Please note that, as an insurance company, LAWPRO does not provide tax advice. The answers provided below represent our understanding of the application of the various tax laws. However, we encourage you to consult your tax adviser about the application of these tax laws.
As a general rule, both goods and services are subject to the 13 per cent HST. However, the legislation contains many exceptions to the general rule. The Ministry of Finance has published a guide to help businesses and individuals appreciate the differences.
No. Although the provincial sales tax for many goods and services has, in effect, been rolled into the HST, the Ministry of Finance has retained the PST on some items, such as an eight per cent provincial sales tax on insurance premiums.
The transaction levy surcharge remitted to LAWPRO is considered to be an insurance premium, and as such, does not attract the HST. If you disperse the charge to your clients then HST would apply. In this case, you send us the $100 and the balance of $13 for HST is remitted to the CRA directly.
The offices of LAWPRO are located on the traditional territory of many nations including the Mississaugas of the Credit, Anishnabeg, Chippewa, Haudenosaunee and Wendat peoples. Toronto is covered by Treaty 13 with the Mississaugas of the Credit. LAWPRO respects and acknowledges the histories, languages, knowledge systems, and cultures of First Nations, Metis, and Inuit nations.