Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



The New Harmonized Value-Added Tax System Regulations Contain a Surprise - An Anti-Avoidance Rule

The June 9, 2010 Canada Gazette (Part II,  Vol 144, No. 12) contained the New Harmonized Value-Added Tax System Regulations SOR/2010-117. Part 2 (section 34-37 contain the HST anti-avoidance rules.  These rules are in...

The HST Deadline is Fast Approaching

I enjoy reading Seth Godin's blog - www.sethgodin.com/sg/.  I had to share today's post since the deadline for HST readiness/preparedness is only 24 days away. Goods and services tax (GST)-registered businesses must...

The HST Place of Supply Rules and More Are Now in a Promulgated Regulation

In the June 9, 2010 Canada Gazette, the final HST place of supply regulations are published as SOR/2010-117 - now called "New Harmonized Value-added Tax System Regulations". Please go to the following link -...

The HST is Coming, The HST is Coming

Kevin Marron has written a helpful article about harmonized sales tax in "The Canadian Lawyer" magazine entitled "The HST is Coming, The HST is Coming" - go to...

HST Place of Supply Rules for Litigators and Those Who Provide Litigation Services (Revised)

The harmonized sales tax (HST) place of supply rules include a specific rules for "services rendered in connection with litigation". These rules apply to lawyers, process servers, transcription service providers, those who...

Canada's Department of Finance Releases Draft Regulations Re HST Place of Supply Rules

On April 30, 2010, Canada's Department of Finance released "Draft Regulations in respect of the Place of Supply Rules of Property and Services. To obtain a copy, please go to the following link -...

What is a "Service" for GST/HST Purposes?

The harmonized sales tax (HST) transition rules and HST place of supply rules set out general and specific rules for tangible personal property, real property, intangible property and services.  What is important and...

British Columbia Starts Process to Pass HST Legislation

On March 30, 2010, the Government of British Columbia tabled Bill 9 - 2010, which is legislation to implement harmonized sales tax (HST) into B.C. law and wind down the British Columbia social services tax (BCSST) and hotel room...

HST Place of Supply Rules for Lawyers and Those Who Provide Litigation Services

The HST place of supply rules include a specific rules for "services rendered in connection with litigation". This rule applies to lawyers, process servers, transcription service providers, those who provide expert opinions in...

HST Place of Supply Rules for Services - Application of HST is Based on the Recipient's Address

Harmonized Sales Tax (“HST") will become a reality in Ontario and British Columbia on July 1, 2010. Notwithstanding, some businesses will be required to start collecting HST on May 1, 2010.

Businesses in the HST Zone (HST Zone...

What Are the HST Place of Supply Rules for Customs Brokerage Services?

On February 25, 2010, the Department of Finance released a News Release about what will be the HST place of supply rules. There is a separate rule for customs brokerage services. "customs brokerage services" are currently...

Will HST Apply to Imports into Ontario or British Columbia?

There is some misinformation out there about whether HST will apply to imports into the new HST provinces (Ontario and British Columbia) after July 1, 2010. I hope I can clear up some of the confusion.

The first place to look...

Make an HST Preparedness List and Check It Twice

Harmonized sales tax (“HST") will become a reality in Ontario and British Columbia on July 1, 2010. Well, that is not quite accurate, some businesses will be required to start collecting HST on May 1, 2010. In addition, some...

New Electronic GST/HST Return Filing Requirements Start July 1, 2010

To little fanfare and no media attention, on January 4, 2010, The Honourable Jean-Pierre Blackburn, Minister of National Revenue and Minister of State (Agriculture and Agri-Food) announced proposed changes to electronic filing...

Canada Revenue Agency HST Webcasts - The New Horror Flicks

The Canada Revenue Agency (CRA) is developing and posting webcasts to help businesses prepare for harmonized sales tax (HST).  The three that are available can be found at this link -...

Suppliers to the Ontario Government Will Have to Start Charging HST As Early As May 1, 2010

As the present time, the Ontario Government does not pay goods and services tax on any supplies of property and services. The reason is that the Federal Government does not currently pay goods and services tax is that it cannot,...