The BC Ministry of Finance web page Jobs and the Economy - Facts about the HST, includes information for businesses and individuals, and includes a document which shows in detail which items will be subject to a higher tax under the HST, and which ones will not.

This Ontario Ministry of Finance web page has tables which show in detail which items will be subject to a higher tax under the HST, and which ones will not.

PEI tabled their 2010 budget on April 23rd, with no income tax changes announced.

The Taxpayers' Ombudsman is responsible for ensuring that Canada Revenue Agency respects the service rights in the Taxpayer Bill of Rights.

The Nova Scotia 2010 budget was tabled on April 6th, announcing a new high-income personal income tax bracket for 2010, offset by an elimination of the high-income surtax. The HST rate is being increased to 15% effective July 1, 2010. Two new refundable tax credits were introduced for low-income individuals/couples.

The Nunavut 2010 Budget was tabled on March 8th. The Nova Scotia 2010 Budget will be tabled on April 6th.

The Québec 2010 budget was tabled on March 30th, with the introduction of a health contribution as of July 1, 2010, further increase of the QST in 2012, and a new solidarity tax credit to replace 3 other tax credits.

The Yukon 2010 budget was tabled on March 25th, with no new tax changes announced

Newfoundland and Labrador's 2010 budget was tabled on March 29th, with reductions in the top 2 personal tax rates, increases to the age amount tax credit and Low Income Senior's Benefit, increase to the enhanced dividend tax credit, and reduction of the small business corporate income tax rate.

Ontario's 2010 budget was tabled on March 25th, with no new income tax changes announced.

Ontario will table their 2010 budget on March 25th, Newfoundland and Labrador on March 29th, and Quebec on March 30th.

Manitoba's 2010 budget was tabled on March 23rd, announcing a new Tuition Fee Income Tax Rebate Advance, expansion of the Fitness Tax Credit, and a new refundable Fertility Treatment Tax Credit.

Saskatchewan's 2010 budget was tabled on March 24th, with no new income tax changes announced.

The table of historic returns on stock markets and other investments has been updated to December 31, 2009.

A GST registrant in BC or Ontario should not be invoicing or collecting the provincial portion of the HST prior to May 1, 2010, for goods or services provided in BC or Ontario, even if the goods or services are to be provided on or after July 1, 2010. Some non-consumers may have to self-assess the provincial portion of the HST.

A GST registrant in BC or Ontario should not be invoicing or collecting the provincial portion of the HST prior to May 1, 2010, for goods or services provided in BC or Ontario, even if the goods or services are to be provided on or after July 1, 2010. Some non-consumers may have to self-assess the provincial portion of the HST.

We have added links to several information sheets published by CRA regarding the transition to HST, and point-of-sale rebates for various categories such as books, newspapers, prepared food and beverages, feminine hygiene products and children's goods.

We have added links to several information sheets published by CRA regarding the transition to HST, and point-of-sale rebates for various categories such as books, motor fuels, feminine hygiene products and children's goods.

The caregiver tax credit may be available to you if a parent or grandparent over 65 lives with you, even if they are not your dependent. This credit may also be available if certain other dependent relatives live with you. When you are able to claim the caregiver credit (or could have, if the relative had no income) for a relative who is eligible for the disability amount tax credit, you may also be able to transfer to yourself any unused portion of their disability tax credit.

In order to avoid doing an adjustment to your 2009 tax return later, RRSP contributions made in the first 60 days of 2010 should be reported on Schedule 7 of your 2009 tax return, even if you are not claiming the deduction for 2009.