The document provides examples of how common products and services in Ontario will be affected by the new Harmonized Sales Tax (HST), beginning July 1, 2010. It lists items in categories such as clothing, food/beverages, home services, accommodation/travel, items around the house, and motorized vehicles. For each item, it indicates whether it was subject to GST or RST previously, and whether the amount of tax payable will change under the HST (which will be a combined 13% rate for most items). The majority of items listed will not see a tax change, but some services such as electricity, internet access, and home renovations will now be subject to a 13% HST rather than
This presentation is about talking on a person-to-person level about the safe, healthy, and vibrant, communities that we all want, the public structures that we build and maintain to make them that way, and how to talk to your friends and neighbors about the funding that helps us maintain those public structures.
This presentation is about talking on a person-to-person level about the safe, healthy, and vibrant, communities that we all want, the public structures that we build and maintain to make them that way, and how to talk to your friends and neighbors about the funding that helps us maintain those public structures.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
1. What’s Taxable Under
the HST and What’s Not?
Answering your questions about Ontario’s Harmonized Sales Tax
Here are examples of common products and services and how they will be affected by the HST.
CLOTHING AND FOOTWEAR:
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Adult Clothing 5% 8% No (remains 13%)
Children’s Clothing 5% No RST No (remains 5%)
Shoe Repair Service 5% 8% No (remains 13%)
Children’s Footwear 5% No RST if $30 or less No for footwear up to
size 6 (remains 5%)
Tailoring Services 5% 8% No (remains 13%)
Dry Cleaning Service 5% No RST Yes (changes to 13%)
FOOD AND BEVERAGES:
Did You Know?
6.6 million families and individuals in Ontario
will receive sales tax transition benefits in three
instalments over one year beginning in June 2010.
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Basic Groceries (e.g., Dairy, Meat, No GST No RST No HST
Vegetables, Canned goods)
Snack Foods (e.g., Chips, Pop) 5% 8% No (remains 13%)
Qualifying Prepared Food and 5% No RST No (remains 5%)
Beverages Sold for $4.00 or Less
Restaurant Meals for More 5% 8% No (remains 13%)
than $4.00
Alcoholic Beverages 5% 10-12% HST 13%1
1
Although sales tax on alcohol is decreasing, other alcohol fees and taxes are changing to continue to support social responsibility.
page 1
2. HOME SERVICES:
Did You Know?
93 per cent of all homes sold in Ontario, on
average, will not be subject to an additional tax
amount under HST.
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Cable Television Services 5% 8% No (remains 13%)
Cell Phone Services 5% 8% No (remains 13%)
Municipal Water No GST No RST No HST
Home Maintenance Equipment 5% 8% No (remains 13%)
Home Phone Services 5% 8% No (remains 13%)
Home Service Calls to Repair 5% 8% No (remains 13%)
Free-Standing Appliances such as
Stoves, Refrigerators, Washers,
Dryers, and Televisions
Home Insurance No GST 8% No (remains 8%)
Electricity and Heating 5% No RST Yes (changes to 13%)
(e.g., Natural Gas/Oil for Home)
Internet Access Services 5% No RST Yes (changes to 13%)
Home Service Calls by Electrician/ 5% No RST Yes (changes to 13%)
Plumber/Carpenter to Maintain or
Repair Furnace, Leaky Faucets,
Bathtub, Toilet, Electrical Wiring, etc.
Landscaping, Lawn-Care and 5% No RST Yes (changes to 13%)
Private Snow Removal
ACCOMMODATION AND TRAVEL:
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Luggage, Briefcases, Bags, etc. 5% 8% No (remains 13%)
Municipal Public Transit No GST No RST No HST
GO Transit No GST No RST No HST
Hotel Rooms 5% 5% Yes (changes to 13%)
Taxis 5% No RST Yes (changes to 13%)
Camping Sites 5% No RST Yes (changes to 13%)
Domestic Air, Rail and Bus Travel 5% No RST Yes (changes to 13%)
originating in Ontario
page 2
3. AROUND THE HOUSE:
Did You Know?
