Are you Ready for the HST and
New GST/HST Place of Supply Rules
for 01 May 2010 Implementation ??

The Airline Training Council and ARTA Canada provide weekly HST Implementation Bulletins to assist travel industry stakeholders with the first possible collections of HST for Ontario and BC and the new GST/HST Place of Supply Rules to take effect on 01 May 2010.

The new GST/HST place of supply rules affect all provinces and territories in Canada.

This Week's Five Key Implementation Recommendations

  1. Speak with your Chartered Accountant and Bookkeeper to determine what steps need to be taken with your general ledger and internal accounting and record keeping to accommodate HST.

  2. Assure that your invoicing and back-office systems are ready to identify HST in the line item breakdown and indication of taxes.

  3. Review existing budgets and other financial projections to determine how HST will impact your business' fiscal planning.

  4. Identify any current contracts which are affected by HST, and discuss HST impact with the parties involved.

  5. Assist agency staff in understanding how HST will impact travel transactions so that they will be able to respond to client questions.

ARTA Canada and its training partner, the Airline Training Council, will offer two training options, HST Webinars and a Self-Paced HST Learning Program, 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
  • Place of Supply Rules for GST or HST Applicability
  • 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 an online copy of ATC's and ARTA Canada's Harmonized Sales Tax and Place of Supply Rules manual.

HST Self-Paced 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 HST Self-Paced Learning Program will be available as of 12 April 2010.

Fees for the HST Webinar and HST Self-Paced Learning Program

Participation fees for ARTA Canada members and non-members are as follows:

To avoid a late registration fee, please register on or before 05 April 2010.

Registration Procedures

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

or visit www.airlinetraining.org/hst for complete details and online registration.

About ARTA Canada 

ARTA Canada is the largest non-profit federally incorporated professional association of travel retailers in Canada, the members of which consist exclusively of travel agencies and travel agents. In addition to advocating fair and equitable treatment of travel consumers, ARTA Canada represents the commercial and strategic interests of its member travel agencies and travel agents in a variety of national and provincial domains including regulatory and legislative matters, automation, technology, sales and marketing, and distribution.

ARTA Canada is the strategic partner in Canada of the U.S.-based Association of Retail Travel Agents (ARTA). ARTA Canada is the Canadian member of UFTAA, the United Federation of Travel Agents' Associations. To join ARTA Canada, complete details and online membership application and secure payment are available on the ARTA Canada web site at www.artacanada.ca/join.

About Airline Training Council 

Beginning its 30th year, the Airline Training Council is the largest travel industry training organization in North America and one of the earliest pioneers in online webinar delivery. More than 250,000 travel agents and airline personnel have attended ATC sponsored courses throughout the world. Founded in 1980, ATC has a well-earned reputation for timely, incisive training programs, mostly technical in nature, which fill the industry's vast educational needs.

      ARTA Canada  |  2 Carlton Street  |  Suite 1000  |  Toronto, Ontario  |  M5B 1J3