Articles

Uber & Lyft Drivers GST/HST Obligations Following Changes to the Excise Tax Act Beginning July 1st, 2017, all Uber, Lyft and other self-employed commercial ride-share [...]

Introduction – GST/HST Limits on CRA Collections Canada’s Excise Tax Act gives sweeping powers to the Canada Revenue Agency (“CRA”), and by extension its tax [...]

Introduction – Interlining & GST/HST If you operate a business as a truck driver through which you deliver shipped goods to third parties, you may [...]

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 [...]

Zero-rated vs. Exempt Supplies There are three main classifications of supplies in the Excise Tax Act: taxable supplies, zero-rated supplies and exempt supplies. “Supply” for [...]

What is Quick Method of Accounting Certain Canadian small businesses can elect to use the quick method of accounting when filing their GST/HST tax returns. [...]

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 [...]

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 [...]

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 tax. [...]