Estate Planning and the HST

The pending implementation of the 13% HST will impact service providers and their clients, the legal profession being no exception.  Paying for services before July 1, 2010 provides an opportunity to avoid the tax.

Funerals are subject to the 5 per cent GST, but the HST will increase the cost of a typical funeral by some $500.00.  Pre-arranged funeral services are exempt if purchased, or payments are arranged, by June 30, 2010.

The Toronto Star has reported on “a frenzy of healthy people who are rushing to prepay for their own funerals in a determined effort to avoid the extra 8 per cent tax that kicks in when provincial sales tax is merged with the federal goods and sales tax on July 1."

The oft-stated maxim of the certainty of death and taxes converges over this issue.  While one of these certainties can't be eliminated, the opportunity to beat the HST by preplanning a funeral at least eliminates the certainty of otherwise paying this tax.   

David M. Smith - Click here for more information on David Smith.

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