Resources & Articles

Commodity Tax (HST)


HST Input Tax Credits (ITCs) ExplainedJune 11th, 2021

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 RentalsMay 27th, 2021

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 ComplexMay 10th, 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...
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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...
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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 ...
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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,...
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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....
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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...
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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...
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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,...
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