Sales Tax Considerations for Canadian Transactions

$199.00

SKU: 407137

Description

Learn how to stay compliant when your business sells products to Canada.
Many U.S.based businesses are looking to expand their market to include Canada. Gain an understanding of the sales tax implications of selling goods or services to customers in Canada as well as recent developments for U.S. businesses already doing business with Canada. Learn when registration and collection of Canadas federal and provincial sales taxes are mandatory and when it is voluntary as well as the potential implications of registering on income tax and other regulatory requirements. This topic will review common compliance issues including determining what is taxable as well as how to determine the rate of tax to be charged. In addition, this material will review the critical provincial sales tax issues for U.S.based organizations so that the implications can be considered and planned for. This information will include a review of the many special sales tax rules for nonresident sellers including transferring GSTHST and QST to customers, special drop shipment rules and rebates and refund programs to minimize the cost for U.S.based businesses.

Date: 2020-09-24 Start Time: 1:00 PM ET End Time: 2:40 PM ET

Learning Objectives

* You will be able to identify potential Canadian sales tax issues for your companys products andor services.

* You will be able to recognize registration issues and when it is required vs. when it is voluntary.

* You will be able to review administrative processes needed to comply with Canadian sales tax requirements.

* You will be able to discuss the steps to take to minimize compliance costs and to reduce the risk of Canadian sales tax liabilities.

Overview of Canadian Sales Taxes
• Common Issues for U.S. Organizations Selling Goods or Services to Customers in Canada
• Latest Developments in Canadian Sales Taxes

Key Goods and Services Tax/Harmonized Sales Tax (GST/HST) Issues for U.S.-Based Organizations
• How GST/HST Applies to Non-Residents (of Canada) Who Are Not Registered
• Registration Requirements: Mandatory vs. Voluntary and Implications of Registering
• Special Rules for Non-Residents Including Relief for Drop Shipment Transactions
• Common Issues for Cross-Border Intercompany Transactions
• Recovering GST/HST Paid on Import and on Purchases

Important Quebec Sales Tax Issues for Non-Residents Selling to Customers in Quebec
• How Does QST Compare to GST/HST?
• Review of Registration Requirements – When It Is Mandatory vs. Voluntary
• Recovering QST

Critical Provincial Sales Tax (PST) Issues for Those Doing Business in or With Customers in British Columbia, Saskatchewan and Manitoba
• Differences From GST/HST
• Overview of PST Registration Rules
• Complications When Selling or Dealing With Software, Digitally Delivered Services, Platform Facilitators, and Intangibles

Setting up Compliance and Reporting Systems
• What Is Needed on an Invoice?
• Effective Date of Registration
• Frequency of Filing, Reporting and Payment Processes

CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Rosemary J. Anderson-Thorsteinssons, Zheting Su – Thorsteinssons