Sales Tax, GST and HST
Our Sales Tax group specializes in resolving GST/HST and other Canadian consumption tax issues for clients in Canada and abroad.
The federal 5% Goods and Services Tax (GST) is a value added tax that applies to most transactions in Canada. Ontario and the Atlantic provinces have joined with the federal government in the Harmonized Sales Tax (HST) under which the federal GST is imposed along with an additional tax specific to the province resulting in combined HST rates of 13% to 15%. Quebec has its own unique Quebec Sales Tax which mirrors the federal GST. British Columbia, Saskatchewan and Manitoba continue to impose provincial retail sales taxes alongside the federal GST.
While GST/HST is the most common sales tax in Canada, most provinces also impose an array of other consumption taxes including motor fuel, carbon tax, insurance, alcohol, tobacco taxes hotel room taxes, parking and many taxes on other properties and services.
We provide a full array of services in respect of all taxes including tax planning advice, advising on business transfers and corporate reorganizations, preparing legal opinions, compliance review, assisting with tax audits, licensing and registration requirements, collection issues, director’s liability issues and acting as expert witnesses on sales tax matters.
If a matter proceeds to court, our litigation lawyers have experience representing clients before all levels of court in respect of sales tax and all other Canadian consumption tax issues.