Sales Tax in New province (Old and New province are Harmonized)

Tax Topics
1

A business (sole proprietorship which is HST registered) has moved from Ontario to Nova Scotia in 2022.

I realize both Nova Scotia and Ontario are harmonized provinces, however, Nova Scotia has an HST rate of 15% while Ontario’s is 13%.

Over the years, the business has collected and remitted HST on the GST/HST return.

Now that the business is in Nova Scotia would the sales tax charged and remitted be the same as it was in Ontario (collecting HST and remitting on the GST/HST return) except that the rate is now 15% for sales in Nova Scotia?

2

Yes, I don’t see what would change.

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3

Depends where the products or services are being provided. If the company now provides services in Nova Scotia, it should be charging Nova Scotia HST. However, if the company is delivering products or services in multiple jurisdictions (i.e. online), it should be charging GST or HST applicable to the location of the customer.

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