Posted by the Province of British Columbia

Posted by Canada Revenue Agency

HST Registration for Small Suppliers
Businesses that currently are not registered for the GST because they are considered a small supplier (any particular 4 consecutive calendar quarters that their income does not exceed $30,000), will also be able to opt out of HST.  Even if the supplier is currently registered for PST.
BC PST will cease June 30th, 2010.
However, as a small supplier, like with GST you may still voluntarily opt into the HST program for the benefit of collecting Input Tax Credits (the HST you pay on your business purchases).
For more information see: 

Point-of-sale rebates on Childen’s items, Books, Newspaper, Feminine hygiene products, & motor fuels.
Under proposed changes, the governments of Ontario and BC would provide point-of-sale rebates of the provincial part of the HST payable on sales of certain designated items. The vendor would automatically credit the provincial part of the HST and only collect the 5% federal part of the HST payable on the sale of that item. Crediting purchasers in this manner would not affect a vendor’s ability to claim input tax credits on its business inputs.

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