Additional Information

HST Information Office Final Report

• Final Report - August 2011

HST Public Forums Appendices

• Appendix A: Briefing Note (Removal of Facebook Wall Posts)
• Appendix B: Check List Template
• Appendix C: Event Brief Sample
• Appendix D: Post Forum Report Template
• Appendix E: Budget
• Appendix F: News Releases
• Appendix G: Translated News Releases
• Appendix H: Fact Sheet
• Appendix I: Translated Fact Sheet
• Appendix J: Moderator Bios Fact Sheet
• Appendix K: Media Relations Protocol
• Appendix L: Key Messages
• Appendix M: Chinese Media Clippings
• Appendix N: Chinese Translated Media Clippings
• Appendix O: Media Clippings – Online
• Appendix P: Media Clippings ‐ Print
• Appendix Q: Website Numbers (Google Analytics)
• Appendix R: Online Communication Elements Screen Captures
• Appendix S: Poster Sample
• Appendix T: Media Plan Schedule
• Appendix U: Chinese Publications (Advertising)
• Appendix V: Punjabi Publications (Advertising)
• Appendix W: HST Online Advertising Report

Moving Forward

• Moving Forward
• Common Questions About Returning to the PST

Reports and Studies

• HST or PST Truth or Consequences - Dr. Jon Kesselman, Simon Fraser University, May 2011
• Report of the Independent Panel - Jim Dinning, George Morfitt, Tracy Redies, John Richards, May 2011
• Economic and Fiscal Impacts of Rescinding the Harmonized Sales Tax in British Columbia - Ernie Stokes, Centre for Spatial Economics, March 2011
• Consumer Impacts of BC’s Harmonized Sales Tax - Dr. Jon Kesselman, Simon Fraser University; Business Council of British Columbia, February 2011

• HST Misconceptions - A short brief addressing the economic consequences of the Harmonized Sales Tax. Business Council of British Columbia; October 5, 2010

• The Economic Impact of HST Reform - TD Bank Financial Group, Special Report, July 2010

• "The Harmonized Sales Tax – Through an Economic Prism" - Dr. Jon Kesselman, Simon Fraser University; Business Council of British Columbia, Policy Perspectives, Vol. 17 No. 2, April 2010
• British Columbia’s Harmonized Sales Tax: A Giant Leap in the Province’s Competitiveness - Dr. Jack Mintz, School of Public Policy, University of Calgary, March 2010
• Evolution or Extinction: Harmonization in a British Columbia that Works - David Baxter, Ryan Berlin, and Andrew Ramlo; The Urban Futures Institute; March 2010

2009

• "Not a Tax Grab After All: A Second Look At Ontario's HST" - Ernie Lightman and Andrew Mitchell, Canadian Centre for Policy Alternatives, December 14, 2009
• "What’s New in GST?" - David M. Sherman, GST Times, No. 236 C, July 2009

• Sales Taxes in Canada: The GST-HST-QST-RST “System” - Richard M. Bird and Pierre-Pascal Gendron; Rotman School of Management, University of Toronto and The Business School, Humber Institute of Technology and Advanced Learning, May 2009
• Hot Topics in Economics: Why Harmonization was the right choice for Ontario - Sabrina Browarski, April 27, 2009

• Made in Ontario: The Case for Sales Tax Harmonization - Bernie Stokes and Robin Somerville, Centre for Spacial Economics for the Ontario Chamber of Commerce, 2009

2008

• Investment in British Columbia: Current Realities and the Way Forward - Andrew Sharpe, Jean-Francois Aresenault and Peter Harrison; Centre for the study of living Standards; BC Progress Board; December 12, 2008
• Productivity Drivers in British Columbia: Strategic Areas for Improvement - Andrew Sharpe and Jean-Francois Arsenault, Centre for the Study of Living Standards, December 2008

• Time for a Vision of Ontario’s Economy: Much of the foundation for Past Economic Success Has Crumbled - Don Drummond and Derek Burleton, TD Economics Special Report, September 29, 2008

• The impact on investment of replacing a retail sales tax by a value-added tax: evidence from Canadian experience - Richard Bird and Michael Smart, University of Toronto, June 2008

• Harmonize Consumption Taxes to Improve Economic Efficiency - The Conference Board of Canada Briefing, April 2008
• Slicing the Pie: Federal Assistance for Provincial Sales Tax Reform - Benjamin Dachis, CD Howe Institute, April 8, 2008
• GST harmonization: not sexy, but smart - Jason Clemens & Niels Veldhuis, Fraser Forum, February 2008

2007

• Lessons in Harmony: What Experience in the Atlantic Provinces Shows About the Benefits of a Harmonized Sales Tax - Dr. Michael Smart, University of Toronto; C.D. Howe Institute, Commentary, No. 253, July 2007
• The economic impacts of value added taxation: Evidence from the HST provinces - Dr. Michael Smart, University of Toronto, February 2007

2006

• Boosting Incomes, Confronting Demographic Change: BC’s “Productivity Imperitive” - BC Progress Board, April 10, 2006
• BC Competition Council Recommendations by the Chartered Accountants of British Columbia - submission to the BC Competition Council, May 30, 2006
• Submission to the BC Competition Council - Business Council of BC, February 14, 2006
  A Value Added Tax System in British Columbia - Submission to the BC Ministry of Small Business and Revenue by the PST Action Group, Canadian Manufacturers & Exporters, January 27, 2006

2005

• Taxing smarter for prosperity - The Institute for Competitiveness and Prosperity, March 2005 Reports on the Budget Consultation Process

Legislation

• Excise Tax Act

• BC HST Excise Tax Amendments

Provincial

• Consumption Tax Rebate and Transition Act (Bill 9)
• Province Eliminates PST News Release

Federal – Provincial Agreements

• B.C. Comprehensive Integrated Tax Coordination Agreement (CITCA)

• CITCA Amendment (Mar. 2010)

• BC/CRA Human Resources Agreement

• Canada-BC Reciprocal Tax Agreement

B.C. Harmonized Sales Tax Notices

• HST General Transitional Rules
• Provincial Sales Tax Transitional Rules
• Hotel Room Tax Transitional Rules

• Point-of-Sale Rebates

• Rebate Threshold and Transitional Rules for New Housing

• Temporary Recapture of Input Tax Credits Requirement

• Residential Energy Credit Program -Notice to Energy Suppliers

• HST Notice for Suppliers of Taxable Property and Services to the B.C. Government

• HST Invoicing Requirements

• Residential Energy Credit and Rebate Program – Notice for Consumers

• Multijurisdictional Vehicle (MJV) Tax – Notice for Commercial Motor Carriers/Owner-Operators

Canada Revenue Agency GST/HST Notices

• GST/HST Info Sheets

• GST/HST Rebates

• Sign up for Canada Revenue Agency Tax Notice Updates