Articles
Retroactive GST/HST Registration
January 01, 2025
In 1991, Parliament introduced amendments to the Excise Tax Act, giving rise to the Goods and Servic...
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ITCs and Accommodation Invoices
January 01, 2025
Input Tax Credits (ITCs) are a critical component of Canada’s GST/HST system, enabling businesses to...
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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...
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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...
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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...
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Retroactive GST/HST: What Businesses Need to Know"
January 01, 2025
In 1991, amendments to the Excise Tax Act established the Goods and Services Tax (GST), a value-adde...
Read MoreRetroactive GST/HST: What Businesses Need to Know"