We regularly get asked whether the Canada Revenue Agency (“CRA”) can ask for particular documents during the course of a goods and services tax (“GST”) / harmonized sales tax (“HST”) audit or during a GST/HST appeal. Usually, the question is in the form of a statement “they are not allowed to ask for that”. Our
What’s in a name? The CRA disallows ITCs if a name does not match
According to the CRA, a name is important. A rose by any other name does not claim ITCs. You have to know your client/customer.
One of the top goods and services tax (“GST”) / harmonized sales tax (“HST”) audit issues and reason for disallowing input tax credits (“ITCs”) is the name of a supplier or
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
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 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
Importers Must Pay Customs Assessments In Canada To Perfect Appeal
Canada
We were asked recently whether a non-resident importer could ignore paying a Canadian customs detailed adjustment statement (“DAS”) and continue to import goods into Canada (just thumb their noses up at the Canadian government). The answer provided is that a non-resident importer (and a Canadian resident importer) should not consider something so foolish. Under
How To File A “Service Complaint” Against The Canada Revenue Agency
In writing this blog post, we are not advocating filing baseless, frivolous, vexatious and retaliatory “service complaints” against Canada Revenue Agency (“CRA”) auditors, collections officers and other employees of the CRA. However, we have learned from the experience of our clients that some legitimate complaints arise from time-to-time. It is in the spirit of transparency
15 Stages Of A Canada Revenue Agency GST/HST Audit
If you have never been audited before, you probably have no idea what to expect. Most audits follow the same 15 stages (more or less). On the taxpayer’s side of things, each stage is stressful.
- CRA Selection Process: The taxpayer usually has no involvement in this process. It all happens behind the scenes and the
Taxpayer Interest And Penalty Relief: How Can A Taxpayer Get Some Relief?
Canadian taxpayers are entitled to apply to the Canada Revenue Agency for taxpayer relief of penalties and interest. All that is required is for a taxpayer who has been assessed to complete and submit an RC4288 form “Request for Taxpayer Relief – Cancel or Waive Penalties and Interest”. This form can be used for goods