Global Provincial Taxation UC.
A list of deductions components are provided that will require that provincial taxation be calculated for them. These components were reviewed and additional components were created to hold the tax amount for certain identified deductions were created. The sales tax portion of the deductions was built with two usercalcs.
The first usercalc will read from the payheader to determine the work location of the employee and then load the stored (IMVR) rates for HST and PST if required into global variables. These global variables are then used when an additional UC is passed an amount to be taxed it will return the amount of the tax that can be stored in the required PC.
To support this process a list of variables was created in IMVR for each province for both HST and PST rates including known date effective changes.
A callable UC CALL-PROV TAX is then used to determine the appropriate tax.
Below is an example of the setup for one province.
IMVR_Tax_setup.jpg
Prov/
Terr 2012 Rate
Provincial Web Sites
| Prov | GST/HST | PST | Notes |
|---|---|---|---|
| BC | 12% HST | n/a(3) | BC Consumer Taxes TaxTips.ca PST in BC and BC HST BC Harmonized Sales Tax |
| AB | 5% GST | n/a | |
| SK | 5% GST | 5% | Saskatchewan Provincial Sales Tax |
| MB | 5% GST | 7% | Manitoba Retail Sales Tax |
| ON | 13% HST | n/a(4) | Ontario Retail Sales Tax TaxTips.ca Ontario HST Ontario HST |
| QC | 5% GST | 9.5%(1) | Québec QST and GST - for businesses Québec QST and GST - for individuals |
| NL | 13% HST | n/a | |
| NS | 15% HST(5) | n/a | |
| NB | 13% HST | n/a | |
| PE | 5% GST | 10%(2) | Prince Edward Island Revenue Tax |
| NT | 5% GST | n/a | |
| NU | 5% GST | n/a | |
| YT | 5% GST | n/a |
(1) The sales tax is applied to the total of the selling price plus the GST. The 9.5% QST rate is effective January 1, 2012. Effective January 1, 2013, the QST rate will be 9.975%, but will no longer be charged on GST. This results in no change to the total tax.
(2) The sales tax in PE is applied to the total of the selling price plus the GST.
As per the PE 2012 Budget, PEI will remove the provincial sales tax and implement HST, with a rate of 14%, effective April 1, 2013.
(3) BC still has some sales taxes, such as the tax on designated property (vehicles, boats and aircraft). See the link above to BC Consumer Taxes for more information. The HST in BC was overturned by a referendum, so BC will return to a 7% PST plus 5% GST system April 1, 2013.
(4) Ontario still has retail sales tax on insurance and on private sales of used motor vehicles. See the link to Ontario Retail Sales Tax for more information.
(5) NS 2012 Budget announced that their HST rate will be reduced to 14% on January 1, 2014 and 13% on January 1, 2015.
Businesses which sell taxable goods and/or services in each province are required to register as a vendor to collect the provincial retail sales tax where applicable.
Revised: October 21, 2012
The UC below will review the current payheader and determine the work province and load this into a global variable that will be called in the calculation of the applicable tax amount. This UC is at the beginning of the pay point.
Global_Prov_10-1040.jpg
Global_Prov_1045-1075.jpg
Global_Prov_1077-99999.jpg
The tax calculation is in a UC that is built to be called and do the calculation and return the amount of the tax.
CALL_PROV Tax.jpg
Below is a partial example of how it is used. The UC that does the work will call the calculating UC for each PC that requires a tax amount to be calculated.
PR-BEN SALE TAX.jpg
These UC were added to the pay point IPPP so that they are called during the pay cycle.
