{"id":2245,"date":"2009-11-30T11:23:30","date_gmt":"2009-11-30T15:23:30","guid":{"rendered":"http:\/\/carleton.ca\/finance\/?page_id=2245"},"modified":"2024-09-06T20:14:30","modified_gmt":"2024-09-07T00:14:30","slug":"hst","status":"publish","type":"page","link":"https:\/\/carleton.ca\/financialservices\/hst\/","title":{"rendered":"Harmonized Sales Tax"},"content":{"rendered":"<p>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).<\/p>\n<p>This website provides information on the HST including what rebates to expect and when to charge the tax on the sale of goods and services.\u00a0 Should you have any questions concerning the HST, please forward them to <a href=\"&#x6d;&#97;i&#x6c;&#116;o&#x3a;&#x68;&#115;&#x74;&#x63;&#111;m&#x6d;&#105;t&#x74;&#x65;&#101;&#x40;&#x63;&#97;r&#x6c;&#101;t&#x6f;&#x6e;&#46;&#x63;&#x61;\">hst&#99;&#111;&#109;&#109;&#x69;&#x74;&#x74;&#x65;&#x65;&#x40;&#x63;arl&#101;&#116;&#111;&#110;&#46;&#x63;&#x61;<\/a>.<\/p>\n<h2>How does the HST work?<\/h2>\n<h3>Purchase of Goods and Services<\/h3>\n<p>The majority of goods and services, such as office supplies, furniture, research equipment, conference registration, and professional services,\u00a0\u00a0 include both federal (5%) and provincial (8%) components for a total rate of 13% HST; however, the University receives a rebate of 73.769% on the combined tax amount.<\/p>\n<h4>Example<\/h4>\n<ul>\n<li>$100 + 13% HST = $113.00 minus federal\/ provincial rebates = $103.41<\/li>\n<li>This means the amount of HST paid, after rebates, is 3.41%.<\/li>\n<li><strong>Note:<\/strong> If the unit\/project has been set up to receive an input tax credit, the total amount of the tax will be rebated.<\/li>\n<\/ul>\n<p>Where necessary, HST will be self-assessed on goods or services provided by an international vendor. Purchase Orders are set up to include 13% HST, even if tax is not included on the vendor\u2019s quote. When the invoices are ready to be paid, Accounts Payable will ensure the correct taxes are being recorded and any subsequent rebate is applied.<\/p>\n<h3>Sale of Goods and Services<\/h3>\n<p>The HST is applied to all goods and services, with a few exceptions.\u00a0 To determine if the sale is taxable, find the good or service in the <a href=\"https:\/\/carleton.ca\/financialservices\/tax-status-chart\/\">tax status chart<\/a>. Unless specifically approved by Financial Services, all invoices must be issued through <a href=\"https:\/\/carleton.ca\/financialservices\/business-operations\/accounts-receivable\/\">General Accounts Receivable (GAR)<\/a> to ensure that the invoice meets Canada Revenue Agency (CRA) invoice requirements.<\/p>\n<h4>Sales to Third Parties in a Province other than Ontario<\/h4>\n<p>Harmonized Sales Tax is composed of a combination of the 5% Federal Goods and Services Tax (GST) and the provincial tax rate (PST).\u00a0 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.<\/p>\n<p>The Canada Revenue Agency&#8217;s \u201cplace of supply\u201d rules require that tax is charged based on where the product or service is being consumed.<\/p>\n<p>Therefore, when selling goods or services that will be <strong>delivered to a province other than Ontario<\/strong>, the appropriate taxes must be included on the invoice as follows:<\/p>\n<ul>\n<li>If the good or service <span style=\"text-decoration: underline;\">is delivered to<\/span> an HST-participating province, HST is applied as outlined below in place of the Ontario HST rate.<\/li>\n<\/ul>\n<ul>\n<li>If the good or service <span style=\"text-decoration: underline;\">is delivered to<\/span> a GST province (non-HST-participating province), only GST is charged at 5%.\u00a0 The assessment of the provincial taxes is the responsibility of the receiving party.<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; height: 360px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\"><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\" colspan=\"2\"><strong>Tax Rate<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\"><strong>Location of End User<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\"><strong>HST<\/strong><\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\"><strong>GST<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Alberta<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">5%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">British Columbia<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">5%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Manitoba<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">5%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">New Brunswick<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">15%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Newfoundland &amp; Labrador<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">15%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Nova