The existing PST (Provincal Sales Tax) and GST (Goods & Services Tax) will be combined to create a single tax, the HST (Harmonized Sales Tax) at 13% in Ontario and 12% in B.C.
The HST will be applied to all transactions
starting July 1st, or transactions
for services that straddle July
1st, 2010 and are paid for after April
30th, 2010.
All transactions, including Ice Sales,
Programs and Leagues will be subject to
the new HST at a rate of 13% in Ontario and 12% in B.C.