Simply Canadian Sales Taxes ... GST, HST, QST and Provincial Retail Sales Taxes


Get ready for March 1st, 2018 changes to the voluntary disclosure program for GST and HST
Click here to see the October 2017 newsletter for more information.
Two newsletters were released on December 2017.
1 - Changes for 2018
2 - Taxable Benefit Time

It will be a happier 2018 due to changes to CRA's social events policy.

Beginning in 2018, the Social Event Threshold  will Increase
If you provide a free party or other social event to all your employees and the cost is $150 per person or less, it is not considered to be a taxable benefit. Additional costs such as transportation home, taxi fare, and overnight accommodation are not included in the $150 per person amount.
If the cost of the party is greater than $150 per person, the entire amount, including the additional costs, is a taxable benefit.
Have you ever wondered, if you sell goods to an unregistered non-resident but deliver the goods to the non-resident's customer in Canada if GST or HST would apply? Well, it might.
Join Diane on APRIL 18TH for a live webinar dealing with the GST/HST and the Drop Shipment rules. 
Please  click here or go to the webinar registration page.
----  Live webinars will continue in 2018. New GST and HST webinars will be added each month.  
Click here to view the current offering and to register   

The winter CPA Ontario schedule has included GST/HST courses for 2018. To register go to the CPA PD event registration portal and search "gaudon".  All my courses will be listed.

Other changes to the GST/HST...

Ontario large business recaptured input tax credit phase out continues.

On July 1, 2017 the restriction rate is reduced to 25%. Refer to CRA Info Sheet GI-171,  Phasing out of Recaptured Input Tax Credits in Ontario for more information. The big question for 2018: Is will the restriction be eliminated as promised?

Bottom Line article written by Diane
Starting a Business - Non-Accounting Considerations

 Stay current with sales tax changes...

    that include information regarding upcoming training events and

    important sales tax announcements

Specializing in Sales Tax Training and Advisory Services for companies of all sizes



                     with Diane Gaudon, FCPA, FCGA