Tax Videos

Created by Jerry Pencak, CPA

Tax Video Resources for Canadians

The purpose of these videos is to inform large companies of the sales tax publications which are helpful for dealing with the most common areas of compliance. The taxes include Goods and Services Tax (GST), Harmonized Sales Tax (HST), Quebec Sales Tax (QST), Manitoba Retail Sales Tax (RST), Saskatchewan Provincial Sales Tax (PST) and British Columbia Provincial Sales Tax (PST).

Featured Tax Videos

8-1 General Eligibility Rules

8-2 General Restrictions and Limitations

8-3 Calculating Input Tax Credits

8-4 Documentary Requirements for Claiming Input Tax Credits

B-103 Place of Supply Rules

Canada Revenue Agency (CRA) - GST Memoranda

G300-6	Time of Liability
G300-6-1	Time of Liability General Rule
G300-6-3	Supplies – Invoices
G300-6-4	Supplies – Agreements in Writing
G300-6-8	Supplies – Deposits
G300-7	Value of Supply
G300-7-6	Manufacturers Rebates
G300-8	Imported Goods
G300-9	Imported Services and Intangible Property
G400-3-2	Employee and Shareholder Benefits
G500-2	Returns and Payments

Canada Revenue Agency (CRA) - GST Memoranda Series - By Chapters

1-4	Rulings and Interpretations Service
3-1	Liability for Tax
3-3	Place of Supply
3-3-1	Drop-Shipments
3-4	Residence
3-6	Conversion of Foreign Currency
4-5-1	Exports – Determining Residence Status
4-5-2	Exports – Tangible Personal Property
4-5-3	Exports – Services and Intellectual Property
7-5	Electronic Filing and Remitting
8-1	General Eligibility Rules
8-2	General Restrictions and Limitations
8-3	Calculating Input Tax Credits
8-4	Documentary Requirements for Claiming Input Tax Credits
8-5	Input Tax Credits for Holding Corporations and Corporate Takeovers
9-1	Taxable Benefits (Other than Automobile Benefits)
9-2	Automobile Benefits
9-3	Allowances
9-4	Reimbursements
15-1	General Requirements for Books and Records
15-2	Computerized Records
16-2	Penalties and Interest
16-3	Cancellation or Waiver of Penalties and/or Interest
16-3-1	Reduction of Penalty and Interest in Wash Transaction Situations
16-5	Voluntary Disclosures Program
17-16	Treatment of Insurance Claims
19-1	Real Property
19-4-1	Commercial Real Property – Sales and Rentals
19-4-2	Commercial Real Property – Deemed Supplies
19-5	Land and Associated Real Property
28-2	Freight Transportation Services

Canada Revenue Agency (CRA) - GST/HST Technical Information Bulletins

B-053	Construction Supply and Installation Contracts
B-090	Electronic Commerce
B-103	Place of Supply Rules

Canada Revenue Agency (CRA) - GST/HST Technical Policy Statements

P-051R2	Carrying on Business in Canada
P-184	Credit Card Expenses and Factors for ITCs
P-208R	Meaning of Permanent Establishment

Manitoba - Sales Tax Bulletins

004	Information for Vendors
005	Information for Contractors
006	Sales to Non-Residents of Manitoba
008	Installation, Repairs and Improvements to Real Property
014	Goods and Services Purchased from Out-of-Province Suppliers
023	Service, Maintenance and Warranty Contracts
030	Summary of Taxable and Exempt Goods and Services
042	Corporations, Partnerships, Joint Ventures and Trusts
048	Rental of Machinery and Equipment
056	Legal Services
057	Accounting Services
058	Engineering Design Services
060	Architectural Design Services
061	Insurance

