Are you ready for implementation of OHST?
With the introduction of OHST on July 1st, 2010 the government has taken the opportunity to make significant changes to the legislation. All though there has been no legislation issued to date regarding OHST and the expected release date of the new legislation will be around March 31, 2010, there has been significant budget comments and pronouncements that we have summarized below to give you an opportunity to start planning.
NEW RULE: The government will no longer use the location of services performed as the determining factor for the application of Sales Tax. It has been proposed that it will now be based upon where the supplier obtains a business address of a customer in Canada, supply will be regarded as made in the province in which the particular address is located. If no address is provided, sales fall under the province in which the greatest portion of the work is performed.
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