Starting January 1, 2023, RPRA will collect 13% HST on all fees at the time of fee payment.
The decision to collect HST on fees is based on a ruling RPRA received from the Canada Revenue Agency that HST must be charged on its fees.
Starting December 22, 2022, RPRA will reissue invoices that were issued prior to January 1, 2023, amended to indicate that 13% HST was paid. No additional amounts are owing to RPRA relating to these amended invoices. Registrants can access the amended invoices in their Registry accounts under a new tab labelled “Invoices”. The amended invoice will show an HST amount as well as the date the invoice was reissued.
- On the amended invoices there have been no changes to the Invoice Total and registrants will not be required to pay any additional monies to RPRA for past invoices.
- Registrants may be able to claim input tax credits for the HST collected on RPRA fees, for both the amended invoices and new invoices issued January 1, 2023, onwards. However, RPRA is not in a position to provide tax advice and registrants are advised to obtain counsel from internal or external accountants.
- All new invoices issued effective January 1, 2023, will contain appropriate information identifying the amount of the HST and other relevant details. These invoices will also be housed under the “Invoices” tab in a registrants’ Registry account.