Resources & Articles

Commodity Tax (HST)


How Does GST/HST Apply to Airbnb/Short-term Rentals?August 6th, 2020

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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UNCOLLECTIBLE ACCOUNTS: Making Them ValuableJuly 24th, 2020

Tax Possibilities – Bad Debt Write-off As many businesses are struggling to collect outstanding amounts, it may be worthwhile to identify any receivables which have...
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Real Property Investors – GST/HST Implications when Change of Use OccursJune 26th, 2020

The GST/HST implications of investing in real estate are not set in stone when the original intention and income producing purpose are first determined.  Depending...
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Are All Health Care Services GST/HST Exempt?June 19th, 2020

Generally, health care professionals are not registered for GST/HST due to the fact that the majority, if not all, of their services supplied to their...
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Important GST/HST considerations under the CECRA ProgramJune 18th, 2020

Any commercial landlords and/or tenants that have applied for relief under Canada’s Emergency Commercial Rent Assistance (CECRA) program should be aware of the GST/HST implications....
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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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