VAT news tagged as "HST"


Canada GST drop-shipment changes

July 31st, 2016

Canada is to change the GST exemption rules for non-resident drop shippers. Presently, non-resident drop shippers acquiring goods in Canada for sale to local customer will be charged GST by their vendors. There is a current exemption to this if the customer can provide a drop-shipment certificate. The Canadian Department of Finance is now proposing …


Canada Prince Edward Island HST rise to 15%

April 21st, 2016

The Canadian province of Prince Edward Island is to raise its Harmonized Sales Tax rate from 14% to 15%. The new 15% rate will apply from 1 October 2016. HST is a blend of the federal Goods & Services Tax (GST) of 5%, plus the province’s Provincial Sales Tax (PST). Prince Edward Island is raising …


Canada New Brunswick 15% HST update

April 10th, 2016

The Canadian province New Brunswick has published implementation guidance for the 1 July 2016 rise in Harmonized Sales Tax (HST) from 13% to 15%. The guidance covers some of the following issues: The new rate will apply to all transactions on the earliest of: invoice date; or the payment date. Any delays to either of …


Canada New Brunswick raises HST to 15%

February 10th, 2016

The Canadian Province of New Brunswick is to increase its Harmonized Sales Tax from 13% to 15% from 1 July 2016. HST is a combination of Canadian federal Goods and Services Tax, currently 5%, plus the local provincial tax. It is this latter element that New Brunswick is increasing. Of the 12 Canadian provinces, five …


Canada Newfoundland ditches HST rate rise

December 12th, 2015

The Canadian Province of Newfoundland has confirmed that it will now not raise its Harmonised Sales Tax (HST) rate from 13% to 15% on 1 January 2016. The change in the consumption tax rise plan was announced by the new Liberal Premier, Dwight Ball. It was a manifesto promise for the Liberal party. HST is …


Canada Newfoundland raises HST to 15% 2016

August 2nd, 2015

The Canadian province of Newfoundland and Labrador is to increase its Harmonized Sales Tax (‘HST’) rate from 13% to 15% on 1 January 2016. Canadian HST is made up of local Provincial Sales Tax (PST) and federal Goods & Services Tax (GST). Newfoundland is increasing its PST rate from 8% to 10%. The GST rate …


Canada reviews GST on foreign B2C digital services

January 22nd, 2015

The 2014 Canadian Federal Budget has indicated that the government is considering levying Canadian GST on purchases by consumers of digital / electronic goods from foreign internet sites such as Amazon (Kindle), Netflix, Apple i-Tunes and Google Play. This shift would require foreign providers to GST register as non-resident traders in Canada, and charge taxes based …


Canada Nova Scotia drops Harmonized Sales Tax increase

April 11th, 2014

The Canadian province of Nova Scotia has dropped its plans to reduce its sales tax, Harmonised Sales Tax, from 15% to 14% as planned on 1 July 2014 Canada harmonized sales At 15%, Nova Scotia has the second highest consumption tax rate in Canada. Most of the big provinces are now around 13%. Nova Scotia …


Canada reviews GST on foreign e-retailers

February 26th, 2014

Canada is joining Australia and Japan in considering subjecting non-resident online retailers to Canadian Goods & Services Tax. The Canadian authorities have opened a public consultation on the issue, inviting interested parties to comment on the financial and administrative issue that would arise from obliging non-Canadian resident e-retailers to register for GST (including HST and …