在加拿大收税的第一步是注册 GST/HST 账户。在加拿大供应商品和服务的非居民企业如果符合以下条件,则必须注册 GST/HST 账户: 他们在加拿大开展业务活动的过程中在加拿大提供应税(包括零税率)供应品,并且他们不是小型供应商。 他们在加拿大为在加拿大举行的娱乐场所、研讨会、活动或活动(即使他们是小型供应商)的入场券...
Some provinces have chosen to participate in the HST, which pairs the GST with the PST to create one tax overall. These regions include New Brunswick, Prince Edward Island, Nova Scotia, Newfoundland, Labrador, and Ontario. Therefore, if your small business resides in one of these areas, you ...
Return orders. Prices on Items (master data) Prices on Sales Prices (master data) Business Posting Groups on Customers and Vendors.To prepare GST/HST rate change conversionsBefore you set up the GST/HST rate change tool, you must make the following preparations.If...
Got a GST/HST problem? How to disclose a mistake. How to report a scam. Who’s up for being more efficient? Can you email the CRA? Can you contact the CRA by standard mail? Save time and put it back in your business. In our fast-paced world, sometimes picking up the phone is ...
HST collected is a liability and must be paid back to the CRA by filing a HST return. However, you can claim input tax credits, which reduce HST owing, for HST paid on business purchases. ITCs are also reported on a HST return. Report dividends paid on Schedule 3 of the Corporate Tax...
GST/HST audits are focused on the Goods and Services Tax/Harmonized Sales Tax (GST/HST) reporting and payments. The CRA will review your sales and purchase records to make sure you've remitted the right amount. You may be asked to provide invoices, receipts, and other supporting documents ...
It references the conference papers "Sales Taxes in Canada: The GST-HST-QST-RHT System," by Richard M. Bird and Pierre-Pascal Gendron, "How Should the U.S. Treat Government Entities, Nonprofit Organizations and Other Tax-Exempt Bodies Under a VAT," also by Gendron and "Treatment of ...
The GST/HST Credit is a quarterly, tax-free financial allowance designed to provide some relief to lower- and modest-income Canadians against the costs associated with the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST). Payments are disbursed every three months, effectively off...