The Province quietly tabled the transition rules to return to the Provincial Sales Tax when the HST is phased out at the end of March next year.
The 22 page document is pitched as a general description of the transition rules to re-institute the PST.
It, in essence, runs through a variety of scenarios for services which, with rare exception, mean if you buy it or pay for it as of April first next year, PST applies.
It sets out examples like a contractor putting a new roof on a home, buys the materials before April first, but installs them after, PST applies.
If you are in a hotel room for, say a week, from the end of March past April first, PST applies to your entire stay.
The document provides a very rough list of what products or services the PST will or will not apply to. The Province is promising a more in-depth list soon.
They also note the change requires legislative approval, and the fall session, as we know, was cancelled.
The document also does not include Federal measures, if any, to phase out the HST.
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