Annual HST Return

How to File a Dual Rate Return

In 2010 in Ontario until June 30th invoices carried a 5% GST amount. From July 1st the rate became HST of 13%.

Do I file two returns? One for when I collected 5% and one for when I collected 13% or how is this handled?


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I am going to assume you are an annual GST/HST filer and not using the Quick Method or Simplified Method of Accounting for GST/HST. If this is the case, you are only going to file one return.

The return is completed the same way as before. It does not have different reporting lines for different rates. Sales, GST/HST collected and GST/HST paid are all lumped onto their appropriate lines.

There is some sort of formula that calculates what each province is paid based on whether they are a participating province or non-participating formula.

But here are some things to keep an eye out for when preparing your return:

1. New place of supply rules for services and intangible personal property came into effect May 1, 2010.

2. CRA will be auditing to ensure the transitional rules between May 1 and June 30, 2010 were adhered to.

3. Non consumers must self-assess HST on certain transactions between October 14, 2009 and April 30, 2010. Non consumers would be corporations, not for profits, registered charities, and individuals such as doctors and dentists who purchase for business use.

On the navigation button The Big Picture, there is a box with various links to HST articles that may be pertinent to your situation. You can also find all these links and more on the navigation button The GST HST.

I hope this information helps.

P.S. I would like to remind you there is a difference between information and advice. The general information provided in this post or on my site should not be construed as advice. You should not act or rely on this information without engaging professional advice specific to your situation prior to using this site content for any reason whatsoever.

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