Canada Revenue Agency Bulletin B-103: Place of Supply Rules for Determining Whether a Supply is Made in a Province. The Tax Detective We also recommend checking out Eileen Reppenhagen’s web site, the Tax Detective. Eileen’s site includes links to a wealth of bulletins, articles and other information related to HST. Fraser Institute – Countering the [...]

Administrative Policy Changes for Taxable Employment Benefits to reduce a number of administrative difficulties and increase fairness include: Overtime Meals and Allowances Provided to Employees Municipality or Metropolitan Area Loyalty Programs Employer Provided Motor Vehicles Required to be Taken Home at Night Non-cash Gifts and Non-cash Awards Surface Transit Passes Provided to Family Members of [...]

CRA has compiled a list of notices and bulletins with regards to GST/HST. The list includes information sheets on transitional rules, along with question and answer bulletins for specific areas of concern. Download the bulletin list in PDF format from the Curriculum Services Canada web site.

Curriculum Services Canada has posted a PDF of a a webinar presentation given by the Canada Revenue Agency to help give business owners an overview of the upcoming implementation of HST (Harmonized Sales Tax) in BC and Ontario. The presentation covers many areas of confusion and concern and is a good primer on what you [...]

We found a great article on the SOHO web site about items that small businesses should keep track of in order to maximize legitimate business deductions on tax returns. See below for part of the article, then visit the SOHO web site to read the full article. Opportunities abound for small businesses to cut their [...]

CRA has produced several webcasts that will help existing GST/HST registrants and small businesses learn how to prepare for the transition to the harmonized sales tax (HST) which will replace existing provincial sales taxes and the federal goods and services tax in Ontario and, subject to legislative approval, in British Columbia beginning July 1, 2010. [...]

The provinces of Ontario and British Columbia have agreed to implement the harmonized sales tax (HST), which would replace existing provincial sales taxes and the federal goods and services tax in those provinces beginning July 1, 2010 and would be administered by the Canada Revenue Agency. The Canada Revenue Agency offers a number of informative seminars [...]

Will your clients overpay their March 15th instalment payment?  It is important that they don’t, particularly if their income has taken a hit over the past year.  Canadians taxpayers may find that due to employment layoffs or possibly due to their portfolio tanking,  overall income may have taken dropped off.  There may be a bit [...]

Canadians who are high-volume sellers of products on the online eBay marketplace may find themselves being audited by the Canada Revenue Agency beginning this fall. Revenue Minister Jean-Pierre Blackburn said Thursday anyone who has sold products on the Web site could avoid audits, fines and penalties by voluntarily coming forward and declaring the revenue to [...]