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
GST/HST
Non-Residents cannot open or update Canadian GST/HST accounts during COVID-19 shutdown
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…
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
…
Speak Up!: Canada Is Consulting With Canadians On Cannabis Duties And Taxes
Canada
On November 10, 2017, Canada’s Department of Finance made an announcement of a one month consultation process concerning the imposition of excise taxes/duties and goods and services tax (“GST”) and harmonized sales tax (“HST”) on cannabis products. Canadian stakeholders, businesses and the public have until December 7, 2017 to submit feedback as part of…
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…
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, …
10 Tips For Small Business Owners For Keeping Canada Revenue Agency Collections Officers Happy
Canada
Recently, I was contacted by a small business owner who had an unpleasant conversation with a Canada Revenue Agency (“CRA”) collections officer about an outstanding goods and services tax/harmonized sales tax (“GST/HST”) assessment against his small company (of which he was a director). The CRA collections officer had threatened to send the sheriff to…
GST/HST Measures in the 2016 Federal Budget
Today, the Federal Government of Canada tabled the Budget. There are a few GST/HST Measures. The following is an excerpt from the Budget:
Medical and Assistive Devices
Medical and assistive devices that are specially designed to assist an individual in treating or coping with a chronic disease or illness or a physical disability are generally…