Impact on visitors to Ontario (Tourism Industry Association of Ontario)

The application of HST to visitor-related goods and services resulted in widespread price increases paid by all travelers but, unlike domestic business travelers able to claim input tax credits, foreign and domestic leisure travelers would have no such recourse resulting in higher prices paid for most purchases on a typical trip.

HLT was engaged to assist the Tourism Industry Association of Ontario in demonstrating the impact of HST on visitors to Ontario by identifying the expected tax rate changes (pre- and post-HST), quantifying the magnitude of HST-induced costs facing a range of potential visitor categories and identifying current tax mitigation/rebate measures in place for GST that may be applicable for HST.

Impact on the Break-Open Ticket Industry (Ontario Charitable Gaming Association)

The Ontario Charitable Gaming Association is a non-government, provincial association that advocates for the interests of charities and non-profit organizations that raise charitable funds through bingo, break-open tickets and other forms of charitable gaming in Ontario. Currently most charities retain the services of "suppliers" to perform services related to the operation of break-open tickets and associated bingo activity. Under the current revenue models the supplier compensation received from charities is inclusive of applicable taxes.

HLT was retained to calculate the impact of the HST on gaming suppliers under the current break-open ticket revenue and expense model.