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 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
Dear US Companies: Are You Sure You Are Reporting Canadian GST/HST Correctly?
Canada
Let’s face it – The United States does not have a value-added tax and does not have a federal sales tax. The Canadian goods and services tax (“GST”) and harmonized sales tax (“HST”) are foreign in more ways than one. With the expansion of Internet based sales into Canada, we are seeing a lot
Canadian Sales Tax Rates (effective as of October 1, 2016)
Canada’s sales tax rates chart must be changed again as Prince Edward Island increases its sales tax rate to 15% as at October 1, 2016. Canadian businesses and foreign businesses carrying on business in Canada must update their systems to reflect the new rate for PEI.
Canadian Sales Tax Rates Chart
As at January 1,
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
Make A List And Check It Twice: Record All Information Provided To A CRA Auditor
One of the most common mistakes we see taxpayers make during a Canada Revenue Agency (“CRA”) audit is that they do not record what documents were requested by the auditor, what documents were provided to the auditor, and when those documents were provided to the auditor. What is common is that documents are requested by