Author Archives

  • ON – New HST Exemptions Announced

    The Ontario Ministry of Revenue has announced that, when the harmonized sales tax is introduced in July 2010, point-of-sale exemptions will be provided for additional products. Specifically, Ontario consumers will not be required to pay the 8% provincial component of the HST on purchases of newspapers, or prepared foods and beverages sold for a total […]

  • ON – New HST Information Issued for Homebuyers and Housing Industry

    The Ontario Ministry of Revenue has published more information on the application of the proposed harmonized sales tax to the homebuilding industry. Sales Tax Information Notice No. 4, which is available on the Ministry’s Web site at, provides more details of the new housing rebate and the new rental housing rebate that were announced in […]

  • ON – CRA issues updated Q&A document on transition to HST

    The Canada Revenue Agency has issued an updated version of its Q&A document outlining transitional measures relating to the implementation of the harmonized sales tax which will take effect in Ontario on July 1, 2010. The Q&A document, which supersedes the earlier version issued in October 2009, deals with a variety of transitional measures, including […]

  • ON – Province Proposes Pension Reform Measures

    The province of Ontario has announced a number of measures to reform employment pensions in the province. The measures, which will affect both plan members and pensioners, as well as plan sponsors, include provisions for immediate vesting, improved access to information by pensioners, the elimination of partial wind-ups, and allowing the amendment of plan rules […]

  • ON – Updated Bulletin Issued for Co-Operative Education Tax Credit

    The province of Ontario provides a tax credit to employers who hire students enrolled in post-secondary co-operative education programs. The provincial Ministry of Revenue recently issued an updated version of Information Bulletin 4014, which provides details of that credit, including changes in tax credit rates that took effect after March 26, 2009. The updated Bulletin can […]

  • ON – Province Issues Information Re: Invoicing for Harmonized Sales Tax

    Beginning in July 2010, Ontario businesses will be required to include the new harmonized sales tax when preparing invoices. The Ontario Ministry of Finance has issued a “Tax Tip” outlining the invoicing practices that will be required as of July 1, and that information can be found on the Ministry Web site at