Effective July 1, 2010, the Ontario and British Columbia provincial governments will implement a Harmonized Sales Tax, to replace the Provincial Sales Tax and Goods and Services Tax in both provinces. Generally, the HST will apply to most goods and services, real property and intangible supplies.

In Ontario, HST will be 13% (8% provincial tax, plus 5% Goods and Services Tax); in British Columbia, HST will be 12% (7% provincial tax plus 5% Goods and Services Tax). At the same time, the HST in Nova Scotia will increase to 15% - Newfoundland and Labrador and New Brunswick will remain at 13%.

This means that goods and services purchased from the CKC, and delivered after June 30, 2010 to any province that utilizes the Harmonized Sales Tax, must include the cost of that province’s HST. Goods and services delivered to any of the other provinces and territories will continue to be charged GST; and neither GST nor HST will apply to purchases delivered outside of Canada. For more information regarding the HST, you can visit the Canada Revenue Agency at www.cra.gc.ca/harmonization.