Question

Sunnyside Solar Consultants provided $199,000 of consulting services to Delton Developments on April 14, 2020, on account Use the PST rates in Exhibit 106 Required: Journalize Sunnyside's April 14 transaction including applicable PST and GST/HST assuming it is located in a. Nova Scotia b. British Columbia c. Ontario d. Alberta View transaction list

Answer 1

GST, PST, HST Rates for 2020

Canada Province	Rate Type	Province Rtae	Canada Rate	Total
Nova Scotla	HST	10%	5%	15%
British Columbia	GST + PST	7%	5%	12%
Ontario	HST	8%	5%	13%
Alberta	GST	0%	5%	5%

Journal Entries

Province	Journal Entries	Debit	Credit
Nov Scotla	Accounts Receivable A/c	$211,600
	Service Revenue		$184,000
	HST on Sales ($184,000 * 15%)		$27,600
British Columbia	Accounts Receivable A/c	$206,080
	Service Revenue		$184,000
	GST on Sales ($184,000 * 7%)		$12,880
	PST on Sales ($184,000 * 5%)		$9,200
Ontario	Accounts Receivable A/c	$207,920
	Service Revenue		$184,000
	HST on Sales ($184,000 * 13%)		$23,920
Alberta	Accounts Receivable A/c	$193,200
	Service Revenue		$184,000
	GST on Sales ($184,000 * 5%)		$9,200