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”).
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.
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
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
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
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
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
Tax planning for reorganizations and other corporate transactions frequently involve amalgamations. An amalgamation occurs when two or more corporations
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
Limited VD program grants limited relief will apply to several situations including where GST/HST was charged or collected but not
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
The export ofcommercial goods is widely accepted as desirable for every country’s balance of
On February 27, 2018, a majority of the Federal Court of Appeal overturned the Tax Court of Canada and decided that a new-home purchaser cannot claim the GST/HST New Housing Rebate if