328:
could require the provincial government to hold a referendum on the tax. Elections BC was expected to make a formal announcement but they declined to do so and chose not to move forward in the process until the courts decided on a case, brought by local business groups, challenging the petition. On Monday, July 5, 2010, Bill Vander Zalm, Chis
Delaney and Bill Tieleman announced that they had launched their own lawsuit, a constitutional challenge against the HST because it was never passed into law by the British Columbia's provincial legislature. On August 20, 2010, Chief Justice
386:
federal GST in 1990, PEI's 10% PST has been charged on the subtotal of goods which included the federal GST; PST was not charged on services. This resulted in a combined tax of 17.7% for goods purchased before the 7% GST was reduced to 6% and then 5% in 2006 and 2008 respectively. As of 2012, consumers in PEI paid a combined 15.5% tax rate (5% GST and 10% PST applied to the subtotal). The provincial government committed to exempting some items while critics noted that electricity would see an increase from 5% GST to 14% HST; prior to the HST, electricity was not taxed by the PST.
271:
HST than you would under the PST/GST: On average about $ 350 per family." The report also predicted that by 2020, the HST is anticipated to result in a BC economy that will "be $ 2.5 billion larger than it would be under the PST. That's about $ 480 per person or $ 830 per family." British
Columbia residents voted in a referendum in August 2011 to repeal the HST, resulting in the province reverting to the former PST/GST model, with rates of 7% and 5% respectively, on April 1, 2013.
263:
and PST charged on goods and services in those provinces. Evidence from numerous studies demonstrated that tax harmonization raises business investment and that PST-type taxes slowed provincial economic growth. British
Columbia combined the 5% GST with a 7% PST and implemented the HST at a rate of 12% and committed to lowering the HST by two further points, to 10%, by 2014. Ontario's HST rate is 13%, similar to New Brunswick and Newfoundland and Labrador.
182:(refundable tax credits) to lower-income groups. The federal government provides a refundable "GST Credit" of up to $ 248 per adult and $ 130 per child to low income people for 2009-10. Provinces offer similar adjustments, such as Newfoundland and Labrador providing a refundable tax credit of up to $ 40 per adult and $ 60 for each child.
267:
year. British
Columbia also provided a one-time transition payment of $ 175 to low and modest income seniors as well as $ 175 for each child under 18 to every family with children. British Columbia’s low income credit was mailed out to 1.1 million British Columbians every three months and amounted to up to $ 230 annually per individual.
304:
Progress concluded that a harmonized sales tax would reduce administrative costs for small businesses and lead to reduction in taxes, as they would recover sales taxes they would have paid on goods and services they purchased. Additionally, only 10% of the public agreed that the move would create more jobs. A study by Jack Mintz of the
408:
PST was only applicable to goods, whereas HST is generally applicable to both goods and services. Service items from haircuts to carpet cleaning that previously include only the five per cent GST saw an increase in costs. However, in
Ontario the PST portion of the HST will be exempt on newspapers and
349:
The ruling BC Liberals had campaigned in favour of the HST since its introduction the previous year, noting it would be too costly to return to the original GST/PST system; they pointed to the money they would have to pay back to Ottawa, the lost tax revenue, and the amount it would cost taxpayers to
336:
The approval of the petition to recall the HST in
British Columbia paved the way for a referendum that allowed British Columbians to decide the fate of the tax system. Elections BC conducted the referendum via mail-in ballot, allowing registered voters to send in their decision in regards to the HST.
