Return For Self-Assessment Of The Provincial Part Of Harmonized Sales Tax Form (Hst) Page 3
Download a blank fillable Return For Self-Assessment Of The Provincial Part Of Harmonized Sales Tax Form (Hst) in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Return For Self-Assessment Of The Provincial Part Of Harmonized Sales Tax Form (Hst) with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3Tax calculation
Provincial part of the HST on taxable goods – Multiply the amounts you
Allocated usage per province %
entered on lines 1 to 9 by the "Provincial rate or rate change" amount, and
Property
enter the results on the corresponding lines 10 to 18.
For property brought into a participating province from a non-participating
Total tax due (line 505) – Add lines 10 to 18, enter the result on line 505.
province, or property brought into a participating province from another
This is the amount you will have to pay.
participating province with a lower HST rate, enter 100% in this column.
Payment (line 515) – For instructions on how to make a payment, see
Services and intangible property
"Filing instructions" at the bottom of page 2.
If you are bringing into a participating province taxable services or intangible
Transitional HST rules for prepayments on taxable supplies made in
property from a non-participating province, or from another participating
British Columbia, Nova Scotia, and Ontario
province with a lower HST rate, you must determine the percentage of use
In most cases, if you are a GST/HST registrant and meet the following
for the service or intangible property in each participating province.
conditions, you should file your regular GST/HST return (Form GST34) to
Prepayments
self-assess the provincial part of the HST. However, if your regular GST/HST
For prepayments enter 100% in this column.
return for the reporting period that includes July 1, 2010, is due after
Allocated usage per province %
October 31, 2010, and you made prepayments for taxable supplies made in
In this column enter the percentage of use for which the person acquired
British Columbia, and Ontario, and you meet the following conditions you
the property, service, or intangible property. For example if you required
must use form GST489. You must report and pay the tax no later than
accounting services for your business located in two provinces, the use of
October 31, 2010.
the accounting services could be split 70% in one province and 30% in the
Example:
Yearly (2010)
other province (see chart below).
Tax becomes payable:
July 1
Taxable amounts – In this column enter the value of the goods, services,
or intangible property that you acquired and brought into the participating
Reporting period:
January 1 – December 31
province.
Due date:
October 31, 2010
Allocated usage
Taxable amounts
If you are not registered for the GST/HST, and you meet the following
per province %
conditions, file this return and pay the provincial part of the HST by
X
1
October 31, 2010.
¼
If you are not registered for the GST/HST and made prepayments for taxable
X
2
supplies made in Nova Scotia and you meet the following conditions, file this
¼
return and pay the provincial part of the HST for the rate change of 2%
X
3
(10% minus 8%).
¼
X
Conditions to be met
4
¼
A payment that becomes due or was made without becoming due
X
5
after October 14, 2009, and before May 1, 2010 for British Columbia
¼
and Ontario, and after April 6, 2010, and before May 1, 2010 for
X
6
Nova Scotia, for the following taxable supplies made in those provinces:
¼
– a supply of goods by way of sale to the extent that the goods were
X
7
delivered, and ownership is transferred, to you on or after July 1, 2010;
¼
X
– a supply of property by way of lease, licence, or similar arrangement
8
¼
to the extent that the consideration is attributable to that part of a
X
9
lease or licence interval that occurs on or after July 1, 2010 (unless
¼
the lease interval begins before July 2010 and ends before
Value of taxable goods, services, intangible property and total
July 31, 2010);
prepayments
– a supply of a service, to the extent that the consideration relates to the
Multiply the "Allocated usage per province %" amount by the "Taxable
part of the service that is performed on or after July 1, 2010 (unless
amount" from the above chart and enter the value for which you must
90% or more of the service is performed before July 2010);
self-assess under the heading "Value of taxable goods, services,
– a supply of membership in a club, organization, or association to
intangible property, and prepayments" found on page 1. You must enter
the extent that the consideration is attributable to the part of the
the calculated amounts on the same line number.
membership period that occurs on or after July 1, 2010 (unless 90%
Tax Calculation for prepayment on taxable supplies made in
of the membership period occurs before July 2010);
British Columbia, Ontario and Nova Scotia – If you have made
– a supply of an admission to an event or activity to the extent that the
prepayments for B.C, Ontario, and Nova Scotia enter the value of the
consideration is for the part of the event or activity that occurs on or
prepayment on page 1 under the column "Value of taxable goods,
after July 1, 2010 (unless 90% or more of the event or activity occurs
services, intangible property, and prepayments".
before July 2010); or
Total value of taxable goods, services, intangible property, and
– a supply of a passenger transportation pass to the extent that the
prepayments (line 501) – add lines 1 to 9, this is the amount that is the
consideration is for part of the pass period that occurs on or after
"Total value of taxable goods, services, intangible property, and
July 1, 2010, and ends on or after August 1, 2010; and
prepayments".
You are not a consumer and one of the following applies to you:
Provincial rate or rate change – If you brought goods into the participating
– you acquire these supplies for consumption, use, or supply otherwise
province from a non-participating province, self-assess the provincial part of
than exclusively in the course of your commercial activities
the HST for that province. The provincial part of the HST for each province is:
(for example, you are a business making GST/HST-exempt supplies,
7% in British Columbia;
but in circumstances where the service would be subject to an input
8% in New Brunswick;
tax credit limitation);
8% in Newfoundland and Labrador;
– you use simplified procedures for calculating your net tax (such as
the Quick Method, the Special Quick Method, or the special net tax
10% in Nova Scotia; and
calculation for certain charities);
8% in Ontario.
– you have to recapture input tax credits for the provincial part
If you brought goods into a participating province from another participating
of the HST on any of these supplies;
province and the province you brought the goods into has a higher HST
– you have to make net tax adjustments on any of these
rate, self-assess the difference between the two rates. For example, if you
supplies; or
brought goods into Nova Scotia from British Columbia, self-assess 3%
(10% minus 7%).
– you are a registrant that is a selected listed financial institution.
If under the HST transitional rules you made prepayments on taxable
For more information, see GST/HST NOTICE 247, Harmonized Sales Tax
supplies made in British Columbia report 7%, in Ontario report 8%, or in
for Ontario and British Columbia – Questions and Answers on General
Nova Scotia report 2%.
Transitional Rules for Personal Property and Services.
Page 3
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Gst489 E - Return For Self-assessment Of The Provincial Part Of Harmonized Sales Tax (hst)
Financial
Form Gst62-3 E - Goods And Services Tax/harmonized Sales Tax (gst/hst) Return (non-personalized - Canada Custom And Revenue Agency - 2000
Financial
Form Gst426-3 E - Goods And Services Tax/ Harmonized Sales Tax (gst/hst) Remittance (non-personalized)
Financial
Form Gst426-3 E - Goods And Services Tax / Harmonized Sales Tax (gst/hst) Remittance (non-personalized)
Financial
Form R-1362s - Natural Disaster Claim For Refund Calculation Of State Sales Tax Refund Due
Financial
Form Ir-25 - City Income Tax Return For Individuals - City Of Columbus Income Tax Division - 2010
Financial
Related Categories
Parent category: Financial