Non-partaking province (province ne prenant pas part) - means a province or territory which is not a party to a Reciprocal Taxation Agreement.
Non-participating province (province non participante) - means a province or territory which is not a party to a Comprehensive Integrated Tax Coordination Agreement.
Partaking province (province prenant part) - means a province or territory which is a party to a Reciprocal Taxation Agreement.
Participating provinces (provinces participantes) - means the provinces of Newfoundland, Nova Scotia, and New Brunswick, and such other provinces as may join in the Comprehensive Integrated Tax Coordination Agreement from time to time.
Third party purchases (achats de tiers) - are 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.
To ensure that the provisions of the Federal-Provincial RTA and CITCA concluded with provincial governments in respect of the payment of certain provincial taxes and the collection and remittance of general PST and HST are adhered to and implemented by all federal government departments and agencies.
The policy of the federal government is to fully comply with the terms of the RTA and the CITCA concluded with the provinces and territories and to pay and to collect and remit all the applicable taxes.
This policy applies to all organizations considered to be departments within the meaning of section 2 of the Financial Administration Act.
Departments will pay the ancillary taxes required by the Reciprocal Taxation Agreements with all provinces and territories as described in Appendices B and C for each province.
In those provinces which offer commissions to individual vendors, and when cost-effective, registered federal vendors must claim the amount of compensation provided for under the respective provincial statutes on an individual basis.
Note: Treasury Board Secretariat publications are available in electronic format only. They can be accessed through the TBS Web site on the Government Enterprise Network (GENet), the federal government internal network, at the following address:
http://publiservice.tbs-sct.gc.ca/
and on the TBS Web site on the Internet at:
The RTA and CITCA are complementary and both types of agreements may run concurrently. As a result departments continue to be required to pay ancillary taxes in participating provinces (see 3.2 below).
1.1 Participating Provinces
Canada has CITCA with the provinces of Newfoundland, Nova Scotia and New Brunswick. See the Policy on the Application of the Goods and Services Tax and Harmonized Sales Tax in the Departments and Agencies of the Government of Canada, Comptrollership, Treasury Board Secretariat publication, for the appropriate accounting and other information related to the HST.
1.2 Collection of HST
Federal departments in all provinces which sell taxable goods and services to a recipient in a participating province are required to collect and file appropriate returns for the HST.
1.3 Payment of HST
Federal departments in all provinces must pay suppliers the HST for taxable goods and services it receives in participating provinces.
2.1 Partaking provinces
2.2 Collection of provincial sales taxes
Federal departments which sell taxable goods are required to collect and remit provincial sales taxes in all provinces. The collection of provincial taxes is required by all RTA except the one with Yukon and the administrative arrangements with New Brunswick. However, even in provinces without an agreement covering the collection of taxes, it is the federal government policy to collect and remit general sales and ancillary taxes. Note, however, that the participating provinces do not charge PST.
2.3 Payment of PST
Federal departments are exempt from paying general PST in all provinces.
2.4 Other
Provincial sales taxes include all taxes and fees levied by the appropriate provincial and territorial governments and are classified as follows.
3.1 General sales taxes
A general sales tax is considered to be a tax of general application payable by the purchaser on the value of goods, property or services acquired, and is levied under a provincial retail sales tax statute or its equivalent. The HST is not considered to be a provincial general sales tax.
3.2 Ancillary taxes
The tax rate to be applied is based on the province where the goods are to be delivered.
No general sales taxes are paid and the provincial sales tax license number applicable to the particular provinces must appear on all purchase documents at the time of the purchase made directly on behalf of a department or agency.
When a provincial audit indicates that a department or agency did not comply with provisions of the provincial tax legislation, the province may recommend changes, where warranted, to correct procedures in areas of non-compliance.
1.1 Participation
CITCA participating province and RTA partaking province.
1.2 Contact office
Manager
Tax Information and Rulings
Tax Administration Branch
Department of Finance - Newfoundland
P.O. Box 8720
St. John's, Newfoundland
A1B 4K1
(709) 729-3831
1.3 Account number
32243-0-09
1.4 Harmonized sales tax
Federal departments are required to pay HST in Newfoundland. 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.
1.5 Ancillary taxes and other fees
Canada will pay 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:
2.1 Participation
RTA partaking province.
2.2 Contact office
Chief Tax Administrator
Department of Provincial Treasury
Provincial Revenue
Province of Prince Edward Island
P.O. Box 1330
Charlottetown, PEI
C1A 7N1
(902) 368-4146
2.3 Account number
OP-10000-250
2.4 Provincial general sales tax
Federal departments are exempt from paying provincial general sales tax in Prince Edward Island. 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.
2.5 Ancillary taxes and other fees
Canada will pay the 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:
2.6 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.
3.1 Participation
CITCA participating province and RTA partaking province.
3.2 Contact Office
Manager
Tax Information and Vendor Services
Provincial Tax Commission
P.O. Box 755
Halifax, Nova Scotia
B3J 2V4
(902) 424-6317
3.3 Account number
U84-00-03172-3
3.4 Harmonized sales tax
Federal departments are required to pay HST in Nova Scotia. 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.
3.5 Ancillary taxes and other fees
Canada will pay the 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:
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:
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.
5.1 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:
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
5.7.2 Quebec tax on insurance premiums
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.
6.1 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:
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.
7.1 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:
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.
8.1 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:
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.
9.1 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
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:
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
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.
11.1 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
12.1 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
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.