Scotia<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">15%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Northwest Territories<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">5%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Nunavut<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">5%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Ontario<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">13%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Prince Edward Island<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">15%<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Quebec<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">5%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Saskatchewan<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">5%<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 33.3333%; height: 24px;\">Yukon<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"width: 33.3333%; text-align: center; height: 24px;\">5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>HST Exemptions<\/h3>\n<p>The HST does not apply to the following sales:<\/p>\n<ul>\n<li>Goods or services exported outside of Canada<\/li>\n<li>Sales made for nominal* consideration (direct cost recovery).<\/li>\n<li>Any goods that receive a point-of-sale rebate on the provincial component of the HST should only have the federal (GST) portion of 5% applied. This includes:\n<ul>\n<li>Print (newspapers)<\/li>\n<li>Books (includes audio books)<\/li>\n<li>Prepared meals less than $4<\/li>\n<li>Children\u2019s clothing<\/li>\n<li>Feminine hygiene products<\/li>\n<\/ul>\n<\/li>\n<li>Goods and services supplied by Carleton University that are directly related to our primary purpose (i.e. application fees, tuition for credit, and long-term and continuous occupancy in residence)<\/li>\n<\/ul>\n<p>*<em>Nominal refers to an amount less than or equal to the direct cost of the goods\/services purchased less the HST rebate, without any allocation for overhead, salaries, etc.\u00a0 In such cases, sufficient documentation must be retained to support the omission of taxes.\u00a0<\/em><em>All invoices should be created by <a href=\"https:\/\/carleton.ca\/financialservices\/business-operations\/accounts-receivable\/\">General Accounts Receivable (GAR)<\/a>.\u00a0 <\/em><em>Please consult <a href=\"&#109;&#x61;&#105;&#x6c;t&#x6f;:&#104;&#x73;&#116;&#x63;&#111;&#x6d;m&#x69;t&#116;&#x65;&#101;&#x40;c&#x61;r&#x6c;&#x65;&#116;&#x6f;&#110;&#x2e;c&#x61;\">hstcommi&#116;&#116;&#101;&#101;&#64;&#99;&#97;&#114;&#108;&#101;&#x74;&#x6f;&#x6e;&#x2e;&#x63;&#x61;<\/a> if you plan to charge a third party for direct cost recovery.<\/em><\/p>\n<p><\/p>\n<h3>Internal Service Providers<\/h3>\n<p>Internal Service Providers (ie. Carleton departments that sell goods or services to other Carleton departments) should not be assessing HST when billing internally.<\/p>\n<p>Sometimes groups that are related to Carleton, but that are separate entities* (e.g. Carleton University Students\u2019 Association) are granted permission to use the university\u2019s internal processes and systems (such as eShop) to obtain goods and services from Internal Service Providers. In these cases, HST should be applied to the payment, unless it\u2019s a direct cost recovery (as described above).<\/p>\n<p><em>*If the fund\/index begins with an \u201c8\u201d, the good or service is being charged to a <a href=\"https:\/\/carleton.ca\/facts\/glossary\/f\/funds-trust-fit\/\">funds in trust <\/a><\/em><em>account, meaning the entity is not part of Carleton University.<\/em><\/p>\n<p><\/p>\n<p><\/p>\n<div id=\"_mcePaste\" style=\"position: absolute; left: -10000px; top: 5px; width: 1px; height: 1px; overflow: hidden;\">\n<p><!-- [if gte mso 10]> <mce:style><! \/* Style Definitions *\/ table.MsoNormalTable {mso-style-name:\"Table Normal\"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:\"\"; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:\"Calibri\",\"sans-serif\";} --> <!--[endif]--><\/p>\n<p class=\"MsoNoSpacing\"><span lang=\"EN\">HST is applied to all goods and services, with a few exceptions.To determine if the sale is taxable, find the good or service in the tax status chart.<\/span><\/p>\n<p class=\"MsoNoSpacing\"><span lang=\"EN\">The sales invoice must show:<\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 1in; text-indent: -0.25in;\"><span lang=\"EN\" style=\"font-family: &amp;amp;\">o<\/span><span lang=\"EN\">the tax charged<\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 1in; text-indent: -0.25in;\"><span lang=\"EN\" style=\"font-family: &amp;amp;\">o<\/span><span lang=\"EN\">the rate of HST\/GST used<\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 1in; text-indent: -0.25in;\"><span lang=\"EN\" style=\"font-family: &amp;amp;\">o<\/span><span lang=\"EN\">the university\u2019s HST tax registration number<\/span><\/p>\n<p class=\"MsoNoSpacing\"><span lang=\"EN\">When issuing a refund, sales tax is to be calculated at the same rate that was charged when the original supply was invoiced. ** Please note:no PST adjustments may be done after October 31, 2010.