Non-Residents Registering for Canadian Sales Tax

Non-Residents Registering for Canadian Sales Tax

The US Supreme Court expanded the rules for requiring out-of-state sellers to collect sales tax. How does this compare to Canadian sales tax?

In South Dakota v. Wayfair, Inc., et al, 585 US (2018) (“Wayfair”), the United States Supreme …

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Choose Wisely: Problems with GST/HST Real Estate Joint Venture Election

Choose Wisely: Problems with GST/HST Real Estate Joint Venture Election

This is the third in a series of posts on the Goods and Services Tax/Harmonized Sales Tax (“GST/HST”) and real estate. Prior posts covered: the rules for collection of GST/HST on real estate, bare trusts, and GST/HST new housing

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Is Crowdfunding Taxable (for Canadian GST/HST)?

Is Crowdfunding Taxable (for Canadian GST/HST)?

Following up on our last post on recent proposed tax changes affecting Uber and other rides haring services, we continue the technology theme with a post on sales tax (GST/HST) and crowdfunding. 

The following is based on a paper by

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The “Uber Tax”: New Rules Require Uber Drivers to Collect GST/HST

The “Uber Tax”: New Rules Require Uber Drivers to Collect GST/HST
Do Uber Drivers Pay Tax in Canada? GST/HST rules explained by Thang Tax Law

Do Uber drivers pay tax in Canada? New rules require drivers to register and collect GST/HST regardless of earnings, but it is unclear how drivers are supposed to comply.

Do Uber drivers pay tax in Canada? The answer for Canadian …

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Lawyer’s Billings – How Much GST/HST to Charge? (Hint: it’s not necessarily 13%)

Lawyer’s Billings – How Much GST/HST to Charge? (Hint: it’s not necessarily 13%)

This article was adapted from the author’s Ontario Bar Association presentation for the Toronto Business Lawyers Association LinkedIn page.

Like any other business performing services in Canada (with sales more than $30,000 in the prior calendar year), lawyers are required …

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When to Charge Canadian GST/HST and Sales Tax & How Much?

When to Charge Canadian GST/HST and Sales Tax & How Much?

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 …

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When to Charge GST/HST on Real Property Sales?

When to Charge GST/HST on Real Property Sales?

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”

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Non-resident GST/HST Registration, Collection & E-Commerce

Non-resident GST/HST Registration, Collection & E-Commerce

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 …

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