Resources & Articles

Commodity Tax (HST)


GST/HST Implications on Associate AgreementsSeptember 23rd, 2021

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 PropertyAugust 26th, 2021

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 SuppliesAugust 4th, 2021

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) 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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