Ask the CPA

CRA’s Voluntary Disclosures Program (Information Circular IC00-1R6) lets you file overdue HST returns and pay the tax to obtain penalty relief and partial interest relief, provided your application is voluntary,…

You must keep every HST-related record (sales invoices, purchase invoices, GST34 returns, working papers supporting ITCs) for six years from the end of the last tax year they relate to,…

Yes, at the rate of the customer’s province under the place-of-supply rules in ETA Schedule IX and Part IX regulations. Selling from Ontario to New Brunswick, Newfoundland, Nova Scotia, or…

Yes. If you are a GST/HST registrant and you buy commercial real property to use primarily (more than 50%) in a commercial activity, you claim a full input tax credit…

You must register for HST as soon as your worldwide taxable revenues (including zero-rated) exceed $30,000 in any four consecutive calendar quarters or in a single quarter. This is the…

Excise Tax Act s. 248 sets your default reporting period by threshold: over $6 million in annual taxable supplies you must file monthly; between $1.5 million and $6 million you…

CRA imposes a late-filing penalty under Excise Tax Act s. 280.1 equal to 1% of the amount owing plus 25% of that 1% for every complete month the return is…

Yes, but only 50%. Excise Tax Act s. 236 restricts your input tax credit on business meals and entertainment to 50% of the HST paid, mirroring the Income Tax Act…

Generally no. A service you supply to a non-resident US customer that is not registered for GST/HST and does not consume the service in Canada is a zero-rated supply under…

For a quarterly HST filer, Q3 2026 (July 1 to September 30, 2026) is due on Monday, November 2, 2026, because October 31 falls on a Saturday. Both the return…