Canadian Tax Issues

Beginning April 1, 2013, Prince Edward Island joins the four other Canadian provinces that have dropped their provincial sales taxes (PST) and adopted a harmonized sales tax (HST). (Note that April 1, 2013 is also the same date that British Columbia abandons the HST and reverts to PST). With the change coming, Prince Edward… Read More

Beginning in 2010, Ontario joined the four other Canadian provinces that have discontinued their own individual Provincial Sales Taxes and instead harmonized with the Canadian Goods and Services Tax. The Ontario budget proposed March 26, 2009 stated that the province planned to adopt Harmonized Sales Tax on July 1, 2010. Under the plan, Ontario's… Read More

Three provinces in Canada, namely British Columbia, Saskatchewan, and Manitoba have their own tax statutes to impose a Provincial Sales Tax (PST). The province of Alberta and the territories—Northwest Territories, Nunavut and Yukon—do not impose any provincial sales tax. Quebec province imposes the QST, which is a value-added or VAT tax. In the 1990s,… Read More

Definition Who pays, who collects Registration/Business number What is taxable, at what rate What is exempt Input tax credit Filing/payments Miscellaneous Issues Indian Special Status More Information/Tax offices The following material defines and describes Canada's Goods and Services Tax and Harmonized Sales Tax (GST/HST). Its purpose is to provide the reader with an understanding… Read More

Independent Contractor or Employee? Taxpayer ID# Reporting Exceptions Methods to Filing, Deadlines and Recipients Corrected Returns Penalties Introduction In Canada, specific contract payments to nonemployees must be reported to the Canada Revenue Agency (CRA), and the recipient. There are three forms that are used to report contract payments to the CRA: Forms T1204, T5018,… Read More

Adding Vendors Handling Inactive Vendors Quarterly Reports Annual Reports What's in a Name? Maintaining a Secure Vendor File The following article is a real case study. The names of the interview subject and the organization have been changed to protect their privacy. A company's vendor master file sits at the heart of their payables… Read More

As of April 1, 2013, the Canadian province of British Columbia reverted back to the provincial sales tax (PST) from the harmonized sales tax (HST). The PST retained its former 7 percent tax rate and upholds all previous PST exemptions. The PST is a retail sales tax that is payable when a taxable tangible… Read More

The Provincial Sales Tax in Quebec is referred to as the Quebec Sales Tax (QST). The majority of goods and services sold or provided in Quebec are taxable at a rate of 8.5 percent. The GST is included in the tax base when calculating the QST. This results in an effective rate of taxation… Read More

The Provincial Sales Tax Act authorizes a 5 percent tax that applies to taxable goods and services consumed or used in Saskatchewan. It applies to goods and services purchased in the province as well as those imported for consumption or use within the province. The tax is applied to the purchase price exclusive of… Read More

The Retail Sales Tax Act is the legal authority that provides guidelines on the application of the 8 percent RST applied to retail sales and rental of most tangible personal property and certain services in Manitoba. The tax is calculated on the selling price before the Goods and Services (GST) is applied. What is Taxable… Read More

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