RLB Blog

On November 27, 2024, Finance Minister Chrystia Freeland tabled Bill C-78. Included in this bill, the Canadian government has announced a significant tax relief initiative aimed at easing the financial burden on consumers during the holiday season. This temporary measure will provide a two-month GST/HST break on a wide range of holiday essentials. Here’s what you need to know.

The scope of GST/HST can often create confusion for physicians and health care providers due to the specifics contained in the general exemption for medical services. It is understood that most services performed by a medical practitioner are exempt from GST/HST where they are made for the purpose of:

If you have ever taken a closer look at your grocery or fast-food bill you may have noticed the calculation of GST/HST is not always obvious. There are often various tax codes and rates embedded within the receipt. Let’s look at how GST/HST applies to various categories of food and beverage, and how you can distinguish between them.

Some important changes to the taxation of psychotherapy and counselling therapy services were announced this week. While the House of Commons has recently adjourned for summer recess, a number of sales tax measures introduced prior to the break. This includes details contained in Bill C-59 receiving Royal Assent on June 20, 2024.

A recent court case may have a significant impact on the way GST/HST registrants resolve GST/HST audits and examinations, confirming the general approach from the Canada Revenue Agency (“CRA”) is often overly strict. As you may know, registrants charge GST/HST on their sales and pay GST/HST on their purchases, with the difference being remitted to the CRA or eligible to claim back as a refund. If you have had the pleasure of dealing with CRA review, you will know that documentation is often one of the most prevalent issues under audit.

GST/HST Changes Effective July 1, 2021 As many of us have been confined to our homes during the pandemic for some or all of the past year, it should come as no surprise that online shopping platforms have flourished. Canadians have enjoyed the convenience and safety of shopping from their living rooms, confirmed in the Government of Canada's Fall Economic Statement, where it was noted that retail e-commerce was up nearly 70% in the first eight months of 2020.