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九袋长老
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The Ontario government is clarifying how the harmonized sales tax to take effect next July would affect so-called transitional purchases.
That refers to goods or services that would be provided after the HST kicks in on July 1, 2010, but were purchased before then.
The province says the HST would not apply to funeral services, for example, if a contract is signed before the new tax takes effect.
A rebate will be available if the GST is paid on construction materials bought before July 1, 2010, but used in residential work after that.
The HST would also not apply to subscriptions that are paid before the tax begins on newspapers, magazines and other subscriptions.
In addition, the blended tax would generally not apply to pre-paid, round-trip journeys beginning before July 1, 2010. The HST will replace the eight per cent provincial sales tax and the five per cent GST.
That refers to goods or services that would be provided after the HST kicks in on July 1, 2010, but were purchased before then.
The province says the HST would not apply to funeral services, for example, if a contract is signed before the new tax takes effect.
A rebate will be available if the GST is paid on construction materials bought before July 1, 2010, but used in residential work after that.
The HST would also not apply to subscriptions that are paid before the tax begins on newspapers, magazines and other subscriptions.
In addition, the blended tax would generally not apply to pre-paid, round-trip journeys beginning before July 1, 2010. The HST will replace the eight per cent provincial sales tax and the five per cent GST.