283:
before announcements to exempt low value purchases, found B.C. and
Ontario's HST likely revenue neutral. A separate report from the Roger Martin task force on the economy found the HST would lower taxes overall as "increased revenue from the harmonized sales tax is matched by reductions in corporate
262:
On July 1, 2010 the HST was implemented in the provinces of
Ontario and British Columbia, despite public opinion polls showing that 82% of British Columbians and 74% of Ontarians opposed it before it was implemented. The implementation of HST in British Columbia and Ontario replaced the separate GST
226:
On July 1, 2006, the
Government of Canada reduced the GST nationwide to 6%, resulting in a combined HST for Nova Scotia, New Brunswick and Newfoundland and Labrador of 14%. The GST was again lowered nationwide on January 1, 2008 to its current rate of 5%, resulting in a combined HST in Nova Scotia,
412:
In
Ontario, a rebate compensating for the HST leaves the first $ 400,000 of a new home purchase unaffected whereas the portion of a home above $ 400,000 will be charged the full HST. However, buyers of new homes can receive a rebate of up to $ 24,000 regardless of the price of the new home. The CRA
385:
announced plans to introduce a 14% HST to be implemented on April 1, 2013. This would reduce Prince Edward Island's provincial sales tax component from 10% to 9%. The Government of Prince Edward Island was unique amongst Canadian provinces in that it "taxed the GST". Since the implementation of the
361:
announced that if British Columbians vote to keep the HST the rate will drop by 1% on July 1, 2012 and another point in 2014. This will bring the overall rate to 10%. The provincial government also committed to mailing onetime transition payments of $ 175 per child to families with children and $
248:
The Government of Canada's 2008 federal budget called sales tax harmonization "the single most important step provinces with retail sales taxes could take to improve the competitiveness of Canadian businesses" and federal finance officials began to pressure/entice non-HST provinces to abandon their
210:
to implement what was initially termed the "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project, the PST portion of the new HST in these provinces dropped from 10% to 8%. The result
327:
launched a petition against the HST in response to the public outrage. On August 11, 2010, Elections BC informed him that the campaign had succeeded in collecting the signatures of more than 10% of registered voters in each of the province's 85 ridings by July 5, 2010. The success of the petition
270:
On May 4, 2011, an independent panel commissioned by the British Columbia government released a report on the impact of the HST in that province. The report concluded that "Unless you are among the 15 per cent of families with an income under $ 10,000 a year, you're paying more sales tax under the
365:
On August 26, 2011, the results of the referendum were revealed by Elections BC, with 55% of 1.6 million voters in favour of abolishing the HST. Retaining the HST was most popular in affluent and highly educated ridings and those with a significant proportion of family businesses. The BC Liberals
303:
poll found that the vast majority of British Columbians (82%) and Ontarians (74%) opposed their provincial governments' plans to harmonize the sales tax. Only 39% of the public believed the HST would be beneficial for businesses whereas the Task Force on Competitiveness, Productivity and Economic
266:
Ontario committed to provide a refundable tax credit of up to $ 260 per adult or child in 2010–11 to low income people, and British Columbia committed to provide a refundable tax credit of up to $ 230 per adult or child in 2010–11. Federal and provincial tax credits are paid quarterly through the
239:
raised the provincial portion of the HST to 10%, restoring the overall rate in that province to 15% effective July 1, 2010 as part of deficit fighting measures. On April 2, 2012 the premier indicated that the provincial government was planning to decrease the HST back to 13% by 2015 but this has
341:
was conducted throughout June and July 2011. In an attempt to appease public anger, the government pledged the referendum would be binding and that they would abide by the will of the people. The Question on the ballot was: "Are you in favour of extinguishing the HST (Harmonized Sales Tax) and
181:
To help maintain revenue neutrality of total taxes on individuals, the Canadian government (for the GST) and the participating provincial governments have accompanied the change from a cascading tax to a value-add tax with a reduction in income taxes, and instituted direct transfer payments
450:
In Ontario, First Nations status card holders are exempt from the provincial part of the HST for eligible off-reserve purchases. This exemption is in addition to the relief provided to First Nations under the GST/HST framework, such as for purchases on a reserve or delivered to a
96:(CRA), which remits the appropriate amounts to the participating provinces. The HST may differ across these five provinces, as each province will set its own PST rates within the HST. In provinces and territories which have not enacted the HST, the CRA collects only the 5%
712:
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In November 2010, Gordon Campbell resigned as Premier, noting that his own unpopularity had effectively stopped the government from moving forward with its agenda and made real discussion about the HST impossible. He was replaced by Christy Clark.
