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ARTICLE · 30 JULY 2009

Falling in Line – British Columbia Sales Tax Harmonization

Blake, Cassels & Graydon LLP
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In March 2009, the Ontario government announced that it would be harmonizing its provincial sales tax with the federal Goods and Services Tax (GST) to create a 13% Harmonized Sales Tax (HST).

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Copyright 2009, Blake, Cassels & Graydon LLP

Originally published in Blakes Bulletin on Tax, July 2009

In March 2009, the Ontario government announced that it would be harmonizing its provincial sales tax with the federal Goods and Services Tax (GST) to create a 13% Harmonized Sales Tax (HST). The Quebec government then subsequently announced that it would also fully harmonize the Quebec Sales Tax with the GST. British Columbia (B.C.) has now fallen into line with its recent announcement to merge the 7% Social Service Tax (SST) with the GST to create a 12% HST. As in Ontario, B.C.'s new HST will take effect July 1, 2010.

The B.C. government waited until after the May election to seriously consider whether to harmonize the SST with the GST. Minister of Finance Colin Hansen indicated that the final impetus to proceed with harmonization was provided by greater flexibility shown by the federal government on the application of the HST. Previously, the federal

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