Do the GST rules change province by province?
A. Except for HST vs. GST rates, no. The GST is a federal tax; however, some provinces have harmonized their provincial sales tax with the GST. If you live in the 3 provinces listed above, you collect the HST. If you live in a province that charges HST (harmonized GST and PST), read more about HST here: www.cra-arc.gc.ca/tax/business/topics/gst/corporation/hst/menu-e.html In Quebec, Revenu Quebec administers GST/HST. If you operate in Quebec, visit the Revenu Quebec Web site: www.revenu.gouv.qc.ca/eng/services/sgp_inscription/index.asp Q. I live in Nova Scotia, an HST province. If I sell an article to a Calgary magazine, newspaper or company, do I charge HST (15%) or GST (7%)? (I gather there is no PST in Alberta.) If I sell an article to a publication or company outside of NS but located in a province that collects PST, such as Ontario, do I charge HST or GST? A. If you did the work in Nova Scotia, you would charge HST of 15% before July 1, 2006 14% after July 1, 2006 to December 31,