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revealed a plan to reinstate the GST/PST system within 18 months, with a target date of March 31, 2013. As a direct result, British Columbia will have to pay back $ 1.6 billion to the federal government in order to opt out of the HST program.
332:
ruled a petition opposing British Columbia's controversial harmonized sales tax was valid. This decision sent the issue back to the provincial legislature. Bauman said Elections BC was correct when it approved the petition on August 11.
713:
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice297/notice297-hst-rate-increases-new-brunswick-newfoundland-labrador-questions-answers-on-general-transitional-rules-personal-property-services.html#
416:
There is also an HST Rebate in Ontario for rental properties called the HST New Residential Rental Rebate which provides up to a $ 24,000 HST rebate on the purchase of a new residential complex that is first used as a rental
362:
175 for low and middle income seniors. A month later, the federal government passed legislation to "formalize and give legal force to the reductions in the rate of the provincial component of the HST in British Columbia".
439:
Ontario exempts HST from being charged to household goods such as "children's clothing and shoes, books, car seats, diapers and feminine hygiene products". British Columbia did the same thing before reverting to
218:, which then remits the appropriate amounts to the participating provinces. Subsequent studies have been equivocal as to the success of this implementation for these provinces' economies and their consumers.
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In British Columbia, the HST applied on motor fuel and diesel but the 7% provincial portion was refunded at the point of sale, meaning the effective tax would remain at 5%, the rate of the GST.
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Consequently, in 2008 and 2009, the provinces of Ontario and British Columbia entered into negotiations with the Government of Canada for adopting the HST.
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This article is about the blended sales tax in force in five of the ten Canadian provinces. For details of all sales taxes applicable across Canada, see
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Nova Scotia exempts residential heating sources from HST, such as fuel oil, electricity used for residential heating, fire wood, and wood pellets.
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has been actively reassessing many purchasers of newly constructed homes in Ontario and disallowing their claim for the HST New Housing Rebate.
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had denied any plans to implement the HST before the 2009 election, only to introduce it anyway shortly after winning a majority government.
305:
1011:
564:
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Ontarians are paying more for management and other fees associated with investment funds, such as: mutual funds, segregated funds and ETFs.
993:
742:
940:
1315:
1276:
530:
338:
296:" for the poorest households to upper-middle-income families while increasing taxes by $ 320 in British Columbia and $ 290 in Ontario.
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reporting on the study found that the "Ontario government will actually lose revenue." In a report by researcher David Murrell for the
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The introduction of HST in British Columbia was extremely unpopular, due to its perception as a "tax hike" and the fact that Premier
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959:
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Prince Edward Island exempts residential fuel oil used for heating, as well as some clothing, books and personal care items.
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Most provinces under HST exempt books from the tax, either through an outright exemption, or through a point-of-sale rebate.
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842:
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was a 15% combined tax when the federal GST was added. The new tax for these provinces went into effect on April 1, 1997.
886:
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69:
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on April 1, 2013 which dropped the tax on goods to 14% from 15.5% and raised the tax on services from 5% (GST) to 14%.
382:
1136:
789:
581:
http://www.policyalternatives.ca/sites/default/files/uploads/publications/reports/docs/Not_a_Tax_Grab_After_All.pdf
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suggested the HST and a drop in the corporate tax rate would have created almost 600,000 new jobs over ten years.
1294:
469:
464:
97:
43:
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since been canceled by a new government. New Brunswick and Newfoundland raised their HST back to 15% in 2016.
1500:
1185:
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announced a province-wide engagement initiative to listen to British Columbians' suggestions to "fix" the HST.
1426:
1213:
1044:
922:
804:
1446:
501:
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reinstating the PST (Provincial Sales Tax) in conjunction with the GST (Goods and Services Tax)? Yes or No"
1028:
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1209:
561:
357:
Faced with plummeting support and the ongoing anger against the HST, in May 2011 Minister of Finance
236:
199:
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77:
591:
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For Ontarians HST is not charged on the resale of an existing home, however renovations are taxable.
