Reporting Requirements for Non-Resident Trusts

January 01, 2025

The Canada Revenue Agency (CRA) has intensified its focus on non-resident trusts and offshore income...

Retroactive GST/HST Registration

January 01, 2025

In 1991, Parliament introduced amendments to the Excise Tax Act, giving rise to the Goods and Servic...

ITCs and Accommodation Invoices

January 01, 2025

Input Tax Credits (ITCs) are a critical component of Canada’s GST/HST system, enabling businesses to...

Bad Debt GST Refund – Excise Tax Implications of Bad Debt Write-Offs

January 01, 2025

In transactions involving the sale of goods or services, businesses are required to remit GST/HST ba...

Voluntary Registration for GST/HST as a Small Supplier

January 01, 2025

Section 165 of Canada's Excise Tax Act imposes Goods and Services Tax (GST) or Harmonized Sales Tax...

GST/HST Non-Resident Override Rule

January 01, 2025

GST/HST is the sales tax charged on the provision of goods and services in Canada. For businesses en...