Canadian Sales Tax Compliance Challenges for U.S. Companies
Mastering New Provincial Harmonized Sales Taxes, Nexus Standards, and Other Critical Topics
Recording of a 110-minute CPE/CLE webinar with Q&A
This CLE webinar will provide tax advisors to U.S. companies conducting business in Canada with the latest updates and insights into important sales tax-related developments in Canada. Experienced Canadian tax advisors will outline recommendations for sharpening your company's tax compliance and audit preparation.
- Upcoming harmonized sales taxes in Ontario and British Columbia effective July 1, 2010
- New HST rates (13% in Ontario, 12% in British Columbia)
- Complying with provinces’ transitional rules for new taxes
- Including certain pre-implementation rules effective May 1, 2010
- Point-of-sale rebates
- Input tax credit restrictions
- Housing industry and new housing rebates
- Complying with relevant CRA Notice 244, Notice 246, Notice 247, other guidance
- Working with CRA’s evolving “doing business in Canada” nexus standard
- Comparison and contrast with U.S. physical presence standard
- Lack of meaningful tests in Canadian courts
- Issues in audits for Canadian federal GST and provincial HSTs or sales taxes
- Emphasis on self-reporting of Canadian version of use tax
The panel will address these and other new or evolving developments:
- The new Ontario and British Columbia HSTs: What issues will the transition to the new taxes create for your company, and what are the key terms of related rules and guidance?
- Nexus for GSTs, HSTs and PSTs: Given the lack of court guidance on the "doing business in Canada" standard, what nexus pitfalls must you watch for?
- GST and sales tax audits: On which issues are the Canadian revenue authorities particularly focusing now?
His tax law practice emphasizes commodity taxation (including goods and services tax and provincial sales taxes) and... | Read More
His tax law practice emphasizes commodity taxation (including goods and services tax and provincial sales taxes) and cross-border issues, among other areas. He belongs to the National Sales & Commodity Tax Section of the Canadian Bar Association.Close
Partner, Indirect Taxes
Meyers Norris Penny
He has more than 14 years of experience practicing on commodity taxes and has extensive experience with GST and HST... | Read More
He has more than 14 years of experience practicing on commodity taxes and has extensive experience with GST and HST planning, including advising non-residents on doing business in Canada. He has conducted sales tax recovery reviews for Fortune 500 companies in a number of industry sectors.Close
Director, Tax Advisory Services
He has more than 25 years of experience with sales tax reviews and other tax matters for corporations and for advisory... | Read More
He has more than 25 years of experience with sales tax reviews and other tax matters for corporations and for advisory firms, including KPMG. He is a frequent writer and commentator in Canadian professional tax publications.Close