How is GST calculated?

In most cases, the University gets a 67% rebate on GST. The Controller's Office has a list of departments and specific codes that vary from this (library books or Hospitality Services food suppliers, for example).

Please pay attention to the tax rules and indicate applicable taxes on low-value purchase orders (LVPOs). This would help accounts payable staff know which "code" to use, which is especially important for US and out-of-province purchases. Some US suppliers have a GST registration number which will affect the tax designation on a LVPO. For example, if a US supplier charges GST on the invoice and quotes a GST number, then the tax would be different from a supplier with no GST number. The GST would then be charged at the border by customs.

How is GST calculated on multiple lines of coding?

Accounts payable staff have been instructed to use the GST on the first line of coding, unless otherwise indicated. It would also be helpful if the total amount of GST were indicated on coded invoices in the space provided (hotel bills in particular).

I am about to make a computer purchase online.  Are we GST exempt?

For computers, we are not GST exempt. The University pays full tax to the supplier. However, researchers can receive a tax rebate from government (both provincial and federal levels).