Frequently Asked Questions

A CBS Purchasing and Financial Transaction Request Form must be completed for all purchasing or financial transactions. Once signed authorization is completed, please forward to the appropriate purchasing clerk. Mail boxes are located on the 3rd floor in SSC #3447 or you can go directly to the CBS purchasing office in SSC #3449.

Find your name on the list of assigned purchasing clerks in CBS. If your name or administrative group (e.g. IB admin staff) is not on the list, please find the name of your faculty advisor; their assigned purchasing clerk will be your contact.

Please review the University of Guelph list of buyers by commodity. Buyers' names are indicated on the right hand side of the list.

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.

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).

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).

You pay 3.41% HST. This is comprised of 1.76% provincial and 1.65% federal. If an item was purchased and shipped in Ontario, you will receive a rebate of: 67% of the 5%(federal) and 78% on the 8%(provincial). If items are shipped from Quebec or the US, it will depend on what taxes are charged upfront.