Selling software across the Canada–US border
Digital supplies are where sales-tax rules were stretched furthest to cover something they were not written for. Here is what a Canadian SaaS business actually has to work out.
3 min read
GST/HST
Every post tagged GST/HST.
Sales tax and employer levies by province
A single reference for what each Canadian province charges — GST, HST, PST, QST or RST, plus which five provinces add an employer health tax and which workers' compensation board you deal with.
4 min read
Input tax credits are an evidence problem, not a maths problem
The arithmetic of claiming back GST/HST is trivial. What gets claims denied on audit is missing documentation and tax claimed on things that were never recoverable.
3 min read
The $30,000 GST/HST threshold has two tests, and they give different answers
Crossing $30,000 in one quarter ends small-supplier status immediately. Crossing it over four quarters gives you roughly a month. Most explanations skip the difference.
3 min read
Place of supply — why you charge Ontario's tax from Alberta
The GST/HST rate on a Canadian sale follows your customer, not you. Here are the rules that decide it, and the cases where they surprise people.
4 min read