Paid Duty Customers Notice:

Please be advised paid duty requests received with less than 24 hours’ notice are more likely to not be filled. In such cases, the Central Paid Duty Office will not be notifying customers the night before the event if their duty is not filled.

To increase the likelihood that a paid duty request will be filled, please ensure that paperwork is properly filled out and submitted at least 24 hours prior to the event.

We appreciate your cooperation and assistance. Thank you.

April 10, 2013

Attention: Accounts Payable departments of Paid Duty Customers

The Canada Revenue Agency (CRA) has recently advised the Toronto Police Service (TPS) that the Harmonized Sales Tax (HST) must be applied to all revenue/cost recovery amounts charged to customers, even if such amounts are not paid directly to invoicing party. As a result, effective May 1, 2013, invoices for paid duties from the Toronto Police Service (TPS) will include a calculation for the harmonized sales tax (HST) on the officer’s portion of the paid duty fee, even if the officer’s portion of the charge is paid directly to the officer at the end of the paid duty event.

The HST will be reflected as a total of all amounts charged, which includes the officer’s payment, administrative fee, vehicle and equipment rentals and Credit Union fee (if applicable) in a single tax line. Unfortunately, the amount cannot be split into two lines, to reflect the direct and indirect payments. Therefore, the HST as a percentage of the total invoice will appear higher than the legislated charge of 13%.

Please ensure that payment is made for the full invoice amount to avoid future correspondence related to unpaid balances and possible discontinuance of services provided. We appreciate your understanding of this matter.

Toronto Police Service
Financial Management unit
/SAC