Trends and opportunities in Canadian sales tax
The most significant current trends in the sales tax field.

Sales tax challenges for businesses
Some of the more significant sales tax challenges facing businesses today

Recent publications
GST and PST articles published by CCH.

Tips for dealing with tax authorities
Important planning items to be considered during audit and appeal

Common mistakes made in challenging tax assessments
Discussion of common mistakes and tips for avoiding these mistakes

Some of the more common assessments against US businesses relate to the following:

(a) failure to register for GST when required

(b) failure to obtain proper documentation in support of ITC claim

(c) claiming ITC in circumstances where another person has claimed the same ITC

(d) using "offset" technique to recover GST paid

(e) failure to recognize that more than one form of GST can apply to same transaction (for example Division II and Division III GST)

(f) failure to collect Division II GST from customers

(g) failure to properly account for Division II GST collected

(h) claiming Division III ITC where conditions not met

(i) failure to properly account for warranty repairs;

(j) workers temporarily on assignment to or visiting Canada;

(k) use of servers in Canada;

(l) sale of software and other IP delivered electronically;

(m) out of country administrative services;

(n) out of country sales staff and other agents;

(o) drop shipment of goods;

(p) use of fulfillment or other break bulk warehouses or services;

(q) export of goods or services with delivery in Canada