Resources & Articles

Commodity Tax (HST)


GST/HST with Early Payment Discounts and Late Payment PenaltiesMarch 22nd, 2021

As an incentive to improve cash flow, many companies offer early payment discounts to their customers, such as 2/10 net 30 terms (i.e. two percent...
Read More >

Meet the Commodity Tax TeamMarch 19th, 2021

Meet our team of Commodity Tax Professionals. Their focus is to ensure that businesses are handling their GST/HST correctly, both nationally and internationally. Connect with ...
Read More >

GST/HST When Constructing a Residential ComplexFebruary 24th, 2021

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...
Read More >

Government Attempts to Level the GST/HST Digital Playing FieldJanuary 13th, 2021

On November 30, 2020, the government put forward a fall economic update.  Included in this update are proposed changes to the GST/HST requirements for business,...
Read More >

GST HST Considerations in a COVID EnvironmentDecember 11th, 2020

As businesses continue to find new ways to operate amidst the ongoing pandemic, managing the cash flow crunch is at the forefront for many companies....
Read More >

A Summary of the 2020 Fall Economic StatementDecember 1st, 2020

On November 30, 2020, Canada’s Minister of Finance, Chrystia Freeland, released Canada’s Fall Economic Statement. This is the Federal government’s first fiscal update since before the...
Read More >

Focused on Ensuring that Businesses are Handling their (GST/HST) Correctly both Nationally and InternationallyNovember 25th, 2020

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...
Read More >

2020-2021 Ontario Budget CommentaryNovember 9th, 2020

On November 5, 2020, Finance Minister Rod Phillips, tabled the 2020-2021 provincial budget. The budget builds on Ontario’s Action Plan that the government introduced in March 2020,...
Read More >

GST/HST on Additional Costs in Lease AgreementsOctober 22nd, 2020

The specifics of extra charges required of a lessee vary from lease agreement to lease agreement. Most lease agreements will stipulate a base rent and then...
Read More >

GST/HST Reporting Period: How Frequently Do I Need to File?August 19th, 2020

GST/HST registrants are required to file GST/HST returns on a monthly, quarterly, or annual basis. The reporting period a registrant has determines how often GST/HST returns...
Read More >