4. New Brunswick
4.1
Participation
CITCA participating province.
4.2
Contact office
Manager
Consumer Tax
Revenue Division
Department of Finance
P.O. Box 3000
Fredericton, New Brunswick
E3B 5G5
(506) 453-2404
4.3
Account number
An exemption certificate must be used.
4.4
Harmonized sales tax
Federal departments are required to pay HST in New Brunswick.
Federal departments are also required to pay HST on third
party purchases by employees in the course of employment
related travel including supplies and transportation, meals,
accommodation, taxi services and incidental travel related
expenses, as well as purchases out of petty cash.
4.5
Ancillary taxes and other fees
Canada will pay the ancillary taxes and other fees levied or
collected under the following legislation and as though such
taxes and fees were applicable to Canada:
- Gasoline and Motive Fuel Tax Act, R.S. N.B., 1973, c.
G-3
- Motor Vehicle Act, R.S. N.B., 1973, c.
M-17
- Tobacco Tax Act, R.S. N.B., 1973, c. T-7
- The Admission and Amusement Act, R.S. N.B., 1988, c.
A-2.1
- The Motorized Snow Vehicles Act, R.S. N.B., 1973, c.
M-18
- The Motor Carrier Act, R.S. N.B., 1973, c.
M-16
4.6
Additional information
Canada is presently negotiating the renewal of reciprocal
taxation administrative arrangements with New Brunswick. Until
the arrangements are renewed, both governments will continue to
follow the terms of the agreements concluded in March 1991.
5. Quebec
5.1
Participation
RTA partaking province.
5.2 Contact office
Directeur des taxes à la consommation
Direction générale de la législation
3800, rue Marly
Sainte-Foy, Québec
G1X 4A5
(418) 652-4632
5.3 Registration number
An exemption certificate must be used.
5.4 Provincial general sales tax
Federal departments are exempt from paying provincial general
sales tax in Quebec. However, federal departments are required to
pay general sales tax on third party purchases by
employees in the course of employment related travel including
supplies and transportation, meals, accommodation, taxi services
and incidental travel related expenses, as well as purchases out
of petty cash.
5.5 Ancillary taxes and other fees
Canada will pay the ancillary taxes and other fees imposed
under the provincial sales tax legislation, as established for
the purposes of Part VII of the Federal-Provincial Fiscal
Arrangements and Federal Post-Secondary Education and Health
Contributions Act (1985 Revised Statutes) and levied or
collected under the following legislation as though such taxes
and fees were applicable to Canada:
- Tobacco Tax Act, R.S.Q., c. 1-2
- Fuel Tax Act, R.S.Q., c. T-1
- Highway Safety Code, R.S.Q., c. 24.1
- Broadcast Advertising Tax Act, R.S.Q., c.
T-2
- Retail Sales Tax Act, R.S.Q., c. 1-1, except
for Chapter II
- Quebec Sales Tax Act, R.S.Q., c. T-0.1, except
for the Title I and transitional provisions related thereto.
5.6 Exemption certificate
This is to certify that the property and/or services ordered
or purchased by (insert name of Department/Agency) are being
purchased with Crown funds, and are therefore not subject to
sales and consumption taxes of the Province of Quebec.
________________________________
Signature of Authorized Official
5.7 Additional information
5.7.1 Quebec Sales Tax (QST) on taxi and limousine
services
(a) Since July 1, 1992, QST has applied to taxi and limousine
services in Quebec. However, under the reciprocal taxation
agreements, the Government of Canada is exempt from provincial
sales taxes, including taxes on services received. QST therefore
does not apply to taxi and limousine services, provided that:
- a "voucher" or charge account system is used;
- the taxi or limousine company bills the government
directly;
- the department or agency provides the taxi or limousine
company with a tax exemption certificate.
(b) However, QST does apply to taxi and limousine services
paid for in cash by employees traveling on official business. The
department or agency is required to reimburse the employee for
the price of the trip (including QST) and this cost is then
charged to departmental or agency appropriations.
(c) Since it would be difficult for the taxi or limousine
driver not to add QST to the prices shown on the meter,
departments and agencies must ensure, in verifying their
accounts, that QST does not appear on invoices sent to the
government by taxi and limousine companies.
5.7.2 Quebec tax on insurance premiums
(a) Under the reciprocal taxation agreement with Quebec, the
tax on insurance premiums is considered an ancillary tax. The
federal government is therefore required to pay the sales tax on
insurance premiums relating to life, health or physical integrity
policies, since part of the policy is assigned to the assumption
of risk in Quebec.
(b) The sales tax which applies to the employer's share of
premiums for employee group insurance plans, such as disability
insurance and the Public Service Medical Insurance Plan, is
calculated and remitted directly to the Province of Quebec by the
regional pay offices of Public Works and Government Services
Canada (PWGSC).