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have to switch back and forth between tax systems. In April 2011, British Columbia Premier
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Roger L. Martin, Task Force on Competitiveness, Productivity and Economic Progress
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announced its intention to merge the PST and GST to take effect on July 1, 2010.
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51:
35:
839:
919:"Impact of HST on Ontario and British Columbia households by income Quintiles"
604:"The Effect of the Harmonized Sales Tax on Consumer Prices in Atlantic Canada"
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568:
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195:
114:
73:
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HST petition can proceed, B.C. judge rules. BCTV News. Retrieved Aug20,2010.
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The HST: Overcoming fears and misconceptions, Vancouver Sun August 31, 2009
358:
1082:"British Columbia government launches public consultation process for HST"
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1060:"Campbell's stunning resignation leaves fate of party, HST up in the air"
203:
166:
134:
81:
1380:"HST New Housing Rebate - Rental Property v. Primary Place of Residence"
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In Ontario, the HST increased tax on gasoline and diesel from 5% to 13%.
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and personal taxes and by tax credits. The effect is revenue loss." The
169:, which has been abandoned by most economies throughout the world, to a
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300:
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The introduction of the HST changed the PST for these provinces from a
997:
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http://communities.canada.com/vancouversun/print.aspx?postid=491641
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Not a Tax Grab After All, Canadian Centre for Policy Alternatives
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Later HST increase in Nova Scotia, New Brunswick, and Newfoundland
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144:
85:
1291:"HST New Home Rebate - TaxChambers can help. We resolve dispute"
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Poll: 90% in B.C. and Ontario say HST is a government tax grab
39:
1316:"Ontario HST New Housing Rebate | How to Get HST Rebate"
794:
1473:
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745:. Ontario Ministry of Finance. 2009-03-26. Archived from
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On March 26, 2009, in its annual budget, the province of
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British Columbia exempted HST for public transit fares,
1100:"Feds amend law to allow B.C. to cut HST by 2 per cent"
526:
Harmonized tax badly needed and likely revenue-neutral
381:
In the provincial budget released April 18, 2012, the
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abandoned the HST and reverted to the GST/PST system.
1403:
Ontario strikes populist note to soften the HST blow
856:
854:
822:
Ontario Ministry of Revenue, Ontario Sales Tax Credit
900:"Taxpayers will see costs from HST, says think tank"
227:
New Brunswick and Newfoundland and Labrador of 13%.
1366:"Canada Revenue Agency/Agence du revenu du Canada"
851:
1012:"Anti-HST team launches constitutional challenge"
68:The HST is in effect in five of the ten Canadian
42:. It is used in provinces where both the federal
1482:
994:"Vander Zalm's anti-HST petition hits Vancouver"
311:
292:, the net impact of the tax was expected to be "
1225:B.C. to harmonize provincial sales tax and GST
862:"HST in BC - Independent Panel Releases Report"
409:fast food items not exceeding $ 4 per purchase.
1137:"Ottawa to Give BC Extension on HST Repayment"
958:Ontario's bold move to create jobs and growth
1464:. Ontario Ministry of Revenue. Archived from
306:University of Calgary School of Public Policy
1210:What's Taxable Under the HST and What's Not?
611:Canadian Public Policy, Vol XXVI, No. 4 2000
548:Coyle: Despite Tory roars, HST here to stay
879:
788:The road to create a single tax in Ontario
592:Canada Revenue Agency, GST/HST Credit Guide
835:
833:
831:
829:
339:2011 British Columbia sales tax referendum
1474:"British Columbia's Harmonized sales tax"
1416:Point-of-Sale Exemption for First Nations
1119:"B.C. rejects HST in landmark referendum"
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939:Task Force Releases Eighth Annual Report
897:
275:Reception in British Columbia and Ontario
976:"Elections BC's Bizarre Decision on HST"
654:
522:
520:
518:
176:
1476:. British Columbia Ministry of Finance.
