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The tax laws enforced by the Canada Revenue Agency (CRA) can be overwhelming and complicated. In some cases, interest and penalties apply on certain taxable amounts. In a recent court case, the Federal Court of Appeal in Canada has taken a definitive stance on GST/HST interest and penalties that apply
According to the Organization for Economic Co-operation and Development (OECD), Canada received on average a lower proportion of revenues from taxes on goods and services than other OECD member countries. However, that does not mean that there are not still significant cashflow impacts of GST on Canadian businesses. In Canada,
Do you need to register for Provincial Sales Tax (PST)? Canada is unique in its administration of sales tax. Not only are there multiple types of sales tax, but the requirements vary from province to province. It is not surprising that many businesses are left wondering which taxes they
Building new properties and maintaining rental properties are already expensive as it is, but factoring in GST and HST can make the process even more burdensome. The Canadian Revenue Agency does offer partial tax rebates for new construction and there may be tax credits available if the property is going
An important part of strategic planning for any company is managing indirect tax risk. Indirect taxes generate significant revenue for governments. For example, the Government of Canada collected $38.2 billion in goods and services (GST) taxes during the fiscal year 2018-2019. Governments often levy multiple forms of indirect tax on
The new GST/HST rules surrounding Canadian sales tax present unique challenges for foreign businesses. While the new rules are designed to level the playing field for Canada-based businesses, those without a physical presence in Canada will need to adapt to continue selling goods and services to Canadian residents. If you
Trying to understand the special GST/HST rules which apply to Charities and Not-For-Profit Organizations can be complicated. Especially for someone who has historically only examined the GST/HST rules applicable to ‘For Profit’ businesses. Below is a list of 6 areas where the rules for charities and NPOs differ from everyone
Most organizations involved in ‘commercial activity’ as defined in the Excise Tax Act are entitled to recover the Goods and Services Tax / Harmonized Sales Tax (‘GST/HST’) they have paid – by claiming input tax credits (‘ITCs’) on a GST/HST return filed by them. Below are some of the areas
No one wants to be the subject of a CRA tax audit. In recent years the Canada Revenue Agency (CRA) has doubled the number of auditors it employs. In addition to income tax and GST/HST audits, the CRA also audits specific payment programs such as COVID-19 benefits commonly referred to
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