harmonized sales tax

TEI Comments on Reintroduction of British Columbia Provincial Sales Tax

On January 10, 2013, TEI submitted a letter to the British Columbia Ministry of Finance related to the province's transition from the Harmonized Sales Tax back to the Provincial Sales Tax that will occur on April 1, 2013. The Institute's letter focused on the administrative aspects of the PST Act and more specifically on the guidance included in PST Bulletin 002. The comments were designed to assist the Ministry of Finance with the practical, effective, and efficient administration of the new PST.

TEI Supports Harmonized Sales Tax in British Columbia

On April 29, 2011, TEI submitted a letter opposing a referendum to rescind British Columbia's Harmonized Sales Tax and restore the Provincial Sales Tax. TEI's letter summarizes the Institute's general support for the HST and the implications if it were to be repealed. The Institute's comments were prepared under the aegis of its Canadian Commodity Tax Committee, whose chair is Kim N. Berjian.

Download the submission.

TEI Supports Enactment of a Harmonized Sales Tax in Ontario

On September 16, 2009, TEI submitted a letter to members of the Legislative Assembly of Ontario relating to the adoption of a harmonized sales tax in the Province of Ontario.

TEI Files Supplemental Comments on Implementation of Ontario's Harmonized Sales Tax

On September 8, 2009, TEI filed supplemental comments on issues relating to the implementation of a harmonized sales tax in the Province of Ontario. This letter supplements TEI's August 24, 2009 comments on implementation issues relating to the adoption of a harmonized Ontario value-added tax, addressing issues relating to financial institutions, residential care facilities, and tax-included pricing. A meeting with Ontario's Ministry of Finance is scheduled for October 16, 2009.

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