[BCMA] HST question

[Moderated BCMA subscriber listserv.]

Hello Ron,

I work part-time as a bookkeeper for a nonprofit, when I'm not working  
at the library, that is similar in that less than $30,000 in sales.  
All we had been allowed to do in the past was to claim half back on  
GST and with the HST we continue to claim half back GST and slightly  
over half of the PST portion of HST for supplies used by the  
organization. So before HST we collected 2.5% back now we would claim  
about 6% back. Of course the amounts might be different for you as  
there are categories listed on the CRA site and these numbers just  
applied for the organization I work for. Here is a link to a table on  
the CRA website with percentages to use for public service bodies.  
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rbts/psb/menu-eng.html

You can also call the CRA and talk to someone about your specific  
situation for free, you just might have to wait awhile to get through  
on the phone.

In terms of your balance sheet accounts I would just add a new one of  
hst payable and hst receivable. You do not need to separate the  
portions of the hst as the CRA will calculate that based on what group  
your organization is under.

Hope this helps.

Steven Wong
Assistant Librarian
Alert Bay Public Library & Museum

Quoting "Moderated BCMA subscriber listserv." <bcma at lists.vvv.com>:

> Hello all:
> Before HST, gift shops in museums that had less than $30,000 in annual sales
> did not have to charge PST or GST on books. Does this exemption still exist
> or should we charging HST, GST, or PST on book sales? Our gift shop sells
> less than $30,000/year. I can't find any answers on the HST sites.
> Thanks. Ron
>
>
> Ron Denman
> Director
> Chilliwack Museum and Archives
> 45820 Spadina Avenue
> Chilliwack, BC V2P 1T3
> Phone: 604-795-5210
>  <http://www.chilliwackmuseum.ca/> www.chilliwackmuseum.ca
>
>