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HST

HRLaw: End of the year wrap up and other legislative changes effective January 1, 2013

Several changes to pension, employment standards, payroll and other legal requirements are coming into force January 1, 2013 or later. Below you will find brief summaries, listed by jurisdiction, of some of the important changes employers need to know about and prepare for: (The post is now updated and includes the new AODA Built environment requirements coming into force January 1, 2013).

 

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Rules to reinstate BC sales tax regime proposed

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In case you missed it, in February, the federal Department of Finance announced its “Transitional rules relating to the elimination of the harmonized sales tax in British Columbia.” BC is aiming to revert from the unpopular harmonized sales tax to separate provincial and federal sales taxes by April 1, 2013.

 

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Québec and Ontario sales taxes on group employee benefits

Employee benefits are subject to provincial sales in both Ontario and Québec, at 8 and 9 percent respectively. These sales taxes only apply to coverage provided through group plans so, for example, term life insurance provided to just one individual is not subject to tax. These taxes are separate from the normal HST, GST or QST that apply in these provinces. These taxes apply to both employee and employer payments of premiums for the coverage or benefits supplied.

 

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And now an update on HST transitions!

If you’ve been following the story of Quebec’s efforts to harmonize its sales tax (the QST) with the federal Goods and Services Tax, you probably know that it took a bit longer than expected, besides the 19 previous years of semi-harmonization during which nothing really happened. The federal government and the province originally set a deadline of September 15 to reach a deal, but they subsequently extended the period, and as of Friday, the deed is done—kind of.

 

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Moving forward on the HST

We last discussed British Columbia’s and Ontario’s transition to harmonized sales taxes in March, and now they’re here. In fact, as you well know, they’ve been here for more than two months, and not everyone is happy about it. British Columbians in particular are angry, and have called for a referendum on the issue, which will take place next September. Ontarians have once again shown their stoic side as the government tells them what’s best. While many have complained, no one has made a significant attempt to repeal the tax.

 

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Happy Canada Day everyone! And look out for all the laws coming into force today

First, we at First Reference would like to wish everybody a happy and safe Canada Day! Second, several laws in various jurisdictions are coming into force today. They are…

 

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