Letter from the OASIS President Re: Individualized Direct Funding & HST to Hon. Madeline Meilleur
At the recent OASIS workshop on HST, the question was raised as to whether agencies would have to charge HST on supports and services provided to individuals who choose the Direct Funding option rather than an agency service contract.
Our understanding of the legislation is that a business with annual total taxable sales of $30,000 or more ($50,000 or more for a public service body) will be required to register for HST purposes and collect the HST. The vast majority, if not all, of developmental service transfer payment agencies will fall into this category.