News and Insights

Ontario Tax Tip

Tax Development Jul 06, 2010

Ontario has issued this tax tip which contains general information to help owners and lessees of multi-jurisdictional vehicles (MJV) that are registered under the International Registration Plan (IRP) prepare for the HST in Ontario. Purchases of MJVs, trailers, repair parts, and repair and maintenance services that are delivered or provided in Ontario after June 30, 2010 by GST/HST registrants will be subject to HST at 13%, and on the supply of MJVs by way of lease for lease intervals that occur after June 30, 2010.

Although Ontario will retain its membership in the IRP, the MJV tax will no longer apply to renewals or new registrations of MJVs under the IRP on or after July 1, 2010.  However, the MJV tax will apply to renewals or new registrations that are effective prior to July 1, 2010, with no credits/refunds available for any portion of the period after July 1, 2010.  

ON HST Tax Tip No 17