The application of the BC and Ontario HST affects sales made in all provinces and territories for applicable domestic travel commencing in BC or Ontario. Particular attention is recommended for sellers in both provinces, sellers adjacent to BC or Ontario where domestic travel frequently originates in those two provinces, or any seller who has customers who originate in those two provinces. HST also affects suppliers which pay commissions or other remuneration to sellers in BC or Ontario. Accordingly, the impact of HST is likely to affect sellers and suppliers throughout Canada.

The impact of the new HST on the travel industry will be significant as this is the first time since the 1997 introduction of HST in several Maritime provinces that the overall tax rate on certain travel transactions will increase dramatically. Of particular concern to travel agencies will be assuring compliance in collecting HST properly when it is due. Improper collection may lead to unfunded liabilities and expose agents to debit memos from airlines and debit advices from other industry suppliers. Equally important will be alerting travel agencies as to what GDS auto-pricing will and will not do, especially in handling various exchange transactions. Attention will also be focused on avoiding, and handling where necessary, positive/negative taxes and fares.

Two training options will be made available and are timed to assist travel agencies in calculating and collecting HST for applicable passenger transportation sold on/after 01 May 2010 for travel on/after 01 July 2010.

HST Webinars: 12-30 April 2010

Starting Monday, 12 April 2010, ATC and ARTA Canada will provide twice daily, 90-minute webinars in English covering the full spectrum of HST issues. Key topics to be discussed include:

• General Overview of HST
• IATA Coding
• Effective Dates and Transition Period
• Application and Point of Sale
• Zero-rated and Exempt Transactions
• Flight Passes
• Pre-Payment of Fares and Deposits
• Even Exchanges and Additional Collections
• Refunds and Positive/Negative Taxes and Fares
• Limitations of GDS Auto-pricing
• Cancellation Fees and PTA Charges
• Agency Service Charges
• Consolidator Tickets and Mark-Ups
• Continuous Journeys and Multiple Tickets
• Tour Packages
• Commissions
• Air Transportation Ancillary Services
• Question and Answer Forum

These webinar sessions will run each weekday at 10:00AM-11:30AM and 2:00PM-3:30PM (Eastern Time) through Friday, 30 April 2010. The webinars will be conducted by ARTA Canada President Bruce Bishins, CTC. Participants in the HST Webinars will also receive a copy of ATC's Harmonized Sales Tax Guide.

Self-Paced HST Learning Program: Anytime

For persons unable to attend the HST Webinar, a narrated, condensed, audiovisual version of the HST Webinar is also available (in English only) and can be played on a PC with speakers (not on a Mac). While the self-paced program is not-interactive, all key concepts of the HST Webinar are included and viewers can play, replay, and listen to the trainer's presentation at their own pace. The Self-Paced HST Learning Program will be available as of 05 April 2010.

Fees for the HST Webinar and Self-Paced Learning Program

Participation fees for ARTA Canada members and non-members are based on the date of registration. Pre-registration prior to 22 March 2010 offers the lowest fees:

Registration Procedures

To register for the HST Webinar or to order the Self-Paced HST Learning Program, please click on the button below: