All Articles

A review of when a non-resident of Canada is required to register for GST/HST or may register voluntarily.

This article discusses the various means by which a non-resident of Canada who imports goods into Canada may recover the GST tax imposed at the border.

A summary of the origin issues Canadian exporters to the United States are facing with the recent Trump administration tariffs.

A producer, expoter or importer who certifies that goods qualify under the USMCA Rules of Origin must do the work to document their conclusions for potential review by a customs authority.

In contrast to its predecessor NAFTA, there is no prescribed Certificate of Origin under USMCA. Specified set of data listed below is set out on the invoice

A summary of Rules of Origin under the United States-Mexico-Canada Agreement (“USMCA“), which replaced the former North American Free Trade Agreement (“NAFTA“).

A discussion of the two distinct GST compliance methods for real property sales, including where each applies and common confusions, tips and traps.

A description of the basic provisions of the USMCA with links to articles that get into the details.

The most common transaction I've dealt with in 35 years of GST/HST practice is the sale of a multi-use rural property, typically 10 - 40 acres. Learn more.

The GST consequences of governments in Canada encouraging (or forcing) owners of homes used for short-term rentals to convert them to personal residential use.

The GST consequences of governments in Canada encouraging (or forcing) owners of homes used for short-term rentals to sell or convert them to long-term.

This article discusses situations where the sale of what appears to be a house may not be exempt from GST because it is used wholly or partially in a business.