Canadian GST/HST Issues for U.S. Sellers: Goods and Services Tax and Harmonized Sales Tax Requirements
Identifying Canadian Sales Tax Traps for U.S. Businesses
Note: CLE credit is not offered on this program
A live 110-minute CPE webinar with interactive Q&A
This webinar will highlight many areas where U.S. businesses make costly Canadian sales tax mistakes when selling goods and/or services into Canada. The panel will provide useful information to help corporate tax advisers avoid the most common costly mistakes.
- Structure of Canada's federal and province-specific sales tax/VAT system
- Goods and services tax (GST)
- Harmonized sales tax (HST)
- Quebec sales tax (QST)
- Other provincial sales taxes (PST)
- Nexus rules in Canada and registration requirements
- Special rules for non-Canadian e-commerce sellers effective July 1, 2021
- Charging and collecting GST/HST/PST/QST
- Input tax credits
- Overview of special rules
- Import arrangements
- Drop shipments
- Audit, objection and appeals
- Tips and strategies
The panel will discuss these and other relevant topics:
- How Canada determines nexus for purposes of determining whether a non-Canadian company has sales tax collection and remittance obligations
- Special rules for U.S. (and other non-Canadian) e-commerce sellers for determining sales tax liability
- How various provinces' PST interacts with the federal GST regime
- When does a U.S. company need to register in Canada as a seller of goods or services?
Bruce Goudy, CPA, CMA
Director, Indirect Taxes
Mr. Goudy has more than 25 years of experience providing advice on indirect tax issues, including assistance with... | Read More
Mr. Goudy has more than 25 years of experience providing advice on indirect tax issues, including assistance with difficult tax audits, identifying and securing refunds of overpaid taxes, compliance and reporting, and accounting for indirect tax contingencies.Close
Jonathan Ip, B.Sc., J.D.
Mr. Ip's practice focuses on advising and representing clients on income tax, GST/HST, and PST matters. His... | Read More
Mr. Ip's practice focuses on advising and representing clients on income tax, GST/HST, and PST matters. His experience includes resolving tax controversy disputes through audit, objections, appeals and settlement, as well as assisting domestic and international clients with planning and transactional tax issues.Close
Brian Litvin, CPA, CA
Mr. Litvin specializes in Canadian sales taxes (GST/HST/QST/PST), and international value added taxes (VAT). Mr.... | Read More
Mr. Litvin specializes in Canadian sales taxes (GST/HST/QST/PST), and international value added taxes (VAT). Mr. Litvin’s expertise includes minimizing GST/HST and VAT costs, increasing sales tax efficiencies, and streamlining processes ensuring efficient GST/HST and global VAT management. Present and past clients include companies on the Forbes 100 list, multinationals and U.S. companies in multiple different industries, many of which are household names. His firm also provides Canadian and European compliance services for nonresident entities.Close
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event. See NASBA details.