Resources: GST/HST


GST On-Call Fees

Posted on June 21, 2017 by admin

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 the Excise Tax Act  (ETA) as it pertains to on-call fees for medical practi...View Post »

Dental Care

Claiming Input Tax Credits for Orthodontists

Posted on May 23, 2017 by djb

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) will depend on the facts of the particular situation.  It is possi...View Post »

Government Levels the Tax Playing Field for Taxis and Uber

Government Levels the Tax Playing Field for Taxis and Uber

Posted on April 13, 2017 by admin

In the most recent Canadian Federal Budget, under the heading of ‘Updating Tax Measures to Reflect Changes in the Economy’, a change was proposed to how the GST/HST will affect ride-sharing businesses, such as Uber and Lyft. ...View Post »

commodity tax

GST/HST Input Tax Credit (ITC) Documentation

Posted on February 13, 2017 by djb

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.   The Canada Revenue Agency (CRA) has strict requirements that have to be met in order to claim ...View Post »

Unreasonable Management Fees

Posted on February 7, 2017 by djb

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 is trying to use subsection 170(2) of the Excise Tax Act to deny...View Post »


How Do I Correct My GST/HST Return?

Posted on January 17, 2017 by djb

It isn’t uncommon that you find an error in your accounting records after you have already filed your GST/HST return.  The CRA has stated policies on their website about how to fix common problems such as forgetting to claim in...View Post »

Businessman Using Calculator

Claiming GST/HST on Bad Debts

Posted on December 22, 2016 by djb

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 and recover the related HST  requires the company to esta...View Post »

Unbalanced Scale

Non-Arm’s Length Supplies

Posted on October 28, 2016 by djb

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 that supply.  When nil consideration (or consideration less than market value) is received, there w...View Post »


Late-filed Section 156 Elections and Revocations

Posted on September 30, 2016 by djb

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 CRA has announced that it will accept late filed RC4616 election forms u...View Post »


RC4617 – Simplified Reporting of Specified Housing Supplies

Posted on August 25, 2016 by djb

Canada Revenue Agency (CRA) has been sending letters out to builders pertaining to the 2016 Federal budget, asking them to complete the RC4617 Making this election extremely im...View Post »