The Canada Revenue Agency has issued this info sheet to address how to calculate GST/HST on a tour package sold on or after May 1, 2010 and before July 2010, where elements of the package are supplied during the period that straddles the July 1, 2010 implementation date of HST in Ontario and British Columbia.
The info sheet illustrates the steps tour operators should follow in determining the taxable and non-taxable portions of a tour package and whether GST or HST would apply to each taxable portion. This info sheet does not give details on the HST transitional rules that would apply to each element of a tour package. The HST transitional rules are explained in previously released info sheets covering passenger transportation services, general services, admissions and goods.
CRA GI-071
CRA Info Sheets HST Transition