Resources & Articles

Commodity Tax (HST)


GST/HST and DentistsMay 17th, 2023

Generally speaking, under Section 5 of Part II of Schedule V of the Excise Tax Act (ETA) services provided by a medical practitioner, as defined,...
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How Do I Correct My GST/HST Return?May 12th, 2023

It isn’t uncommon that you find an error in your accounting records after you have already filed your GST/HST return.  The CRA has stated policies...
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How Does GST/HST Apply to Airbnb/Short-term Rentals?August 26th, 2022

The popularity of Airbnb, short-term rental pools for cottages and vacation properties continues to grow.  One aspect of venturing into the short-term rental game is...
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GST/HST Implications on Associate AgreementsJuly 28th, 2022

Associates are a key part of the healthcare industry as a large majority of practitioners either are one or have hired one throughout their careers. ...
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The 7 Most Common HST Audit IssuesMay 5th, 2022

We have a specialized team at DJB that specializes in Commodity Tax.  GST/HST can be complex and confusing if not dealt with by a knowledgeable...
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Importing Tangible Goods into CanadaDecember 3rd, 2021

Gone are the days when businesses operate without ‘dipping their feet’ or ‘jumping right in’ to our ever-expanding global economy. With companies looking to manage...
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How Does GST/HST Apply When Purchasing a Business?November 19th, 2021

When you are purchasing a business in a share deal, the GST/HST implications can be fairly straight forward, in that the purchase of shares of...
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Focused on Ensuring that Businesses are Handling their (GST/HST) Correctly both Nationally and InternationallyOctober 8th, 2021

Commodity tax (often referred to as Indirect Tax; GST/HST, PST) is often overlooked by businesses until the Canada Revenue Agency (CRA) knocks on your door...
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How Does GST/HST Apply when Exporting Tangible Goods from Canada?September 30th, 2021

As Canadian companies continue to look for customers in other parts of the world, they must ensure that they take into consideration that Canada’s GST/HST...
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Non-Arm’s Length SuppliesAugust 4th, 2021

It is not uncommon for a supply to be made for nil consideration or for consideration that is lower than the fair market value of...
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