Form Gst489 E - Return For Self-Assessment Of The Provincial Part Of Harmonized Sales Tax (Hst) Page 3
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Help
Completing Part 1
Allocated usage
Taxable amounts
per province %
Complete all boxes in Part 1 of the return. Part 1 is your working
copy. Make sure to keep it and any information you used to prepare
.
×
1
this return, in case we ask to see it.
.
×
Reporting period
2
.
Enter the reporting period that includes the day that the tax becomes
×
3
payable:
.
×
4
if you acquire goods in a non-participating province and bring
•
them into a participating province, you acquire goods in a
.
×
5
participating province with a lower HST rate and bring them into
.
×
a participating province with a lower HST rate, or you bring
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imported commercial goods from outside Canada into a
.
×
participating province, the tax becomes payable on the day
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the goods are brought into the participating province;
.
×
8
if you are the recipient of goods delivered or made available
•
to you, or sent by mail or courier from a non-registered
.
×
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non-resident of Canada, the tax becomes payable on the
day the goods are delivered or made available to you in the
Value of taxable goods, services, intangible personal
participating province; and
property and total prepayments
for services and intangible personal property, the tax becomes
•
Multiply the "Allocated usage per province %" amount by the
payable on the day the consideration (purchase price that is
"Taxable amounts" from the above chart and enter the value for
most often a payment of money) for the supply is paid, or on the
which you must self-assess under the heading "Value of taxable
day the consideration for the supply becomes due, whichever
goods, services, intangible personal property, and prepayments"
date is earlier.
found on page 1. You must enter the calculated amounts on the
same line number.
The reporting period for non-registrants is the calendar month in
which tax became payable. Enter the first day and the last day of
Total value of taxable goods, services, intangible
that month.
personal property and total prepayments (line 501)
Due date
Add lines 1 to 9. This is the amount that is the "Total value of
The due date for this return is no later than the end of the month
taxable goods, services, intangible personal property, and
following the calendar month in which the tax became payable.
prepayments."
For example, if the tax becomes payable on July 15, 2013, the due
Provincial rate or rate change
date for the return is August 31, 2013.
Tax calculation
If you brought goods, services, or intangible personal property into a
participating province from a non-participating province, self-assess
To determine the value of taxable goods, services, intangible
the provincial part of the HST for that province. The provincial part of
personal property, and prepayments, complete the chart in the
the HST for each province is:
next column.
7% in British Columbia (after June 2010 and before April 2013);
•
Allocated usage per province %
8% in New Brunswick;
•
Goods
8% in Newfoundland and Labrador;
•
10% in Nova Scotia;
•
For goods brought into a participating province from a
non-participating province, or goods brought into a participating
8% in Ontario; and
•
province from another participating province with a lower HST rate,
9% in Prince Edward Island (after March 2013).
•
enter 100% in this column.
If you brought goods, services, or intangible personal property into
Services and intangible personal property
a participating province from another participating province and the
If you are bringing into a participating province taxable services
province you brought the goods, services, or intangible personal
or intangible personal property from a non-participating province, or
property into has a higher HST rate, self-assess the difference
from another participating province with a lower HST rate, you must
between the two rates. For example, if you brought goods into
determine the percentage of use for the service or intangible
Nova Scotia from Ontario, self-assess 2% (10% minus 8%).
personal property in each participating province.
If, under the HST transitional rules, you made prepayments on
Enter the percentage of use for which the person acquired the
taxable supplies made in Prince Edward Island, report 9%.
service, or intangible personal property. For example, if you required
Provincial part of the HST on taxable goods, services,
accounting services for your business located in two provinces, the
intangible personal property, and prepayments
use of the accounting services could be split 70% in one province
and 30% in the other province.
Multiply the amounts you entered on lines 1 to 9 by the "Provincial
rate or rate change" amount, and enter the results on the
Prepayments
corresponding lines 10 to 18.
For prepayments enter 100% in this column.
Total tax due (line 505)
Taxable amounts
Add lines 10 to 18, enter the result on line 505. This is the
In this column enter the value of the goods, services, or intangible
amount you will have to pay.
personal property that you acquired and brought into the
participating province.
Payment (line 515)
For instructions on how to make a payment, see "Completing Part 2"
on page 4.
Page 3
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