1186:"P.E.I. to introduce HST by next April"
1162:"Changes to Harmonized Sales Tax (HST)"
960:Jack Mintz, The School of Public Policy
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765:
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50:(PST) have been combined into a single
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1275:: CS1 maint: archived copy as title (
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1041:"Elections BC HST Referendum Homepage"
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702:Nova Scotia's budget - by the numbers
691:Dexter to cut HST back to 13% by 2015
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108:
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206:—entered into an agreement with the
100:. The current rates are as follows:
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648:
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13:
1057:
631:"Helping Individuals and Families"
383:Government of Prince Edward Island
290:Canadian Centre for Policy Studies
14:
1512:
1435:
396:
1462:"Ontario's Harmonized sales tax"
1445:. Revenue Canada. Archived from
898:Bostelaar, Robert (2010-08-19).
657:"One last trim: 5% GST kicks in"
323:Former British Columbia Premier
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805:"HST legislated at 10 per cent"
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695:
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470:Sales taxes in British Columbia
465:Goods and services tax (Canada)
447:tickets, bridge and road tolls.
57:
728:. Toronto: The Globe and Mail.
637:. Department of Finance Canada
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585:
573:
554:
486:
92:. The HST is collected by the
1:
923:Canadian Taxpayers Federation
917:Murrell, David (2010-08-25).
724:Silver, Robert (2009-09-16).
480:
427:
312:Rejection in British Columbia
1443:"Harmonized sales tax (HST)"
1429:. Accessed February 3, 2011.
974:Shreck, David (2010-08-11).
655:Ferguson, Rob (2008-01-01).
222:2006 and 2008 GST reductions
214:The HST is collected by the
7:
458:
190:In 1996, three of the four
10:
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1117:Bailey, Ian (2011-08-26).
726:"Harper's HST revisionism"
389:The HST was introduced to
279:A study, conducted by the
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771:Vancouverite News Service
237:Government of Nova Scotia
200:Newfoundland and Labrador
125:Newfoundland and Labrador
78:Newfoundland and Labrador
1341:"HST New Housing Rebate"
1216:. Accessed May 28, 2010.
16:Canadian consumption tax
46:(GST) and the regional
840:BC Government HST Blog
235:On April 6, 2010, the
98:goods and services tax
44:goods and services tax
1501:Sales taxes in Canada
1166:Canada Revenue Agency
743:"2009 Ontario Budget"
498:Canada Revenue Agency
475:Sales taxes in Canada
299:In November 2009, an
216:Canada Revenue Agency
177:Individual HST credit
94:Canada Revenue Agency
64:Sales taxes in Canada
21:Sales taxes in Canada
1062:. The Globe and Mail
885:10 simple HST myths
790:Canwest News Service
391:Prince Edward Island
294:modestly progressive
208:Government of Canada
167:cascading tax system
155:Prince Edward Island
90:Prince Edward Island
48:provincial sales tax
28:harmonized sales tax
1427:Ministry of Revenue
1368:. 27 November 2019.
1214:Ministry of Revenue
1086:Journal of Commerce
809:100 Mile Free Press
528:C.D. Howe Institute
377:2013 implementation
244:2010 implementation
186:1997 implementation
1491:Taxation in Canada
1421:2011-07-06 at the
1405:The Globe and Mail
1232:2009-08-20 at the
1190:The Canadian Press
1123:The Globe and Mail
946:2009-12-06 at the
887:The Globe and Mail
845:2010-05-11 at the
776:2009-12-07 at the
533:2011-07-17 at the
369:On April 1, 2013,
1496:Value added taxes
1058:Hunter, Justine.
904:The Vancouver Sun
281:CD Howe Institute
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325:Bill Vander Zalm
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1125:. Toronto.
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481:References
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301:Ipsos Reid
194:provinces—
62:See also:
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192:Atlantic
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