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Live Webinar

100-minute live streaming program
  • September 24
  • 1:00 - 2:40 pm EST

Sales Tax Considerations for Canadian Transactions

September 24

Learn how to stay compliant when your business sells products to Canada.

Many U.S.-based businesses are looking to expand their market to include Canada. Gain an understanding of the sales tax implications of selling goods or services to customers in Canada as well as recent developments for U.S. businesses already doing business with Canada. Learn when registration and collection of Canada’s federal and provincial sales taxes are mandatory and when it is voluntary as well as the potential implications of registering on income tax and other regulatory requirements. This topic will review common compliance issues including determining what is taxable as well as how to determine the rate of tax to be charged. In addition, this material will review the critical provincial sales tax issues for U.S.-based organizations so that the implications can be considered and planned for. This information will include a review of the many special sales tax rules for nonresident sellers including transferring GST/HST and QST to customers, special drop shipment rules and rebates and refund programs to minimize the cost for U.S.-based businesses.

Learning Objectives

  • You will be able to identify potential Canadian sales tax issues for your company’s products and/or services.
  • You will be able to recognize registration issues and when it is required vs. when it is voluntary.
  • You will be able to review administrative processes needed to comply with Canadian sales tax requirements.
  • You will be able to discuss the steps to take to minimize compliance costs and to reduce the risk of Canadian sales tax liabilities.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview of Canadian Sales Taxes
  • Common Issues for U.S. Organizations Selling Goods or Services to Customers in Canada
  • Latest Developments in Canadian Sales Taxes
Key Goods and Services Tax/Harmonized Sales Tax (GST/HST) Issues for U.S.-Based Organizations
  • How GST/HST Applies to Nonresidents (of Canada) Who Are Not Registered
  • Registration Requirements: Mandatory vs. Voluntary and Implications of Registering
  • Special Rules for Nonresidents Including Relief for Drop Shipment Transactions
  • Common Issues for Cross-Border Intercompany Transactions
  • Recovering GST/HST Paid on Import and on Purchases
Important Quebec Sales Tax Issues for Nonresidents Selling to Customers in Quebec
  • How Does QST Compare to GST/HST?
  • Review of Registration Requirements - When It Is Mandatory vs. Voluntary
  • Recovering QST
Critical Provincial Sales Tax (PST) Issues for Those Doing Business in or With Customers in British Columbia, Saskatchewan and Manitoba
  • Differences From GST/HST
  • Overview of PST Registration Rules
  • Complications When Selling or Dealing With Software, Digitally Delivered Services, Platform Facilitators, and Intangibles
Setting up Compliance and Reporting Systems
  • What Is Needed on an Invoice?
  • Effective Date of Registration
  • Frequency of Filing, Reporting and Payment Processes
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More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Live Webinar Registration

  • CPE 2.0 including Taxes 2
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.0 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.0 hours. Prerequisite: basic knowledge of taxation. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, CFOs, controllers, tax managers, presidents, vice presidents, business owners and managers, bookkeepers, enrolled agents, and tax preparers.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Rosemary J. Anderson

Rosemary J. Anderson

Thorsteinssons

  • Joined Thorsteinssons in 2001, and was appointed National Practice Group Leader in 2008; Thorsteinssons LLP is the largest law firm practicing exclusively in tax in Canada
  • Has practiced exclusively in solving Canadian sales tax and customs issues for clients for more than twenty years
  • Formerly the partner in charge of indirect tax for Price Waterhouse in Vancouver, she has extensive experience businesses around the world with their Canadian sales tax and customs issues
  • Recognized by International Tax Review as one of Canada’s Leading Indirect Tax Advisors and is one of ten practitioners on the Chartered Professional Accountants Commodity Tax Committee for Canada and is also involved in practitioner liaison committees with the Province of British Columbia
  • Recent presentations include 2020: Ohio Sales Tax Conference: Wayfair – Effects on Inbound and Outbound Cross-border Sales Involving Canada; 2019: CPA Canada Commodity Tax Conference: Nexus Issues - Examples from Canada and the US; 2018: Tax Executive Institute - Annual Canadian Tax Conference: Audits and Appeals
Zheting Su

Zheting Su

Thorsteinssons

  • Associate in the Vancouver office of Thorsteinssons
  • Practice focuses on all aspects of transactional/commodity taxes, including the Harmonized Sales Tax (HST), Goods and Services Tax (GST), First Nations GST, provincial sales taxes, realty taxes (such as land/property transfer taxes, Vancouver’s vacancy or empty homes tax, and B.C.’s foreign buyers tax and speculation tax), and insurance premium tax
  • Regularly speaks and presents at conferences, seminars, and other speaking engagements, including at the BC Tax Conference in 2019 and for CLEBC
  • Prior to joining Thorsteinssons, she practiced in-house with a Crown corporation in Toronto
  • Recent presentations include December 2019: CLE BC 12th Annual Residential Real Estate Conference; September 2019: BC Canadian Tax Foundation Annual Conference; April 2019: BC Notaries 2019 Spring Conference; March and May 2019: Instructor for CPABC’s Speculation and Vacancy Tax Course
  • Recent articles include August 2020: BC PST – A Win for Real Property Contractors; June 2020: Saskatchewan introduces retroactive marketplace and accommodation platform rules; September 2019: A Potpourri of Real Estate Issues (for Canadian Tax Foundation); June 2018: Tax Court Rules that VISA’s Services are Subject to GST/HST
  • J.D. degree, University of Victoria; B.A. degree, University of British Columbia
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 407137
Published 2020
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