On July 1st, 2010, Ontario’s “Harmonized Sales Tax” (HST) becomes effective. HST will replace the GST currently charged for ESA services. GST/HST registered customers can claim an input tax credit with the Canada Revenue Agency for HST charged by ESA.
Ontario’s Ministry of Revenue has developed transitional rules for GST/HST charged on billings from May 1st, 2010 to June 30th, 2010. ESA will provide updates on how these transitional rules will apply to specific ESA services prior to May 1st, 2010.