Resources & Articles
Commodity Tax (HST)
Importing Tangible Goods into Canada
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 manage...
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How Does GST/HST Apply When Purchasing a Business?
When you are purchasing a business in a share deal, the GST/HST implications can be fairly straight forward, in that the purchase of shares of...
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Focused on Ensuring that Businesses are Handling their (GST/HST) Correctly both Nationally and Internationally
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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How Does GST/HST Apply when Exporting Tangible Goods from Canada?
As Canadian companies continue to look for customers in other parts of the world, they must ensure that they take into consideration that Canada’s GST/HST...
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GST/HST Implications on Associate Agreements
Associates are a key part of the healthcare industry as a large majority of practitioners either are one or have hired one throughout their careers. ...
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New Tax Proposed for Non-Residents Owners of Canadian Real Property
In the Federal Budget presented in April 2021, the government proposed a vacant homes tax that was intended to deter non-residents from passively investing their...
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Non-Arm’s Length Supplies
It is not uncommon for a supply to be made for nil consideration or for consideration that is lower than the fair market value of...
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HST Input Tax Credits (ITCs) Explained
Canada has a multi-layer system when it comes to sales tax; luckily, in Ontario we are harmonized. Harmonized sales tax means the Federal component, being...
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GST/HST and QST Compliance Issues Relating to Construction of Residential Rentals
Audit activity by the Canada Revenue Agency (CRA) and the Quebec Revenue Agency (QRA) has increased in the areas of the GST/HST and QST, especially...
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GST/HST When Constructing a Residential Complex
The Excise Tax Act (The Act) contains a number of self-supply rules that pertain when a person builds a ‘residential complex’ for the purpose of...
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