Financial Services
Queen's University-
Policies
- New Travel and Procurement Policy Related FAQ's
- Approval Authority
- Cash
- Deposits
-
Harmonized Sales Tax
- HST Introduction
- Place of Supply Rules for HST
- HST Self Assessment
- Ontario First Nations Point of Sale HST Exemption
- GST Rebate Being Claimed on Purchases
- Hospitality
- Insurance
- Investment Related
- Journal Entries
- Loans
- Making Payments
- Managing Funds
- Perquisites
- Physical Assets
- Procurement
- Records Retention
- Safe Disclosure Reporting and Investigation
- Travel (for travel taken up to and including March 31/12)
- Travel and Related Expenses (Effective April 1/12)
- T2200 Guidelines
- Travel Expense Claim Information
- Travel Expense Claim Examples
Place of Supply Rules for HST
Taxable supplies that are made in Canada will be subject to HST. The place of supply rules determine whether a supplier has made a supply of goods or services in a participating province, the supplier is required to collect and remit the HST.
HST Tax Rates for Participating Provinces (last updated May 2013):
| Province | HST Rate |
| Ontario | 13% |
| New Brunswick | 13% |
| Nova Scotia | 15% |
| Newfoundland and Labrador | 13% |
| Prince Edward Island | 14% |
Place of Supply Rules for participating HST provinces listed above:
The HST rate will be the rate that applies to the province in which good or service is being provided. For example, if Queen’s holds courses in New Brunswick it must charge the 13% HST which applies to New Brunswick.
Place of Supply Rules for Non - Participating HST provinces:
Any goods that are sold and delivered to the non-HST provinces should only be charged the GST (5%). If the university is not a registered vendor in a particular province (except Saskatchewan), it will be the responsibility of the consumer to self assess the applicable provincial sales tax on their purchase.