The comprehensive tax package provides
Ontarians with $11.8 billion in tax relief over
three years.
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Cleaning Products 5% 8% No (remains 13%)
Laundry Detergent, Fabric Softeners 5% 8% No (remains 13%)
Household Furniture 5% 8% No (remains 13%)
Refrigerators and Freezers 5% 8% No (remains 13%)
Pre-packaged Computer Software 5% 8% No (remains 13%)
Books (including Audio Books) 5% No RST No (remains 5%)
Newspapers 5% No RST No (remains 5%)
Magazines Purchased at Retail 5% 8% No (remains 13%)
Office Supplies, Stationary 5% 8% No (remains 13%)
Landscaping Materials 5% 8% No (remains 13%)
Including Sod, Seeds, Plants
Linens (e.g., Blankets, Towels, 5% 8% No (remains 13%)
Sheets)
Tents, Sleeping Bags, Camping 5% 8% No (remains 13%)
Supplies
Tools 5% 8% No (remains 13%)
Patio Furniture 5% 8% No (remains 13%)
Barbeques, Lawnmowers, 5% 8% No (remains 13%)
Snowblowers, Sprinklers
Toys (e.g., Puzzles, Games, Action 5% 8% No (remains 13%)
Figures, Dolls, Playsets)
Outdoor Play Equipment 5% 8% No (remains 13%)
(e.g., Swing Set, Sandbox, Slides)
Crafting Supplies 5% 8% No (remains 13%)
Building Materials (e.g., Lumber, 5% 8% No (remains 13%)
Concrete Mix)
Magazines Purchased by 5% No RST Yes (changes to 13%)
Subscription
Home Renovations 5% No RST Yes (changes to 13%)
page 3
4. MOTORIZED VEHICLES:
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Vehicle Parts 5% 8% No (remains 13%)
Short-Term Auto Rentals 5% 8% No (remains 13%)
Lease of a Vehicle 5% 8% No (remains 13%)
Child Car Seats and Booster Seats 5% No RST No (remains 5%)
Auto Insurance No GST No RST No HST
Labour Charges to Repair Vehicle 5% 8% No (remains 13%)
Oil Change 5% 8% No (remains 13%)
Tires 5% 8% No (remains 13%)
Window Repair 5% 8% No (remains 13%)
Purchase of Vehicle from Dealer 5% 8% No (remains 13%)
Boats 5% 8% No (remains 13%)
Snowmobiles 5% 8% No (remains 13%)
Recreational Vehicles 5% 8% No (remains 13%)
Private Resale of Vehicles No GST 8% Yes2 (changes to 13%)
Gasoline/Diesel 5% No RST Yes (changes to 13%)
2
HST does not apply; however, Ontario will maintain the RST on private transfers of used vehicles at a rate of 13 per cent to help
ensure a level-playing field between sales by dealerships and private sales.
HOME PURCHASES:
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
New Homes up to $400,000 5% No RST No change3
News Homes over $400,000 5% No RST Yes3A
Resale Homes No GST No RST No HST
Real Estate Commissions 5% No RST Yes (changes to 13%)
3
The new housing rebate will be 75 per cent of the Ontario component of the HST, up to a maximum of $24,000. The rebate will
ensure that buyers of homes priced up to $400,000 will, on average, pay no more tax than under the RST system. However,
applicable RST on building supplies is embedded in the price of the home.
3A
New homes purchased as primary residences, valued at $400,000 or more will be eligible for the maximum new housing rebate of
$24,000.
page 4
5. HEALTH PRODUCTS AND SERVICES:
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Audiologist Services No GST No RST No HST if offered by a
practitioner of the service.
Chiropractor Services No GST No RST No HST if offered by a
practitioner of the service.