5.7.3 Motor vehicle fleet management services
Federal departments are exempt from paying provincial general
sales tax where they have entered into an agreement for motor
fleet maintenance service for vehicles owned by Canada and where
the contractor has accepted the liability for payment to third
parties for goods and services to maintain the vehicles. Such
payments to third parties are deemed to be made by Canada, and,
as a result, are exempt from provincial sales tax at point of
purchase.
6. Ontario
6.1 Participation
RTA partaking province.
6.2 Contact office
Senior Manager
Legislation
Ontario Ministry of Finance
Retail Sales Tax Branch
33 King Street West
Oshawa, Ontario
L1H 8H7
(905) 433-6322
6.3 Permit number
11708174G
6.4 Provincial general sales tax
Federal departments are exempt from paying provincial general
sales tax in Ontario. However, federal departments are required
to pay general sales tax on third party purchases by
employees in the course of employment related travel including
supplies and transportation, meals, accommodation, taxi services
and incidental travel related expenses, as well as purchases out
of petty cash.
6.5 Ancillary taxes and other fees
Canada will pay the ancillary taxes and other fees imposed
under the provincial sales tax legislation, as established for
the purposes of Part VII of the Federal-Provincial Fiscal
Arrangements and Federal Post-Secondary Education and Health
Contributions Act (1985 Revised Statutes) and levied or
collected under the following legislation as though such taxes
and fees were applicable to Canada:
- Gasoline Tax Act, R.S.O., 1990, c. G.5
- Fuel Tax Act, S.O., 1990, c. F.35
- The Highway Traffic Act, R.S.O., 1990, c. H.8
- Truck Transportation Act, R.S.O., 1990, c. T.22
- Public Vehicles Act, R.S.O., 1990, c. P.54
- Tobacco Tax Act, R.S.O., 1990, c. T.10
- Motorized Snow Vehicles Act, R.S.O., 1990, c.
M.44
- Off-Road Vehicles Act, R.S.O., 1990, c. O.4
6.6 Federal vendor
This province considers all federal departments and agencies
as a single vendor. As a result, federal vendors cannot claim
commissions individually.
6.7 Additional information
Federal departments are exempt from paying provincial general
sales tax where they have entered into an agreement for motor
fleet maintenance service for vehicles owned by Canada and where
the contractor has accepted the liability for payment to third
parties for goods and services to maintain the vehicles. Such
payments to third parties are deemed to be made by Canada, and,
as a result, are exempt from provincial sales tax at point of
purchase.
7. Manitoba
7.1 Participation
RTA partaking province.
7.2 Contact office
Manager
Tax Information and Advisory Services
Retail Sales Tax Branch
Department of Finance
Room 101, Norquay Building
401 York Avenue
Winnipeg, Manitoba
R3C 0P8
(204) 945-6444
7.3 Registration number
390-516-0
7.4 Provincial general sales tax
Federal departments are exempt from paying provincial general
sales tax in Manitoba. However, federal departments are required
to pay general sales tax on third party purchases by
employees in the course of employment related travel including
supplies and transportation, meals, accommodation, taxi services
and incidental travel related expenses, as well as purchases out
of petty cash.
7.5 Ancillary taxes and other fees
Canada will pay the ancillary taxes and other fees imposed
under the provincial sales tax legislation, as established for
the purposes of Part VII of the Federal-Provincial Fiscal
Arrangements and Federal Post-Secondary Education and Health
Contributions Act (1985 Revised Statutes) and imposed or
collected under the following legislation as though such taxes
and fees were applicable to Canada:
- The Gasoline Tax Act, C.C.S.M., c. G40
- The Motive Fuel Tax Act, C.C.S.M., c. M220
- The Highway Traffic Act, C.C.S.M., c. H60
- The Tobacco Tax Act, C.C.S.M., c. T80
- The Off-Road Vehicles Act, C.C.S.M., c. O31
7.6 Additional information
Federal departments are exempt from paying provincial general
sales tax where they have entered into an agreement for motor
fleet maintenance service for vehicles owned by Canada and where
the contractor has accepted the liability for payment to third
parties for goods and services to maintain the vehicles. Such
payments to third parties are deemed to be made by Canada, and,
as a result, are exempt from provincial sales tax at point of
purchase.
8. Saskatchewan
8.1 Participation
RTA partaking province.
8.2 Contact office
Saskatchewan Finance
Revenue Division
2350 Albert Street
Regina, Saskatchewan
S4P 4A6
(306) 787-6645 (From Regina)
1-800-667-6102 (From elsewhere)
8.3 Account number
An exemption certificate must be used.
8.4 Provincial general sales tax
Federal departments are exempt from paying provincial general
sales tax in Saskatchewan. However, federal departments are
required to pay general sales tax on third party purchases
by employees in the course of employment related travel including
supplies and transportation, meals, accommodation, taxi services
and incidental travel related expenses, as well as purchases out
of petty cash.
