HST / GST on Major Transactions in Canada
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Harmonized Sales Tax / Goods & Services Tax with respect to significant commercial sales and other business transactions.

The Goods & Services Tax (GST) is a federal tax that applies to the supply of most property and services in Canada and is statutorily mandated by the Excise Tax Act (Canada). In the province of Ontario, similar to select other participating provinces, the GST has been harmonized with the province's retail sales tax to create a combination or harmonized tax known as the Harmonized Sales Tax (HST).

The standard practice with respect to the assessment, collection and remittance of GST or HST sees the applicable GST/HST registrant charging, collecting and remitting to Revenue Canada (subject to offsets) the GST on taxable supplies (other than zero-rated supplies) of property and services made in Canada. However, where GST/HST registrants make taxable supplies (other than zero-rated supplies) in Canada, and those supplies are made in a participating province (i.e., Ontario), the GST/HST registrant must charge and account for the HST instead of the GST.

This, however, is a very simple overview of the HST/GST regime, with there being significant aspects associated with the tax that can makes matters rather complex, such that attaining appropriate professional advice can prove extremely valuable. At the law firm of Neufeld Legal PC, we look to bring together the appropriate professionals to assist your corporate business with respect to HST/GST and other legal matters of consequence to your commercial transactions.

Neufeld Legal P.C. can be contacted at 403-400-4092 (Calgary, Alberta) / 416-887-9702 (Toronto, Ontario) or Lawyer@LawTax.ca.

NOT LEGAL ADVICE. Information made available on this website in any form is for information purposes only. It is not, and should not be taken as legal advice. You should not rely upon, or take or fail to take any action, based upon this information. Never disregard professional legal advice or delay in seeking legal advice because of something you have read on this website. The law firm of Neufeld Legal PC would be pleased to discuss legal matters referenced in this website upon their retention in accordance with applicable requirements pertaining to client retention by this law firm.


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Tax Lawyer Christopher Neufeld with the business law firm of Neufeld Legal Professional Corporation, is admitted to practice law in Alberta and Ontario (Canada) and New York State (United States of America).  Christopher's legal practice focuses primarily on business law, in particular corporate commercial transactions and contract work  - directed at transactional tax optimization and effective tax planning. The content of this website is purely for informational purposes and should not be relied upon - as you should consult a lawyer with respect to the specifics of your particular legal matter.  Please review our legal disclaimer and privacy policy prior to contacting us and be advised that contacting us does not create a lawyer-client relationship. National headquarters: 1600, 144 - 4th Avenue SW, Calgary, Alberta. COPYRIGHT 2010-12.

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