Resources & Articles

Commodity Tax (HST)


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...
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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...
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UNCOLLECTIBLE ACCOUNTS: Making Them ValuableJuly 24th, 2020

Tax Possibilities – Bad Debt Write-off As many businesses are struggling to collect outstanding amounts, it may be worthwhile to identify any receivables which have...
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Real Property Investors – GST/HST Implications when Change of Use OccursJune 26th, 2020

The GST/HST implications of investing in real estate are not set in stone when the original intention and income producing purpose are first determined.  Depending...
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Non-residents of Canada Owning Canadian Real PropertyMarch 3rd, 2020

Introduction This article summarizes the compliance requirements and beneficial forms to be filed for non-residents of Canada who own Canadian real property. The Canada Revenue...
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What are My Options for GST/HST Prior to Registration with the Canada Revenue Agency?February 21st, 2020

It seems to be understood that in order for a business to claim GST/HST paid as an Input Tax Credit (ITC) against GST/HST collected, GST/HST...
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