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Queen's University

HST on Expenses - HST Paid

General Information

Almost everyone has to pay GST/HST on purchases of taxable supplies of goods and services. The HST will apply to all goods and services provided unless they are specifically exempted

For purchases by Queen’s, the place of supply will most often be Ontario. It is up to your supplier to charge the correct tax so you should not have to worry about it unless the supplier is unregistered to charge GST/HST (most foreign suppliers). In that case, self-assessment may be required. If you notice that the tax being charged is incorrect, you should request clarification from the supplier.

Queen’s is a Public Service Body (PSB) and can claim PSB rebates for goods and services paid or payable in the course of carrying out activities in its capacity as a university. There are two (2) PSB rebates Queen’s is eligible to claim:
• a percentage of the provincial part of the HST (new since implementation of HST), and
• a percentage of the federal part of the HST (no change with the implementation of HST)

Please refer to the section titled: What Rebates and Credits can Queen’s Claim on Purchases? for more information.

In addition to the PSB rebate, Queen’s can claim input tax credits (ITCs) for both the federal and provincial components of the HST paid on property and services acquired in the course of commercial activities.

 2.1 General Considerations
 2.2 Exemptions & Rebates
 2.3 Self Assessment
 2.4 Decision Tree - Self-Assessment


Kingston, Ontario, Canada. K7L 3N6. 613.533.2000