Revenu Quebec (RQ) - Sales Tax Bulletins

11.1-1-R1	Permanent Establishment in Quebec
22.7-1-R1	Place of Supply of Sale of Corporeal Moveable Property
83-1	The Concept of Invoice
92-1-R1	The Notion of Deposit
179-2-R1	Corporeal Movable Property to be Shipped Outside Quebec
201-2-R1	Documentation Required to Claim an Input Tax Refund
211-3-R4	Input Tax refunds in Respect of Expense Allowances
212-4	QST Factor Method
334-1-R1	Supplies Made Between Members of a Closely Related Group

Saskatchewan - Sales Tax Bulletins

5	General Information
6	Information for Vendors of Extended Warranty and Maintenance Contracts
21	Information for Manufacturers
37	Manufactured Cost of Goods Produced for Own Consumption
38	Information for Non-Resident Real Property and Service Contractors
49	Information for Non-Resident Vendors Supplying and Installing Tangible Personal Property
57	Information for Businesses Providing Repair and Installation Services
60	Information on Transfer of Business Assets Between Closely Related Parties
62	Information for Businesses Providing Accounting Services
64	Information for Lawyers
65	Information for Businesses Engineering, Geoscience and Architecture Services
73	Information for Vendors of Insurance Contracts

Videos – By Canada Revenue Agency (CRA)

Selling Taxable Goods and Services

Taxable Benefits

Automobile and Motor Vehicle Allowances

Automobile and Motor Benefits and Vehicle Allowances

How to Complete a GST/HST Return

CRA Tax Audit – Part 1 – Why do we audit, and what is a tax audit?

CRA Tax Audit – Part 2 – What are your responsibilities, and what happens during an audit?

CRA Tax Audit – Part 3 – What are your rights?

Filing a Notice of Objection

Filing an Appeal

How to Submit Documents Online Through My Business Account

My Business Account: Manage Online Mail

Experience and Expertise

Sales tax legislation is very complex. I have over 25 years of experience in sales tax recoveries supplemented by 12 years of experience in financial positions with Fortune 500 and Globe Top 1000 industry leaders. Today, it’s highly unlikely to find a sales tax consultant employed by the same firm having over 30 years of service. Without a consultant having my level of experience in sales tax and financial accounting, it’s possible tax savings will not be maximized.

Audit Approach

A sales tax audit is very narrow in scope. It entails a comprehensive examination of accounts payable and general ledger electronic data; hard and/or soft suppliers’ invoices; and other relevant accounting documents. I’m focused and tech savvy! My exhaustive and effective audit approach will be used whether your electronic data includes 1,000 or one million accounts payable transactions. As principal, you could rest-assured that a very thorough examination of your records will be completed.

As the firm’s principal, I will remotely complete a PRE-AUDIT of your company’s accounts payable transactions and general ledger electronic data at the TRS office. Suppliers’ invoices and other relevant accounting documents will be examined during the FIELD AUDIT at your office.

Efficiency

I will complete your audit in an efficient and timely manner with minimal disruption to you and your staff. Your report will be completed within (7) days of completing the field audit. I will be committed to completion of your audit in its entirety before spending any field time on tax audits for other clients.

TRS News & Research

Simply bookmark taxrecoveryservices.com and use the FREE webtool “News & Research” to research sales tax issues. It includes links for all GST/HST, QST and PST government publications. Links are also provided for you to subscribe to FREE government sales tax news services.

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001	Registering to Collect PST
005	Buying and Selling a Business
100	Safety Equipment and Protective Clothing
105	Software
106	Legal Services
110	Production Machinery and Equipment Exemption
200	PST Exemptions and Documentation Requirements
210	Related Party Asset Transfers
303	Warranties, Service Contracts and Maintenance Agreements
305	Containers and Packaging Materials
307	Goods Brought into BC for Temporary Use
309	PST and Non-Residents
310	Goods Brought Into BC
315	Rentals and Leases of Goods
500	PST Overview for Real Property Contractors
501	Real Property Contractors
502	Examples – Goods That Generally Become Part of Real Property and Goods That Do Not
503	Affixed Machinery
504	Contractors Who are Also Retailers or Wholesalers
506	Real Property Situated Outside BC

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