The harmonized sales tax is a form of consumption tax used in Canada. It is found and charged in provinces in which the regional provincial sales tax and the federal goods and services tax have been combined together for one value-added sales tax. This tax came about due to pressure from the federal government for individual Canadian provinces to eliminate their own sales tax systems.
The HST is collected by the Canada Revenue Agency and then remitted to the participating provinces. The government also issues a GST/HST tax credit that is intended to offset all or some of the taxes paid under this program for low income individuals. This credit eligibility is determine by a person’s previous tax return.
Business operators who work in any of the provinces with HST have a responsibility to charge and remit the HST. There are some small supplier exceptions for those businesses making less than $30,000 annually. These companies are not required to register for GST/HST. However, some of these businesses still opt to register voluntarily to tap into the Input Tax Credits on the services and goods consumed in the typical course of doing business.
Selling goods and services in and of itself can be difficult for Canadian businesses due to the complex rules, but those doing business with other provinces often opt to hire an experienced tax attorney because of the challenges of accurate tax collection and remission under the HST and GST. Understanding these rules often requires the insight of a knowledgeable HST tax lawyer.
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Nathaniel completed his Juris Doctor degree at Osgoode Hall Law School where he excelled in the areas of tax law and legal writing and research.He successfully completed all of the requirements of Osgoode’s Taxation Law Curricular Stream
Carson Pillar articled with us and then joined our tax law firm as an associate Canadian tax lawyer having been called to the Ontario bar in June 2016. Carson runs our Calgary tax office. Carson earned his Juris Doctor from Western University and graduated in 2015.
Ian Thomas joined our Toronto tax law firm as an articling student (student at law) in July 2016 and upon becoming a Canadian tax lawyer in June 2017 he becomes our latest tax associate. Ian earned his Juris Doctor from Osgoode Hall Law School and graduated in 2016.
Tigra Bailey has now joined our tax law firm as a summer tax law student and is expected to return as an Articling Student in 2017-2018. Tigra is completing her Juris Doctor at Queen’s University and her expected graduation date is in 2017.
Ildi has joined the law firm of Rotfleisch & Samulovitch PC in June, 2000 and brings over 25 years of legal secretarial experience to the firm. She started as a Legal Secretary and after obtaining Certificates from The Institute of Law Clerks of Ontario
Jamin Chen joins our tax law firm as an articling student in September 2016 after earning his Juris Doctor from Allard Hall at the University of British Columbia.