HST FAQs
Invoices
Sales
- Book Sales
- Book Sales Across Canada - What Rate to Charge
- Bookstore Sales
- Ch'nook Advanced Management Certificate Tuition
- Clinical Test Material Booklet
- Consulting Services by Doctors or Physicians
- Course vs Workshop or Seminar
- Donated Art
- Liquor Sales & Rental to Internal Customers
- Royalty & Reprint Fees
- Shipping Charges Related to Books Sales
- Sport Field Rentals (HST Transitional Rules)
- Tax Status of Short Course, Summer School, Conference & Workshop
- Tax Status of Baked Goods - Singly vs. Multiple
- Test Material
- Used Clickers or Digital Services
Rebates
- Book Rebate - What is a book?
- Book Rebate - Purchase of Periodicals by Subscription
- Freight Charges - POS Rebate & Rental of Textbooks
- Non-Resident Rebate From Goods Purchased & Exported
- Pension Plan - Deemed Supply, Rebate Process
Exemptions
- Exemptions for GST will also apply for HST purposes
- HST Exemption of Meal Plans
- UBC Dairy Education & Research Centre - PST Farm Exemptions
- Services Exempt from GST - Exempt from HST
Purchases
- PCard & HST Reimbursement of Travel Costs by Conference Organizers
- Vendor Outside BC Required to Charge HST or UBC Self-Assess
Self-Assessment
- Self-Assessment Requirements for University
- PCard Requirement to Self Assess PVAT portion of HST
- Requirement to Self-Assess PVAT on Purchase of Property
- Self-Assessment of BC Component of HST on Lease of Property & Software Maintenance
- TRIUMF Invoice - Rebate Available - Self Assessment Required
Memberships/ Registration Fees / Conferences
- Annual Membership Fees - Canadian Research Knowledge Network
- Annual Membership Fees - Council on Library Information Resources
- Applicatinon Fee for Faculty of Law
- BC Principals and Vice Principals Association Conference
- Conference Registration Fees, Exhibitors Fees & Sponsorships
- Memberships in Professional & Library Associations
Other Provinces
Reporting
- Forms for Filing HST Returns & Rebates
- HST Filing Requirements During Transitional Period
- Mandatory Electronic Filing Requirement
- Point of Sale & Invoice Formats
- Time Limits for Claiming Input Tax Credits & Rebates
Others
- Application of GST-HST to Stemcell Service Contract
- Continuting Professional Development Programs for Pharmacists
- GST-HST on GE-Science Co-Op Student Salaries
- Meaning of the Terms Program & Recreational for Purposes of V-III-16 to the ETA
- Small Supplier Status
- UBC Bookstore (used books, copyright fees, library fines, library cards, copy cards)