8.5 Ancillary taxes and other fees
Canada will pay the ancillary taxes and other fees imposed
under the provincial sales tax legislation, as established for
the purposes of Part VII of the Federal-Provincial Fiscal
Arrangements and Federal Post-Secondary Education and Health
Contributions Act (1985 Revised Statutes) and imposed or
collected under the following legislation as though such taxes
and fees were applicable to Canada:
- Liquor Consumption Tax, S.S., 1979, c.
L-19.1
- The Highway Traffic Act, S.S., 1986, c.
H-3.1
- The Tobacco Tax Act, R.S.S., 1978, c. T-15
Canada does not pay provincial tax or fee imposed under the
Fuel Tax Act, 1987, S.S., 1986-87, c.
F-32.2. An exemption certificate must be presented.
8.6 Exemption certificate
This is to certify that the property and/or services ordered
or purchased by (insert name of Department/Agency) are being
purchased with Crown funds, and are therefore not subject to
sales and consumption taxes of the Province of Saskatchewan.
________________________________
Signature of Authorized Official
8.7 Additional information
Federal departments are exempt from paying provincial general
sales tax where they have entered into an agreement for motor
fleet maintenance service for vehicles owned by Canada and where
the contractor has accepted the liability for payment to third
parties for goods and services to maintain the vehicles. Such
payments to third parties are deemed to be made by Canada, and,
as a result, are exempt from provincial sales tax at point of
purchase.
9. Alberta
9.1 Participation
Non-partaking province.
9.2 Contact office
Province of Alberta - Treasury
Revenue Administration
9811 109th Street
Edmonton, Alberta
T5K 2L5
(780) 427-3044
9.3 Account number
Not applicable
9.4 Provincial general sales tax
Alberta has no provincial sales tax. However, if a provincial
sales tax is introduced, the sales tax exemption certificate
would have to appear on purchasing orders or other purchase
documents.
9.5 Ancillary taxes and other fees
Not applicable
9.6 Exemption certificate
This is to certify that the property and/or services ordered
or purchased by (insert name of Department/Agency) are being
purchased with Crown funds, and are therefore not subject to
sales and consumption taxes of the Province of Alberta.
________________________________
Signature of Authorized Official
9.7 Additional information
(a) Canada does not pay ancillary taxes in Alberta.
Nevertheless, taxes are to be paid on third party
purchases for temporary accommodations (hotel tax) and
gasoline in order to facilitate administration.
(b) The "Advance Disposal Surcharge" (sometimes referred to as
the "Alberta Tire Tax") is not considered to be a tax and must
therefore be paid.
10. British Columbia
10.1 Participation
RTA partaking province.
10.2 Contact office
Manager
Taxable Services
Ministry of Finance
Consumer Taxation Branch
500-605 Robson Street
Vancouver, British Columbia
V6B 5J3
(604) 660-4524
10.3 Account number
005521
10.4 Provincial general sales tax
Federal departments are exempt from paying provincial general
sales tax in British Columbia. However, federal departments are
required to pay general sales tax on third party purchases
by employees in the course of employment related travel including
supplies and transportation, meals, accommodation, taxi services
and incidental travel related expenses, as well as purchases out
of petty cash.
10.5 Ancillary taxes and other fees
Canada will pay the ancillary taxes and other fees imposed
under the provincial sales tax legislation, as established for
the purposes of Part VII of the Federal-Provincial Fiscal
Arrangements and Federal Post-Secondary Education and Health
Contributions Act (1985 Revised Statutes) and levied or
collected under the following legislation as though such taxes
and fees were applicable to Canada:
- Social Service Tax Act, R.S.B.C., 1979, c. 388
(Environmental tax only, not PST)
- Motor Fuel Tax Act, S.B.C., 1985, c. 76
- Motor Vehicle Act, S.B.C., 1979, c. 288
- Commercial Transport Act, S.B.C., 1979, c. 55
- Motor Carrier Act, S.B.C., 1979, c. 286
- Tobacco Tax Act, S.B.C., 1979, c. 404
- Hotel Room Tax Act, S.B.C., 1979, c. 183
- Motor Vehicle (All Terrain) Act, S.B.C., 1979, c.
289
10.6 Federal vendor
This province considers all federal departments and agencies
as a single vendor. As a result, federal vendors may not claim
commissions individually.
10.7 Additional information
10.7.1 "Green" tax levied by British Columbia
(a) In British Columbia, a "green" tax applies to the purchase
of lead batteries weighing more than 2 kg and to the purchase of
new tires with a unit price in excess of $30.
