The Canada Revenue Agency (“CRA”) has recently been auditing doctors and medical practitioners for goods and services tax (“GST”) and harmonized sales tax (“HST”). We have seen a number or re-assessments for amounts paid to doctors and medical practitioners for services that do not or may not qualify as exempt medical services. Doctors and medical
Tell the CRA what you think of them – The CRA wants to know
Canada
On April 23, 2019, the CRA launched public consultations to find out how it can change and what improvements it can make. In the April 23rd announcement, the CRA stated:
“Today, as part of its ongoing efforts to improve the client experience for individuals who interact with us, the CRA launched public consultations
How does the Canada-US trade war affect cross-border shoppers?
On July 1, 2018, Canada imposed countermeasures (that is, 10% duties) on a number of U.S. origin goods. These new duties will apply to goods that are purchased by Canadians who shop in the United States. Canadian cross border shoppers may be asked more questions at the Canada Border Services Agency (“CBSA”) Primary Inspection Booth
Are Actors/Actresses/Performers/Directors Required to Register for GST/HST?
Canada is known as Hollywood North because many movies and television shows and commercials are filmed in Canada. However, unlike the United States, Canada has a federal sales tax called the goods and services tax (“GST”) and in some provinces harmonized sales tax (“HST”) is imposed. GST/HST is exigible in respect of supplies of services
What We Have is a Failure to Communicate: Computer Programmers Should Not be Expected to Know Customs and Trade Compliance
Canada
This is a common problem – too common. The people in the company responsible for customs and trade compliance do not work closely with the computer programmers as software is being developed — and mistakes are made. The computer programmer does his or her job in preparing the code, but does not have any
What should a taxpayer under audit do if the CRA auditor proposes an assessment?
The Canada Revenue Agency (“CRA”) conducts audits to ensure that taxpayers are paying or remitting the correct amount of taxes. In Canada, the CRA enforces Canada’s income tax, Goods and Services Tax (“GST”), Harmonized Sales Tax (“HST”) and federal payroll taxes laws. These tax systems all have an element of self-reporting.
If the CRA auditor
Ask Questions Before You Market Access into Canada?
Many U.S. and foreign companies that sell goods on Internet-based retail platforms (both in-house platforms and Amazon-type platforms) should ask more questions as they access Canada’s consumer market. Often, the first question asked by the foreign company is how to access the Canadian market (as they see dollar signs). After they foreign company figures out
August Civic Holiday: Survival Guide For Canada-US Cross Border Travel
The August Civic Holiday long week-end will be here soon. Canadians travel outside Canada to visit friends and family and to shop. The Canada Border Services Agency (“CBSA”) is on the lookout for contraventions of the Customs Act and other border laws.
Here is our survival guide to make sure the CBSA is happy with
Canada’s Sales Tax Rates As At July 1, 2017
Canada
We often get asked by non-resident companies for Canada’s sales tax rates. Canada imposes a federal sales tax called “goods and services tax” (or GST). Some provinces have harmonized their sales tax with the GST. The provincial portion is called “harmonized sales tax” (or HST). Some provinces have not harmonized their provincial sales taxes
Non-Resident Importers Having Difficulties Dealing With The CBSA
Last week, I was informed by four different U.S. non-resident importers (or their representatives) that the non-resident companies were frustrated in their dealings with the Canada Border Services Agency (“CBSA”) – to the point that they may cease selling to Canadian customers. While some of the complaints were more connected with customs brokers, many of