Canadian provinces generally have a provincial sales tax or are part of the harmonized sales tax which includes a provincial portion. Only Alberta and the 3 territories have no provincial or territorial sales tax. More and more people seem to believe that it would be feasible and beneficial for Alberta to implement its own sales tax given the state of its public finances. Follow this link to a CBC article.
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Archives for GST/HST/QST
Excise and GST/HST News – No. 108 of September 2020
In the latest Excise and GST/HST News – No. 108 of September 2020, the CRA has clarified certain issues regarding, among other things, the Canada Emergency Commercial Rent Assistance Program (CECRA) and the GST/HST treatment of manual osteopathic services. 1. Canada Emergency Commercial Rent Assistance Program (CECRA) There is no GST/HST applicable with respect to payments received by the commercial property owners from CMHC under the CECRA program. The forgivable loans provided by CMHC under the CECRA program are exempt supplies of financial services. The rent reduction agreement is an amendment to the lease agreement between the commercial property owner and
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Deferral of sales tax remittances (GST/HST/QST)
On March 27, the Government of Canada and the Government of Quebec announced measures to defer payment of GST/HST and QST returns until June 30, 2020. Due to the harmonization of the two regimes, registrants should: File their GST/HST and QST returns within the usual filing deadline; No late-filing penalties will be imposed on registrants who cannot file their returns on time if they file their returns on or before June 30, 2020. Pay on or before June 30 the amounts owing for returns covered by these deferrals. This deferral of filing and payment also applies to the Customs duties
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Evidence of Exportation When the Supplier Ships Property Outside Canada
The GST/HST and QST systems rely heavily on transaction documentation. The Tax Court of Canada (TCC) confirmed this principle in Dow & Duggan Log Homes International (1993) Limited v. The Queen, 2019 TCC 280 (CanLII). As a reminder, the supply of tangible personal property (TPP) may not be subject to GST/HST and QST when, in the case of a sale, it is delivered to the recipient outside Canada or is, or will be, made available outside Canada, or in the case of a supply by way of lease, it is made available to the recipient outside Canada (see 142(2)(a) and
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New publications on education in the GST/HST Memoranda Series
This week the Canada Revenue Agency released several publications on education-and GST/HST: GST/HST Memorandum 20-1 – School Authorities – Elementary and Secondary Schools (December 2019) GST/HST Memorandum 20-2 – Public Colleges (December 2019) GST/HST Memorandum 20-3 – Universities (December 2019) GST/HST Memorandum 20-4 – Vocational Schools and Courses (December 2019) GST/HST Memorandum 20-5 – School Cafeterias, University and Public College Meal Plans, and Food Service Providers (December 2019) GST/HST Memorandum 20-6 – Tutoring and Equivalent Services (December 2019) GST/HST Memorandum 20-7 – Second-language Instruction (December 2019) GST/HST Memorandum 20-8 – Educational Services Made to a Non-resident (December 2019) GST/HST Memorandum
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