News and Insights

CRA GST/HST Info Sheets re: Transition to HST in Ontario and British Columbia

Tax Development Jan 29, 2010

The CRA has recently issued the following GST/HST Info Sheets, which clarify how GST/HST will apply to various supplies during the transition period for the Harmonized Sales Tax in Ontario and British Columbia:

Please note that Info Sheet GI-053 has been revised from the original document to remove the words "of a continuous freight movement of goods" from the definition of the term "Destination".  In addition, Info Sheet GI-056 has been updated to remove the paragraph on the first page beginning with "This info sheet does not apply to 'service maintenance contracts'".  The Canada Revenue Agency has also made minor formatting edits to all of the above documents, which were re-released February 12, 2010.