What is it?
Harmonized Sales Tax is a value-added tax applied to the supply of most goods and services in Canada and it is composed of a combination of the 5% Federal Goods and Services Tax (GST) and the provincial tax rate (PST). Only Ontario and the Maritime provinces (ON, NB, NS, PEI, NFLD) are registered HST provinces. All other provinces (BC, AB, SK, MN, PQ) use a separate tax base for the 5% Federal GST and the provincial tax component, which is different in each province.
Why is it important?
As a public service body, the goods and services supplied by Carleton University that are directly related to our primary purpose are tax exempt. Some of these items include application fees, tuition for credit, and long-term and continuous occupancy in residence.
However, when goods or services sold by the University are not considered to be related to our primary purpose, the items could be taxable under the Tax Act.
Where do I find more information?
To determine whether the good or service you are selling is taxable, please consult the Financial Services Tax Status Chart.
For further information on Harmonized Sales Tax, visit Financial Services HST.