers Canada - HST: the Canadian "Harmonized Tax" (Site not responding. Last check: 2007-10-31)
		The "Harmonized Sales Tax" must not be confused with the import duties paid under the "Harmonized Tariff System" which, of course, also represents a method of taxation.
		In the Provinces of New Brunswick, Newfoundland and Nova Scotia and Ontario the HST payable at the time of entry is 15%.
		The Canadian Government hopes to eventually have he HST introduced in all Provinces and Territories, and for all commercial and non-commercial imports.
	webhome.idirect.com /~cmis/web6_1.html (127 words)

	ITEC Tax Enterprise - About ITEC (Site not responding. Last check: 2007-10-31)
		ITEC Tax is situated in the beautiful city of Vancouver, British Columbia, Canada.
		ITEC is committed to bring a wealth of Canadian tax knowledge together with in-depth tax technical expertise, practical business experience and respected working relationships with government tax departments to those seeking a qualified, independent and professional tax and business advisor, trainer or educator.
		That success may be measured by ensuring adequate Canadian tax compliance processes are in place, exploring and developing planning opportunities to minimize tax risk and maximize tax savings or by delivering customized tax training.
	www.itectax.com (262 words)

	Canadian Sales and Commodity Tax Consultants, specializing in GST,PST tax recoveries and tax reviews for First Nations, ...
		William Squibb and Associates, sales tax consultants specializing in commodity and gst tax recoveries and reviews for Canadian municipalities, tax reviews for hospitals, school boards and non profit organizations, GST recoveries for Indian bands and First Nations Bodies, and general commodity tax reviews for manufacturers.
		William Squibb and Associates was created in 1988, operating exclusively in Sales Tax Recovery and Tax Consulting.
		We are leaders in the field of commodity tax recovery for both private and public sector bodies.
	www.canadian-sales-tax-consultants.com (595 words)

	Harmonized Sales Tax - Technical Paper
		Key benefits of a single harmonized tax system.
		Tax on Supplies Made in a Participating Province.
		Winding down the provincial retail sales tax systems.
	www.fin.gc.ca /toce/1996/hsttoc-e.html (62 words)

	Your Guide to Government Services and Support for Small Business
		Quebec and three Atlantic provinces, Nova Scotia, New Brunswick and Newfoundland, have already harmonized their provincial sales tax with the GST.
		As an annual filer, you remit the net tax you owe in four instalments and any remaining balance when your final net tax remittance is due.
		If your net tax for the previous year (or your estimated net tax for the current year) is less than $1500, you do not have to make instalment payments and you may send in your net tax once.
	strategis.ic.gc.ca /SSG/me00074e.html (405 words)

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