Okay..sorry I was a bit sloppy in the last post!
To determine if a system has time reversal symmetry, what should we do?
We must construct the time reversal operator (T). For fermions (as in this case) this would be exp(i*pi*Sy).
Where Sy is the pauli matrix. Now if the commutator of Hamiltonian H and T vanishes, then we can conclude that the system has time reversal symmetry. Not otherwise!
Now for this (QHE) case let us choose the Landau gauge A=(By,0,0) and thus the magnetic field is constant and in the z direction.
If you calculate the commutator you will realize that it is non zero. And hence time reversal symmetry is broken in this system.
Another way to argue this is to use what are called the Chern numbers, which in this case are the quantized values of conductivity. I suggest that you go through this paper:
Mahito Kohmoto, Topological invariant and the quantization of the Hall conductance
Annals of Physics
Volume 160, Issue 2, 1 April 1985, Pages 343-354