Ontario's Sales Tax Harmonization: The Good, The Bad And The Ugly.
Mondaq Business Briefing › Nbr. 2009, January 2009
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Ontario's Sales Tax Harmonization: The Good, The Bad And The Ugly.
The Ontario government announced in its March 26, 2009 budget that it plans to harmonize the 8% Ontario retail sales tax (RST) with the 5% federal goods and services tax (GST) to form a 13% harmonized sales tax (HST), effective July 1, 2010. With certain exceptions, which are set out in more detail below, the HST will generally apply in the same manner as the GST to good...
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