Core Policy and Procedures Manual - Amendment Summary
June 11, 2010

Procedures

M. Harmonized Sales Tax

M. Harmonized Sales Tax – introduces the new requirement for the Province to pay HST effective July 1, 2010* on purchases and be entitled to a rebate of the tax from the Canada Revenue Agency. Key internal procedures to support government staff and guide HST implementation are outlined in sections M.1 through M.20.

* Effective May 1, 2010 with respect to the collection and remittance of HST on certain taxable services provided by the Province. Until July 01, 2010 no HST will apply to ministry purchases. (M.19 Transitional Rules).


Consequential Amendments Sections revised for repealed GST language and addition of new HST language: 4.3.2; 4.3.19; 6.3.3; 6.3.6; 7.3.1; 10.3.14; 10.3.15; C.5.3; C.7; C.10; C.12; C.17.4; D.1; D.3 to D.7; E.3.3; E.4; G.1; G.9 & J.1.


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