Return For Self-Assessment Of The Provincial Part Of Harmonized Sales Tax Form (Hst) Page 2

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Information and instructions

Self-assessment – You have to self-assess the provincial part of the HST

replacement property or a part under warranty is supplied free of charge;

in the following circumstances:

exclusive product of direct sellers, where the alternate collection method

Goods are purchased in a non-participating province or territory inside

for direct-selling organizations is being used;

Canada, and brought into a participating province (British Columbia,

property brought into a participating province at a particular time after

New Brunswick, Newfoundland and Labrador, Nova Scotia, or Ontario).

it was previously acquired and removed from a participating province

where, if applicable, self-assessment has occurred at a rate greater than

Goods are purchased in a participating province with a lower HST rate

and brought into another participating province with a higher HST rate.

the rate in the destination participating province, and in any event, no

rebate has been claimed for the HST already paid;

Commercial goods (such as goods that are for sale or for any other

commercial, industrial, occupational, institutional, or other like use) are

property donated to a charity or a public institution; and

imported into a participating province from outside Canada.

transportation and telecommunication service.

Goods are delivered or made available to you in a participating province,

Special rules for motor vehicles – For a motor vehicle imported or brought

or sent by mail or courier to you at an address in a participating province,

into a participating province, do not report the tax on this form (GST489).

from a non-registered non-resident of Canada.

The tax will be collected by the provincial licensing authority.

Services and intangible property (for example, intellectual property)

were supplied to you in a non-participating province and they are used,

Reporting period – Enter the reporting period that includes the day that the

consumed, or supplied by you significantly (more than 10%) in a

tax becomes payable:

participating province. You will also need to multiply the service or

if you purchase goods from a non-participating province and bring them

intangible property by the extent to which the service or property is

into a participating province, or you bring imported commercial goods

used in each participating province. See tax calculation on page 3.

from outside Canada into a participating province, the tax becomes

Note

payable on the day the goods are brought into the participating province;

If you import services or intangible property from outside Canada to any

if you are the recipient of goods delivered or made available to you, or

place in Canada, you should use Form GST59, GST/HST Return for

sent by mail or courier from a non-registered non-resident of Canada,

Imported Taxable Supplies, to self-assess the GST/HST.

the tax becomes payable on the day the goods are delivered or made

available to you in the participating province; and

For more information on the HST transitional rules for pre-payments you

made for taxable supplies made in British Columbia, Nova Scotia, and

for services and intangible property, the tax becomes payable on the

Ontario refer to page 3 of this form.

day the consideration (purchase price that is most often a payment of

money) for the supply is paid, or on the day the consideration for the

Exceptions – where no self-assessment is required.

supply becomes due, whichever date is earlier.

Some of the exceptions from self-assessment of HST are listed below.

The reporting period for non-registrants is the calendar month in which tax

Generally no self-assessment is required if:

became payable. Enter the first day and the last day of that month.

HST was already paid on the goods, services or intangible property at

Due date – The due date for this return is no later than the end of the month

the same or higher rate in the province of acquisition as in the

following the calendar month in which the tax became payable.

destination participating province;

the goods, services, or intangible property are zero-rated or exempt from

Example

Monthly (2010)

GST/HST (no GST/HST applies);

Tax becomes payable:

July 15

temporary importations, such as conveyances and baggage, are brought

Due Date:

August 31

into a participating province by a non-resident person;

property belongs to a returning resident where the property was owned

If the HST transitional rules for prepayments on taxable supplies made in

and possessed by that resident for 31 days or more;

British Columbia, and Ontario apply to you and you are a person who has

personal and household effects are of a deceased person who was a

to file this return under these rules, the due date of this return is

resident of a participating province;

October 31, 2010. For more information on the HST transitional rules, see

a prize or trophy was won abroad (except merchantable goods);

the "Transitional HST rules for prepayments on taxable supplies made in

tourist literature supplied free of charge to a board of trade, chamber of

British Columbia, Nova Scotia, and Ontario", on page 3.

commerce, municipal or automobile association, or a similar organization

that resupplies it free of charge to the public;

Page 2

Detach and return lower part (Part 2)

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Identification

You have to complete this section.

Filing instructions

Name

To file this return, mail Part 2 to the following address:

Trading name (if different from above)

CANADA REVENUE AGENCY

TAX CENTRE

PO BOX 12071 STATION A

Mailing address (Apt No – Street No Street name, PO Box, RR)

ST. JOHN'S NL A1B 3Z1

You cannot file this return at your financial institution. Write your