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Taxes after April 1

The HST is applied to anything payable (due) before April 1, 2013. Anything  paid after March 31, 2013, and wasn’t due before April 1, 2013, is subject to only the GST.

posted March 12, 2013

As you know, April 1, 2013 British Columbia scraps the 12% harmonized sales tax (HST). At that time, B.C. will return to collecting both provincial sales tax (7% PST) and goods and services tax (5% GST). This decision requires some changes to what taxes the College must legally bill you for and transfer to government. 

We’ve reviewed our requirements carefully and, in addition to our own research, we have worked with external tax consultants who agree that our approach is correct. The guiding rule is that HST is applied to anything payable (due) or paid before April 1, 2013. Anything paid after March 31, 2013, and wasn’t due before April 1, 2013, is subject to GST. Here is a table that gives a summary of the tax rules:


Summary of tax rules

Fees due before Apirl 1, 2013

Fees due after March 31, 2013

Fees are paid before April 1, 2013 12% HST applies 12% HST applies
Fees are paid after March 31, 2013 12% HST applies 5% GST applies


CRNBC’s renewal fees are due March 1. Sometimes these fees are not paid on time. To help explain how the new tax rules may apply to you, we’ve included some examples below.

If you are currently a practising CRNBC registrant, we are required at 2013-14 renewal to collect and pay to the federal government 12% HST. This is because renewal is required to be completed and paid for before April 1, 2013 (CRNBC renewal deadline is March 1). Regretfully, it is irrelevant, according to CRA, that most of the year covered is beyond April 1, 2013.
Example: Mary Jane has been registered with CRNBC since July 1994. Her renewal for the 2013-14 renewal year is due on March 1, 2013, the registration deadline as identified in the CRNBC Bylaws. Mary Jane renews and pays on Feb. 15, 2013. Her renewal fee includes the 12% HST because her renewal fees were due before April 1, 2013.  Next year, when she pays her 2014-15 year registration, her fees will be subject to 5% GST because the payments are paid after March 31, 2013.
Initial Registration
If you are a newly registered nurse and registering after March 31, 2013, 5% GST will apply. This is because you fees are both due and paid after March 31, 2013. If you either pay in advance of April 1, 2013 or process you application before April 1, 2013, 12% HST will apply.
Example: Jim Brown is a newly graduated nurse. After applying for registration and completing all of the requirements, his registration is approved on May 15, 2013 and he pays his registration fee the next day. His registration fee includes 5% GST because his fees are both due and paid after April 1, 2013. When he renews each year he will continue to pay 5% GST.
Tina Smith, Jim’s student colleague, graduated in January. She found a job right away, so in order to legally start working, she applied for registration and completed all of her requirements quickly on March 7, 2013. Her registration fee includes 12% HST because she is paying for her registration before April 1, 2013. When she renews she will pay 5% GST.
There are two possible registration periods, March 1 to the last day of February or September 1 to the last day of February. Those who reinstate before Sept. 1 are required to pay for the registration period from March 1 to the last day of February. This falls into the timeframe where HST is required. If someone reinstates after Sept. 1, they do not pay HST.
Example: Sue O’Brien forgot to renew her registration on time. She let her registration with CRNBC lapse. She missed the March 1 deadline and reinstated on April 14. Her registration obligation, regardless of the date she paid her fees, was March 1. So, in addition to paying the reinstatement fee, 12% HST will be applied.

If you are a non-practicing registrant, a student, a temporary registrant, or registering for a half-year, e.g. after August 31, 2013 you will pay 5% GST when you pay for your registration and will continue to pay GST for each subsequent renewal.

If you are applying for exams or registering for a learning event and pay before April 1, 2013, you will pay 12% HST. The same purchase made after April 1, 2013 includes 5% GST.

If you would like detailed information, take a look at a question and answer form developed by the Canada and Revenue Agency (PDF). You may also find of interest a recent article published by KPMG.

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