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GST/HST Info Sheet - wrayca.com

La version fran aise du pr sent document est intitul e Taxe de vente harmonis e de l Ontario Remboursement au point de vente pour les aliments et les boissons pr par s. GST/HST info Sheet GI-064 February 2010 Harmonized Sales Tax for Ontario Point-of-Sale Rebate on Prepared food and Beverages The Government of Ontario has proposed a harmonized sales tax (HST) which will come into effect on July 1, 2010. The HST rate will be 13% of which 5% will represent the federal part and 8% the provincial part.

3 • being paid or credited the rebate amount by the registrant supplier (e.g., a retailer) at the point of sale; or • filing a rebate claim with the CRA. Rebate amount paid or credited by registrant suppliers Generally, recipients of qualifying prepared food

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