EQUIFLASH [ONLINE HST RESOURCES FOR EQUITY MEMBERS]

[CAEA e-drive]

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ONLINE HST RESOURCES FOR EQUITY MEMBERS
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The harmonized sales tax (HST) was implemented on July 1, 2010 in Ontario and British Columbia, and the HST rate was increased to 15% in Nova Scotia.

Equity has prepared a helpful resource to assist members to determine whether HST or GST tax is payable on a contract.
Please visit http://www.caea.com for more information.

Self-employed individuals may direct HST enquiries to the Canada Revenue Agency toll-free information line at 1-800-959-5525. Additional online information for members residing in British Columbia and Ontario follows.

RESOURCES FOR BRITISH COLUMBIA RESIDENTS:
The HST is now applied on most supplies of goods and services made in British Columbia at a rate of 12%, consisting of the 5% federal portion and a 7% provincial portion.
Visit the Canada Revenue Agency's webpage at
http://www.cra-arc.gc.ca/gncy/hrmnztn/bc/menu-eng.html for more information.

MORE RESOURCES FOR ONTARIO RESIDENTS:
The HST is now applied on most supplies of goods and services made in Ontario at a rate of 13%, consisting of the 5% federal portion and an 8% provincial portion.
Visit the Ontario Ministry of Revenue's webpage on the HST at http://www.rev.gov.on.ca/en/taxchange/publications.html and the Canada Revenue Agency's webpage at
http://www.cra-arc.gc.ca/gncy/hrmnztn/on/menu-eng.html for more information

ADDITIONAL INFORMATION:
The Canadian Conference of the Arts' "HST Information Bulletin" offers an overview of the information currently available on the HST and on how the HST will affect cultural goods and services (http://www.ccarts.ca/en/advocacy/bulletins/2010/1410.htm).

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Canadian Actors' Equity Association
44 Victoria Street, 12th floor
Toronto, ON  M5C 3C4
tel: 416-867-9165
fax: 416-867-9246
communications at caea.com
www.caea.com


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