Tag Archives | Canada GST

Canada GST/HST for property and services made in Canada

The Gst/HST applies only to supplies of property and services “made” in Canada. supplies of property and services that are made outside Canada are beyond the scope of the Gst/ HST. special deeming rules are contained in the legislation for purposes of determining when a supply is made inside or outside of Canada. Furthermore, certain […]

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Canada GST/HST for goods imported into Canada

The Gst/HST is generally payable on the duty-paid value of goods imported into Canada. the duty-paid value is the value for duty determined for customs purposes plus any customs duties and excise duties and taxes. tHSThst payable on imported non-commercial goods is collected by the Canada border services Agency (“CBSA”) at the same time customs […]

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Canada GST/HST registration requirements

As a general rule, all persons engaged in a “commercial activity” in Canada must register to collect the Gst/HST within 30 days of first making a taxable supply in Canada. Generally, non-residents are required to register only if they carry on business in Canada and make taxable supplies in Canada. it should be noted, however, […]

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