Although the Harmonized Sales Tax (HST) does not come into effect in Ontario until July 1st, as Of May 1st, 2010 Memberships Are Subject To HST
For The Pro-Rated Value From July 1st to Seasons End.
The Transitional Rules for the implementation of HST (Harmonized Sales Tax) in Ontario requires vendors selling goods such as golf memberships
with residual value on and after July 1st, 2010 charge a Pro-Rated value for HST applicable from the implementation date (July 1st, 2010) until the expiration date of the membership.
Based on normal operational days all memberships purchased after April 30th, 2010 will be charged 5% GST on 37.5% of the value and 13% HST on 62.5% of the membership value.