Resources & Articles

Commodity Tax (HST)


How Do I Correct My GST/HST Return?May 5th, 2020

It isn’t uncommon that you find an error in your accounting records after you have already filed your GST/HST return.  The CRA has stated policies...
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Important Tax Update – Response to COVID-19March 19th, 2020

In response to COVID-19, the Canada Revenue Agency (CRA) and certain provincial governmental authorities released new tax measures for Canadians yesterday (March 18, 2020).   ...
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Non-residents of Canada Owning Canadian Real PropertyMarch 3rd, 2020

Introduction This article summarizes the compliance requirements and beneficial forms to be filed for non-residents of Canada who own Canadian real property. The Canada Revenue...
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What are My Options for GST/HST Prior to Registration with the Canada Revenue Agency?February 21st, 2020

It seems to be understood that in order for a business to claim GST/HST paid as an Input Tax Credit (ITC) against GST/HST collected, GST/HST...
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The 7 Most Common HST Audit IssuesDecember 17th, 2019

We have a specialized team at DJB that specializes in Commodity Tax.  GST/HST can be complex and confusing if not dealt with by a knowledgeable...
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Focused on Ensuring that Businesses are Handling their (GST/HST) Correctly both Nationally and InternationallyNovember 15th, 2019

Commodity tax (often referred to as Indirect Tax; GST/HST, PST) is often overlooked by businesses until the Canada Revenue Agency (CRA) knocks on your door...
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GST/HST NEW HOUSING REBATE: Meeting the ConditionsAugust 27th, 2019

In a December 18, 2018 Tax Court of Canada case, the Court considered whether the new housing rebate was available where the taxpayer sold a...
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Suppliers Outside of Quebec Must Now Collect QSTAugust 20th, 2019

On March 27, 2018, the Minister of Finance announced the creation of a new Québec sales tax (QST) registration service to ensure tax fairness for...
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Importing Tangible Goods into CanadaAugust 13th, 2019

Gone are the days when businesses operate without ‘dipping their feet’ or ‘jumping right in’ to our ever expanding global economy. With companies looking to...
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How Does GST/HST Apply to Airbnb/Short-term Rentals?July 4th, 2019

The popularity of Airbnb, short-term rental pools for cottages and vacation properties continues to grow.  One aspect of venturing into the short-term rental game is...
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