GST/HST ARTICLES & TIPS

Article & Tips

Taxation of Commercial Ride Sharing


Beginning July 1st, 2017, all Uber, Lyft and other self-employed commercial ride-share drivers must register for and then charge, collect and report GST/HST to the Canada Revenue Agency (“CRA”).

Read More...

Limits on CRA Collections - GST/HST


Canada’s Excise Tax Act gives sweeping powers to the Canada Revenue Agency (“CRA”), and by extension its tax collection officers, to collect the tax debts of taxpayers.

Read More...

Interlining Transportation Services and Input Tax Credits


If you operate a business as a truck driver through which you deliver shipped goods to third parties, you may be eligible to claim Input Tax Credits (“ITCs”) for Goods and Services Tax

Read More...

Exports Receive Favorable GST/HST Treatment


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 GST/HST on the export

Read More...

Zero-rated and Exempt Supplies for GST/HST


There are three main classifications of supplies in the Excise Tax Act: taxable supplies, zero-rated supplies and exempt supplies. “Supply” for the purposes of GST/HST refers to products

Read More...

Quick Method of Accounting ITCs on GST/HST Tax Returns


Certain Canadian small businesses can elect to use the quick method of accounting when filing their GST/HST tax returns. Small businesses that elect to use the quick method do not need to report

Read More...

Simplified Method for Claiming Input Tax Credits


Certain Canadian businesses that use the regular GST/HST reporting method can use a simplified method to calculate their input tax credits. Business that have elected to use the Quick Method of

Read More...

GST/HST on Amalgamations


Tax planning for reorganizations and other corporate transactions frequently involve amalgamations. An amalgamation occurs when two or more corporations

Read More...

Registration Requirements


GST/HST is a consumption tax. HST is collected in provinces where the Federal sales tax and provincial sales tax (PST) have been combined into a single value

Read More...

Treatment of GST/HST Under the Proposed VDP Changes


Limited VD program grants limited relief will apply to several situations including where GST/HST was charged or collected but not

Read More...

Builders of Residential Real Property and Self-Supply


Building a new home, or renovating an old one, can be a stressful and overwhelming process. CRA can add to the stress by conducting a

Read More...

Non-Resident Rebate for GST/HST on Export of Commercial Goods


The export ofcommercial goods is widely accepted as desirable for every country’s balance of

Read More...

Rotfleisch & Samulovitch P.C.

2822 Danforth Avenue
Toronto, Ontario M4C 1M1

Phone : 416-367-4222

Fax : 416 367 8649

Email : david@taxpage.com

Quick Contact