Resources & Articles

Commodity Tax (HST)


Structuring Options for Foreign Corporations Doing Business in CanadaAugust 3rd, 2017

If your company is looking to expand into Canada, there are options as to how you go about structuring your business.  The two most common...
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PERSONAL USE ASSET IN A CORPORATION: GST/ HST and Other Tax IssuesJuly 25th, 2017

A number of issues may arise if a shareholder uses a corporate asset personally without providing the corporation with fair market value (FMV) consideration. Barring...
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Ontario HST Recaptured Input Tax Credit Phase Out – Final ReminderJuly 5th, 2017

As you may remember, when the Ontario PST and GST were harmonized in 2010, large corporate groups with over $10,000,000 of taxable sales were subject...
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GST On-Call FeesJune 21st, 2017

The recently released Excise and GST/HST News – No. 101 provided the Canada Revenue Agency’s interpretation Section 5 of Part II of Schedule V to...
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Claiming Input Tax Credits for OrthodontistsMay 24th, 2017

Medical practitioners who specialize in orthodontics may provide their supplies in different ways. The tax status of these supplies under the Excise Tax Act (ETA)...
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GST/HST Input Tax Credit (ITC) DocumentationFebruary 13th, 2017

Based on our experience, the majority of the issues that arise on a GST/HST audit has to do with documentation, or a lack there of....
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Unreasonable Management FeesFebruary 7th, 2017

Recently the Canada Revenue Agency (CRA) has attacked HST/GST input tax credits (ITCs) that relate to, what they believe are, unreasonable management fees.  The CRA...
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Claiming GST/HST on Bad DebtsDecember 22nd, 2016

Canada Revenue Agency (CRA) is  challenging taxpayers regarding recovering the HST component of their bad debts.  The technical requirement to claim a bad debt write-off...
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Non-Arm’s Length SuppliesOctober 28th, 2016

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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Late-filed Section 156 Elections and RevocationsSeptember 30th, 2016

As follow up to prior articles , in July of 2016, the Canada Revenue Agency (CRA) released  P-255, Late-filed Section 156 Elections and Revocations.   The...
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