Disbursements and the Harmonized Sales Tax

The Canada Revenue Agency (CRA) administers the Harmonized Sales Tax (HST), and sets policy regarding the application of the HST. The CRA has issued a number of GST/HST Policy Statements, including a policy for lawyers' disbursements, GST/HST Policy Statement P-209R.  Inquiries on CRA Policy Statements, their application, or their interpretation should contact the CRA's Excise and GST/HST Rulings and Interpretations Service directly at 1-800-959-8287.

Additional Resources:

Canada Revenue Agency, Goods and services tax/harmonized sales tax (GST/HST)

Harmonized Sales Tax (HST)

LawPRO Transaction Levies and the Harmonized Sales Tax (HST)

Showing the Harmonized Sales Tax (HST) on a Statement of Account

Withdrawing the Harmonized Sales Tax (HST) From Trust

Books and Record Keeping Requirements for the Harmonized Sales Tax (HST)