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Treatment of GST/HST Under the Proposed VDP Changes – A Canadian Tax Lawyer Analysis
Proposed Changes to the CRA Voluntary Disclosures Program (VDP) – Treatment of GST/HST Under the Proposed VDP Changes - A Canadian Tax Lawyer Analysis CRA [...]
GST/HST Registration Requirements
Goods and Sales Tax and Harmonized Sales Tax (GST/HST) Registration Requirements – A Toronto Tax Lawyer Analysis What Is GST/HST? GST/HST is a consumption [...]
GST/HST on Amalgamations – Canadian Tax Consultant Analysis
Introduction – Amalgamations and GST/HST Tax planning for reorganizations and other corporate transactions frequently involve amalgamations. An amalgamation occurs when two or more corporations (known [...]
Simplified Method for Claiming Input Tax Credits (ITCs) – GST/HST – Canadian Tax Lawyer Analysis
Introduction – What is the Simplified Method for Claiming ITCs Certain Canadian businesses that use the regular GST/HST reporting method can use a simplified method [...]
Quick Method of Accounting – GST/HST – Canadian GST/HST Tax Lawyer Analysis
Introduction – What is Quick Method Accounting? Certain Canadian small businesses can elect to use the quick method of accounting when filing their GST/HST [...]
Zero-rated and Exempt Supplies for GST/HST – Canadian GST/HST Tax Lawyer Analysis
Flipping houses is predicated on the resale of valuable assets, and the high transaction costs that take place come with multiple tax implications. In [...]
Export Sales and GST/HST – Canadian Tax Lawyer Analysis
Introduction Exports receive favorable GST/HST treatment under the Canadian Excise Tax Act. In this context, favorable tax treatment means no obligation to collect and remit [...]
Interlining Transportation Services and Input Tax Credits – GST/HST – Canadian Tax Lawyer Analysis
Flipping houses is predicated on the resale of valuable assets, and the high transaction costs that take place come with multiple tax implications. In [...]
Limits on CRA Collections – GST/HST – Canadian GST/HST Tax Lawyer Analysis
Introduction – GST/HST Limits on CRA CollectionsCanada’s Excise Tax Act gives sweeping powers to the Canada Revenue Agency (“CRA”), and by extension its tax collection [...]