Physiotherapist Services No GST No RST No HST if offered by a
practitioner of the service.
Pharmacist Dispensing Fees No GST No RST No HST
Over-the-Counter Medications 5% 8% No (remains 13%)
Prescription Drugs No GST No RST No HST
Some Medical Devices No GST No RST No HST
Includes walkers, hearing aids
Prescription glasses/contact lenses No GST No RST No HST
Feminine Hygiene Products 5% No RST No (remains 5%)
Adult Incontinence Products No GST No RST No HST
Diapers 5% No RST No (remains 5%)
Cosmetics 5% 8% No (remains 13%)
Hair Care Products (e.g., Shampoo, 5% 8% No (remains 13%)
Conditioner, Styling Products)
Dental Hygiene Products 5% 8% No (remains 13%)
(e.g., Toothpaste, Toothbrushes)
Massage Therapy Services 5% No RST Yes (changes to 13%)
Vitamins 5% No RST Yes (changes to 13%)
page 5
6. MEMBERSHIPS, ENTERTAINMENT AND SPORTS EQUIPMENT:
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Admissions to Professional 5% 10% Combined rate going
Sporting Events down to 13% from
current 15%
Movie Tickets 5% 10% Combined rate going
down to 13% from
current 15%
Music Lessons No GST No RST No HST
Skis and Snowboards 5% 8% No (remains 13%)
Hockey Equipment 5% 8% No (remains 13%)
Golf Clubs 5% 8% No (remains 13%)
Green Fees for Golf 5% No RST Yes (changes to 13%)
Gym and Athletic Membership Fees 5% No RST Yes (changes to 13%)
Ballet, Karaté, Trampoline, Hockey, 5% No RST Yes4 (changes to 13%)
Soccer Lessons, etc.
Tickets for Live Theatre with 3,200 5% No RST Yes5 (changes to 13%)
Seats or Less
4
HST taxable, although some could be HST-exempt if provided by a public service body to children 14 and under and underprivileged
individuals with a disability.
5
HST taxable, although some could be exempt if maximum admission charged by a public service body is $1 or less, if the admissions
are made in the course of the fundraising events where charitable receipts for income tax purposes may be issued, or admissions are
to amateur performances.
LEASES AND RENTALS:
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Condo Fees No GST6 No RST6 No HST6
Residential Rents No GST No RST No HST
Hockey Rink and Hall Rental Fees 5% No RST Yes (changes to 13%)
6
Residential condo fees charged to residents are exempt; however, purchases by condominium corporations will be subject to HST,
if applicable.
page 6
7. ELECTRONICS:
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
TVs 5% 8% No (remains 13%)
DVD and Blu-ray Players and 5% 8% No (remains 13%)
Accessories
MP3 Players 5% 8% No (remains 13%)
Cell Phones, Smart Phones 5% 8% No (remains 13%)
Cell phone service 5% 8% No (remains 13%)
CDs, DVDs and Blu-ray discs 5% 8% No (remains 13%)
PROFESSIONAL AND PERSONAL SERVICES:
Did You Know?
Approximately 2.8 million families and individuals would benefit from the
proposed Ontario Energy and Property Tax Credit, which would provide
over $1.2 billion annually in energy and property tax relief.
GST-taxable before RST-taxable before Is there a change to the
July 1, 2010 July 1, 2010 amount of tax payable
under the HST?
Child Care Services No GST No RST No HST
Legal Aid No GST No RST No HST
Coffins and Urns Purchased 5% 8% No (remains 13%)
Separately from a Package of
Funeral Services
Fitness Trainer 5% No RST Yes (changes to 13%)
Hair Stylist/Barber 5% No RST Yes (changes to 13%)
Esthetician Services 5% No RST Yes (changes to 13%)
(e.g. Manicures, Pedicures, Facials)
Funeral Services 5% No RST Yes (changes to 13%)
Legal Fees 5% No RST Yes (changes to 13%)
page 7