Financial Services
Queen's University-
Policies
- New Travel and Procurement Policy Related FAQ's
- Approval Authority
- Cash
- Deposits
- Harmonized Sales Tax
- 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
Federal & Provincial Taxes
Queen’s University receives a partial refund of GST and HST that it pays. This refund is passed to departments and/or research projects by charging only non-refundable portion of taxes to accounts.
For a department or a research project to access this refund,taxes must be correctly calculated on claim forms.
| Province | HST/GST | PST |
| Ontario, New Brunswick, Newfoundland | 13% | None |
| Nova Scotia | 15% | None |
| Prince Edward Island | 14% 1 | None |
| Alberta | 5% | None |
| Northwest Territories | 5% | None |
| Yukon | 5% | None |
| Nunavut | 5% | None |
| Saskatchewan | 5% | 5% |
| Manitoba | 5% | 7% |
| Quebec | 5% | 9.975% 2 |
| British Columbia | 5% | 7% 3 |
Last updated May 2013
1 Effective April 1, 2013, Prince Edward Island harmonized their taxation, and now charges 14% HST on sales. Previously, PEI applied a 10% provincial sales tax to the total of the selling price plus the GST.
2 Effective January 1, 2013, Quebec harmonized their taxation, and now charges 14.975% QST. Previously, Quebec applied a 9.5% provincial sales tax to the total of the selling price plus the GST.
3 Effective April 1, 2013, British Columbia de-harmonized their taxation, and now charges 7% PST on sales in addition to the 5% GST. Previously, BC applied a 12% HST on sales in the province.
How to manually calculate HST/GST if it is not showing on the receipt
(Applicable for provinces where HST is charged – BC, Ontario, Nova Scotia, New Brunswick, Newfoundland or only GST is charged – NWT, Nunavut, Yukon, Alberta – this manual calculation cannot be used for Quebec or PEI)
Total (amount of receipt) divided by (1 + applicable HST/GST per above table) e.g. 1.13 (ON) = amount before tax. Then subtract the total after tax from the total before tax to get the amount of tax paid.
Example:
ON receipt where the HST/GST is 13%: to calculate amount of tax included in a $10.00 receipt:
$10.00 / 1.13 = $8.85 (amount before tax)
$10.00 - $8.85 = $1.15 (amount of HST/GST paid)
HST/GST on a $10.00 receipt = $1.15
Need Help?
To assist you with your calculations, click on the table below to access the Excel table. Enter your information in the yellow cells. Data will be returned in the green cells.
Example:
PEI receipt where the HST/GST is 14%: to calculate amount of tax included in a $10.00 receipt:
