HST Impact on Summer Fees

The implementation of the Harmonized Sales Tax in Ontario becomes effective July 1 2010 with a provisional period starting May 1st. As such, the impact on fees will be as follows:

Fees (in full) paid by April 30th , 2010
GST applicable at 5%

Fees paid after April 30th, 2010
The May 16th to June 30th portion of the season is GST applicable at 5%
The July 1st to August 29th portion of the season is HST applicable at 13%

The OCUA summer season runs May 16th to August 29th, and as such we must charge HST on the portion of the season that falls after July 1st. The split equates to 45% of the fees being GST eligible, and 55% being HST eligible.

Example - Thursday League Registration
Register online by March 22, 2010, = $1,243 Fee + $62 GST =$1,305
Register online after March 22, pay before April 30th = $1,243 Fee + 3% late fee ($37) I + $64 GST = $1,344
Pay May 1st or later = $1,243 Fee + 3 % late fee ($37) + $29 GST + $92 HST = $1,401

HST Impact on Fall Fees
We will be opening Fall registration in April this year to allow teams to reduce their expense due to the implementation of the Harmonized Sales Tax. Teams registered with fees paid in full by April 30th will only be subject to GST. All fees afterwards will be charged HST at 13%.