<\/span><\/p>\n<h2><span lang=\"EN\">Sales to Third Parties Outside of Ontario<\/span><\/h2>\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span lang=\"EN\" style=\"font-size: 10pt; font-family: &amp;amp;\">Effective July 1, 2010, Ontario and British Columbia joined the Maritime Provinces in adopting a single value-added Harmonized Sales Tax (HST) which contains both a federal and provincial portion. <\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">Additionally, new \u201cplace of supply\u201d rules were introduced by Revenue Canada that make it necessary to charge tax based on where the product or service is being consumed.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">Therefore, when making a sale on a good\/service <strong>delivered outside of Ontario<\/strong>, the appropriate taxes must be included on the invoice as follows:<\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 0.5in; text-indent: -0.25in;\"><span lang=\"EN\" style=\"font-family: Symbol;\">\u00b7<\/span><span lang=\"EN\">If the good or service <span style=\"text-decoration: underline;\">is delivered to<\/span> an HST-participating province, HST is applied as per chart.\u00a0 No additional federal or provincial tax is applicable. <\/span><\/p>\n<table class=\"MsoNormalTable\" style=\"margin-left: 64.55pt;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 170.1pt; padding: 0in;\" valign=\"top\" width=\"227\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">Ontario<\/span><\/p>\n<\/td>\n<td style=\"width: 85.05pt; padding: 0in;\" valign=\"top\" width=\"113\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">13% <\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 170.1pt; padding: 0in;\" valign=\"top\" width=\"227\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">British Columbia<\/span><\/p>\n<\/td>\n<td style=\"width: 85.05pt; padding: 0in;\" valign=\"top\" width=\"113\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">12% <\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 170.1pt; padding: 0in;\" valign=\"top\" width=\"227\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">Nova Scotia*<\/span><\/p>\n<\/td>\n<td style=\"width: 85.05pt; padding: 0in;\" valign=\"top\" width=\"113\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">15% <\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 170.1pt; padding: 0in;\" valign=\"top\" width=\"227\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">New Brunswick<\/span><\/p>\n<\/td>\n<td style=\"width: 85.05pt; padding: 0in;\" valign=\"top\" width=\"113\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">13% <\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 170.1pt; padding: 0in;\" valign=\"top\" width=\"227\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">Newfoundland &amp; Labrador<\/span><\/p>\n<\/td>\n<td style=\"width: 85.05pt; padding: 0in;\" valign=\"top\" width=\"113\">\n<p class=\"MsoNormal\" style=\"line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">13% <\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"MsoNormal\" style=\"margin-left: 0.5in; text-indent: 0.5in; line-height: normal;\"><span style=\"font-size: 10pt; font-family: &amp;amp;\">*increased from 13%, effective July 1, 2010<\/span><\/p>\n<p class=\"MsoNoSpacing\" style=\"margin-left: 0.5in; text-indent: -0.25in;\"><span lang=\"EN\" style=\"font-family: Symbol;\">\u00b7<\/span><span lang=\"EN\">If the good or service <span style=\"text-decoration: underline;\">is delivered to<\/span> a GST province (non-HST-participating province), GST is charged at 5%.No provincial taxes are assessed, but rather the purchaser should self-assess when required. <\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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). This website provides information on the HST including what rebates to expect and when to [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":26,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Harmonized Sales Tax - Financial Services<\/title>\n<meta name=\"description\" content=\"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\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carleton.ca\/financialservices\/hst\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/carleton.ca\/financialservices\/hst\/\",\"url\":\"https:\/\/carleton.ca\/financialservices\/hst\/\",\"name\":\"Harmonized Sales Tax - 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