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Domestic Indirect Tax Services

Manage retail sales tax compliance through effective procedures and experienced support

The Goods and Services Tax/Harmonized Sales Tax (GST/HST) applies to most supplies of goods and services made in Canada.  GST is the federal value added tax while the HST is the combined federal and provincial value added tax. A number of provinces have harmonized their Provincial Sales Tax (PST) with the federal GST to implement the HST in those provinces.  

In general, the HST applies to the same base of goods and services as the GST.

In addition, the Quebec Sales Tax (QST) applies to most supplies of goods and services made in Quebec and the rules governing the application have been harmonized with those which govern the application of GST/HST.

Non-resident companies who are considered to be carrying on business in Canada (Quebec) must register for GST/HST (QST) purposes if they make taxable supplies in Canada (Quebec).  

The provinces of Saskatchewan, Manitoba and British Columbia impose a PST on goods and certain specified taxable services acquired for use in those provinces.  PST is a consumption tax as opposed to the value added GST/HST, payable by the end consumer, which does not provide for a mechanism to claim back any tax paid as a credit.  

Service leader

Bill MacQueen
Partner


How can we help you?

To discuss how our team can help your business, contact us by phone +1 855.420.8473 or

Non-resident companies who are considered to be carrying on business in Canada (Quebec) must register for GST/HST (QST) purposes if they make taxable supplies in Canada (Quebec).  

The provinces of Saskatchewan, Manitoba and British Columbia impose a PST on goods and certain specified taxable services acquired for use in those provinces.  PST is a consumption tax as opposed to the value added GST/HST, payable by the end consumer, which does not provide for a mechanism to claim back any tax paid as a credit.  

Similar to the GST/HST and QST, non-resident companies, who are considered to be carrying on business in the provinces of British Columbia, Saskatchewan and Manitoba must register for PST purposes if they make taxable supplies of goods or certain services in the PST provinces.

Our indirect tax practice supports you through the entire tax life cycle. Services include:

  • Indirect tax process review
  • Reverse indirect tax audit (recovery)
  • Indirect tax audit defence support
  • Indirect tax automation
  • Outsourcing of your indirect tax compliance function
  • Nexus evaluation and management

For many growing U.S. companies, expansion into Canada through the distribution of goods and services or through physical locations can be a natural fit. Its proximity, the similarities in consumer buying habits and the availability of a ready workforce allow for potential ease of entry. If your company is doing business in Canada and pays Canadian federal or provincial indirect taxes, RSM’s indirect tax professionals can evaluate your tax position to limit your exposure and maximize your profitability.

How we can help

Based on the complexities of the federal and provincial tax legislation, companies carrying on business in Canada face a number of challenges. The different jurisdictional taxing requirements often necessitate a need for third-party expertise to assist companies in navigating these challenges. RSM’s indirect tax professionals have extensive experience consulting with companies on these matters.