goods and services tax

We do not usually post blog posts asking the Government of Canada to change the law.  However, we are doing just that today.  Personal Protective Equipment (known as “PPE”) is taxable in Canada. Face masks, surgical masks,  plastic face shields, protective eyewear used in hospitals, protective gowns and garments used in hospitals, surgical and disposable

The Canada Revenue Agency (“CRA”) has temporarily suspended all activities relating to non-resident goods and services tax (“GST”) and harmonized sales tax (“HST”) accounts. The CRA Non-Resident Tax Services Offices (TSO) are closed.

In the last week, I have had to tell four U.S.-based businesses that the CRA is effectively closed to non-resident businesses and

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

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

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

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

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

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