A question that commonly arises with businesses (especially with non-residents) is: How much GST/HST and other Canadian sales taxes do I charge? Identifying the current Canadian sales tax rates is easy. A simple internet search will bring up the current …
A recent decision by the Tax Court of Canada highlights a difficult issue faced by sellers of commercial real estate (“real property” in GST/HST parlance): when to charge GST/HST? Unlike most other sales where vendors charge GST/HST, a special “self-assessment” …
Simon Thang, tax lawyer and principal of Thang Tax Law, has written the Canadian chapter on GST/HST and financial services in a recently published book, VAT and Financial Services: Comparative Law and Economic Perspectives (Springer, 2017)(ISBN 978-981-10-3465-7). It is available …
The CBC recently reported that the Federal Government is considering changing the GST/HST rules in order to make non-residents, such as Netflix, charge GST/HST on e-commerce provided to Canadians. If changes are made, they have the potential to radically impact …
“Financial services” are GST/HST exempt but applying the definition to specific services is notoriously di
fficult. Part of the problem is that it’s not always clear how services are to be characterized; a service could have many aspects, some of …
The ability of a person engaged in commercial activities (i.e., taxable sales) to claim input tax credits (ITCs) is a fundamental premise of the Goods and Services/Harmonized Sales Tax (GST/HST), as a value-added tax. However, a recent Tax Court of …
The Canada Revenue Agency continues to audit new home purchasers for GST/HST new housing rebates and rental property rebates. In provinces like Ontario which has an HST, the amount of the rebates can be significant – up to $30,300. …
The Tax Court of Canada in a recent decision, Athabasca University, ruled on whether the university make a single supply of educational services or also made a supply by way of sale of textbooks. In the case of the …
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