(b) Departments and agencies shall continue to pay these fees
at the rate of $5 per battery and $3 per tire directly to
suppliers when purchasing these items, including the purchase of
vehicles. These payments are to be charged to departmental
appropriations.
10.7.2 Motor vehicle fleet management services
Federal departments are exempt from paying provincial general
sales tax where they have entered into an agreement for motor
fleet maintenance service for vehicles owned by Canada and where
the contractor has accepted the liability for payment to third
parties for goods and services to maintain the vehicles. Such
payments to third parties are deemed to be made by Canada, and,
as a result, are exempt from provincial sales tax at point of
purchase.
11. Northwest Territories
11.1 Participation
RTA partaking territory.
11.2 Contact office
Director
Taxation
Department of Finance
Yellowknife, NWT
X1A 0L9
(403) 873-3470 (From Yellowknife)
1-800-661-0820 (From elsewhere)
11.3 Tax number
An exemption certificate must be used.
11.4 Provincial general sales tax
The NWT has no provincial sales tax. However, if a provincial
sales tax is introduced, the sales tax exemption certificate
would have to appear on purchasing orders or other purchase
documents.
11.5 Ancillary taxes and other fees
Under the agreement with the Northwest Territories, the
federal government is not required to pay ancillary taxes.
11.6 Exemption certificate
This is to certify that the property and/or services ordered
or purchased by (insert name of Department/Agency) are being
purchased with Crown funds, and are therefore not subject to
consumption taxes of the Northwest Territories.
________________________________
Signature of Authorized Official
12. Yukon Territory
12.1 Participation
RTA partaking territory.
12.2 Contact office
Commodity Tax Clerk
Department of Finance
P.O. Box 2703
Whitehorse, Yukon
Y1A 2C6
(403) 667-5345
12.3 Provincial general sales tax
The Yukon Territory has no provincial sales tax. However, if a
provincial sales tax is introduced, the sales tax exemption
certificate would have to appear on purchasing orders or other
purchase documents.
12.4 Ancillary taxes and other fees
Under the agreement with the Yukon Territory, the federal
government is not required to pay ancillary taxes.
12.5 Exemption certificate
This is to certify that the property and/or services ordered
or purchased by (insert name of Department/Agency) are being
purchased with Crown funds, and are therefore not subject to
consumption taxes of the Yukon Territory.
________________________________
Signature of Authorized Official
13. Provincial Tax and Harmonized Sales Tax Status
Summary
|
NFLD |
PEI |
NS |
NB |
QUE |
ONT |
MAN |
SASK |
ALTA |
BC |
NWT |
YUKON |
Harmonized sales tax |
T |
-
|
T |
T |
-
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
General sales taxes |
(6) |
E |
(6) |
(6) |
E |
E |
E |
E |
N/A |
E |
N/A |
N/A |
Ancillary Taxes |
|
|
|
|
|
|
|
|
|
|
|
|
Tobacco |
T |
T |
T |
T |
T |
T |
T |
T |
E |
T |
E |
E |
Gasoline |
T |
T |
T |
T |
T |
T |
T |
E |
E |
T |
E |
E |
Vehicle registration fees |
T |
T |
T |
T |
T |
T |
T |
T |
E |
T |
E |
E |
Other |
|
|
(1) |
(1) |
(2) |
|
|
|
(5) |
(3+4) |
|
|
Third Party Purchases |
|
|
|
|
|
|
|
|
|
|
|
|
Harmonized sales tax |
T |
-
|
T |
T |
-
|
-
|
-
|
-
|
-
|
-
|
-
|
-
|
General sales taxes |
(6) |
T |
(6) |
(6) |
T |
T |
T |
T |
N/A |
T |
N/A |
N/A |
Meals |
T |
T |
T |
T |
T |
T |
T |
T |
N/A |
T |
T |
T |
Temporary accommodation |
T |
T |
T |
T |
T |
T |
T |
T |
T |
T |
T |
T |
Gasoline |
T |
T |
T |
T |
T |
T |
T |
T |
T |
T |
T |
T |
Motor Vehicle Fleet Management
Services |
T |
E |
T |
T |
E |
E |
E |
E |
N/A |
E |
N/A |
N/A |
Note:
T = Tax payable by federal departments
E = Exempt
N/A = Not applicable (goods and services exempt from tax under
current provincial legislation)
(1) The Admission and Amusement Tax must be paid in Nova
Scotia and New Brunswick
(2) The Broadcast Advertising and Insurance Tax must be paid
in Quebec
(3) The Environmental Fees (batteries and tires) must be paid
in British Columbia
(4) The Hotel Room Tax must be paid in British Columbia
(5) The "Advance Disposal Surcharge" (sometimes referred to as
he "Alberta Tire Tax") is not considered to be a tax and must
therefore be paid.
(6) Provincial general sales tax was removed concurrent with
the introduction of the HST.
|