The University’s purchases are subject to HST at the current rate of 13%. Due to the University’s status as a public institution with the Canada Revenue Agency, we receive a rebate of a portion of the HST. This means the effective rate of sales tax paid by the University is 3.41%.
When purchases are made outside of the province of Ontario or outside of Canada, unique rules apply, and Self Assessment of HST may be required.
University of Windsor HST Number
The University of Windsor’s HST Account number is: 108162611 RT0001.
Calculating HST on Purchases
Campus members can use the HST Voucher Calculator to determine the amount of tax applicable to their purchase. The Canada Revenue Agency GST/HST calculator (and rates) is another tool to help with tax decision making.
HST References and Training
Download the Decision Tree - Detailed Self-Assesment Requirements for Importable Taxable Supplies to better understand the tax implications of purchasing goods or services from foreign vendors.
The Canadian Association of University Business Officers (CAUBO) has issued Tax Resources designed to support Universities. CAUBO members can visit the CAUBO website to access these resources.
Jenifer Gritke – Assistant Director, Financial Reporting