Form Gst489 E - Return For Self-Assessment Of The Provincial Part Of Harmonized Sales Tax (Hst) Page 4
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Transitional HST rules for prepayments on taxable
Completing Part 2
supplies made in, or brought into, Prince Edward Island
Enter your Business Number (if applicable), the reporting period,
and information from lines 501, 505, and 515 in Part 1 into
In most cases, if you are a GST/HST registrant and meet the
the corresponding boxes in Part 2 (at the bottom of page 1).
following conditions, you should file your regular GST/HST return for
registrants to self-assess the provincial part of the HST. However, if
Make sure to sign Part 2 and complete the identification area
your regular GST/HST return for the reporting period that includes
at the bottom of page 2.
April 1, 2013, is due after July 31, 2013, and you meet the following
If you pay by cheque, write your Business Number, if applicable,
conditions, you must use Form GST489. You must report and pay
on your cheque, and make it payable to the Receiver General.
the tax no later than July 31, 2013.
Make your payment in Canadian funds. You do not have to make
Example:
Yearly (2013)
a payment if the tax payable is $2 or less. We will charge a late
fee for any dishonoured payment.
Tax becomes payable:
April 1
Reporting period:
January 1 – December 31
Definition
Due date:
July 31, 2013
Participating province – means a province that has harmonized
its provincial sales tax with the GST to implement the harmonized
If you are not registered for the GST/HST, and you meet the
sales tax (HST). Participating provinces include New Brunswick,
following conditions, file this return and pay the provincial part of
Newfoundland and Labrador, Nova Scotia, Ontario, and Prince
the HST by July 31, 2013.
Edward Island, but do not include the Nova Scotia offshore area
Conditions to be met
or the Newfoundland offshore area except to the extent that offshore
A payment that becomes due or was made without becoming
•
activities, as defined in subsection 123(1) of the Excise Tax Act are
due after November 8, 2012, and before February 1, 2013, for
carried on in that area.
the following taxable supplies made in Prince Edward Island:
Note
–
British Columbia was a participating province from July 1, 2010
a supply of goods by way of sale to the extent that the goods
until March 31, 2013.
were delivered, and ownership is transferred, to you on or
after April 1, 2013;
Where do I send this return?
–
a supply of property by way of lease, licence, or similar
You cannot file this return at your financial institution. Mail Part 2
arrangement to the extent that the consideration is attributable
of this return with your payment to the following address:
to that part of a lease or licence interval that occurs on or after
April 1, 2013 (unless the lease interval begins before
Canada Revenue Agency
April 2013 and ends before May 2013);
Tax Centre
–
a supply of a service, to the extent that the consideration
Po Box 12071 Station A
St. John's NL A1B 3Z1
relates to the part of the service that is performed on or after
April 1, 2013 (unless 90% or more of the service is performed
For more information
before April 2013);
For more information, go to or call
–
a supply of membership in a club, organization, or association
1-800-959-5525.
to the extent that the consideration is attributable to the part
Note
of the membership period that occurs on or after April 1, 2013
If the physical location of your business is in Quebec, you have
(unless 90% of the membership period occurs before
to file your returns with Revenu Québec using its forms, unless
April 2013);
you are a selected listed financial institution. For more information,
–
a supply of an admission to an event or activity to the extent
see the Revenu Québec publication IN–203–V, General
that the consideration is for the part of the event or activity
Information Concerning the QST and the GST/HST, available
that occurs on or after April 1, 2013 (unless 90% or more of
at , or call 1-800-567-4692.
the event or activity occurs before April 2013); or
–
a supply of a passenger transportation pass to the extent that
the consideration is for part of the pass period that occurs on
or after April 1, 2013 (unless the pass period begins before
April 2013 and ends before May 2013).
You are not a consumer and one of the following applies to you:
•
–
you acquire these supplies for consumption, use, or supply
otherwise than exclusively in the course of your commercial
activities (for example, you are a business making GST/HST
exempt supplies, but in circumstances where the service
would be subject to an input tax credit limitation);
–
you have to recapture input tax credits for the provincial part
of the HST on any of these supplies;
–
you use simplified procedures for calculating your net tax
(such as the quick method, the special quick method, or the
special net tax calculation for certain charities); or
–
you are a registrant that is a selected listed financial institution.
For more information, see GST/HST Notice 278, Harmonized Sales
Tax for Prince Edward Island – Questions and Answers on General
Transitional Rules for Personal Property and Services.
Page 4
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