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Disbursements and the Harmonized Sales Tax (HST)

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)