Quebec Sales Tax QST

New Registration Requirements for Quebec Sales Tax (QST)

Date: December 18th, 2018

If you are a supplier located outside Canada, new QST registration requirements may apply effective January 1, 2019. Here are the QST basics that you ...

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ITCs Disallowed for Orthodontists

Brace Yourselves: ITCs Disallowed for Orthodontists

Date: September 20th, 2018

Historically, the Canada Revenue Agency (CRA) has had an administrative policy allowing orthodontists to claim input tax credits (“ITCs”) at a rate of 35 per ...

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Holding Companies May Face New Rules

Holding Companies May Face New Rules for GST/HST

Date: August 14th, 2018

The Department of Finance has proposed new “holding corporation rules” for GST/HST* that, if enacted, would be effective as of July 28, 2018. The following ...

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New GST/HST Rules Affecting Partnerships

Date: September 26th, 2017

New draft Goods and Services/Harmonized Sales Tax (GST/HST) proposals were released by the federal Department of Finance on September 8, 2017 for public consultation.  The ...

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retirement residence

The GST/HST Implications on Living Arrangements at a Retirement Residence

Date: August 8th, 2017

Everywhere you drive in the Greater Toronto Area (GTA), you cannot help but notice the number of cranes blanketing the skyline. Many of them are ...

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GST for performers

Performing in Canada – The GST Blues

Date: August 1st, 2017

Over 25 years after it was first introduced in Canada, the Goods and Services Tax (“GST”), while simple in concept, remains one of the more ...

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tax credit

Phasing out of Recaptured Input Tax Credits in Ontario

Date: July 5th, 2017

Since the introduction of HST in Ontario on July 1, 2010, large businesses were required to report Recaptured Input Tax Credits (“RITCs”) in respect of ...

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bad debt

How do I manage the GST/HST on a bad debt?

Date: June 28th, 2017

You’ve been generous enough to extend your customers credit, and now one of those customer’s debt has become uncollectible. Being able to recover the goods ...

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Non-Resident Corporations’ GST/HST Registration Requirement in Canada

Date: April 7th, 2017

In general, a non-resident corporation is not required to register for GST/HST in Canada unless it makes taxable supplies of goods or services in the ...

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GST/HST – What does it mean for charities?

Date: March 16th, 2017

There are currently over 85 thousand registered charities in Canada. Every year, millions of people contribute both money and time to these charities, yet how ...

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Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Death

Date: February 13th, 2017

The death of an individual that operates a business as a sole proprietor may have GST/HST implications; mostly for the deceased’s estate (the “Estate”) and ...

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