Enhanced GST/HST rebate for first-time home buyers
On May 27, 2025, the federal government announced a major improvement to the GST/HST rebate for first-time buyers of new or substantially renovated homes. This measure is designed to facilitate access to home ownership for first-time homebuyers, by eliminating or reducing the GST (or the federal portion of the HST) on the purchase or construction […]
GST/HST registered dentists, pay attention!
End of administrative agreement between the Canada Revenue Agency (“CRA”) and the Canadian Dental Association Following the Supreme Court of Canada’s refusal to hear the Canada Revenue Agency’s (“CRA”) appeal of the Federal Court of Appeal’s decision in the case between the CRA and the office of dentist Dr. Kevin Davis, the CRA issuedGST/HST Notice […]
GST/HST vacation – Work for entrepreneurs!
On November 21, 2024, the federal government announced a proposal for a temporary GST/HST vacation on certain products. The aim is to reduce Canadians’ bills for two months this winter. But it won’t reduce the workload of merchants, retailers and restaurateurs. GST-HST leave The announcement provides for a two-month GST/HST vacation from December 14, 2024 […]
Taxes – Sports associations and federations – Are you compliant?
As a sports association or federation, have you checked to see if you’re required to register for GST/HST and QST? You should! Did you know the fundamental difference in consumption taxes between a non-profit organization (NPO) and a registered charity (RCO)? Generally speaking, all NPO activities are taxable, unless a tax exemption applies. Conversely, all […]
ARQ and CRA require electronic payments for amounts over $10,000
100 penalty per payment As of January 1, 2024, taxpayers (individuals, corporations, partnerships and trusts) are required to electronically remit all payments over $10,000 to the Agence du revenu du Québec (ARQ) and the Canada Revenue Agency (CRA), under penalty of $100 per payment. To avoid ARQ or CRA penalties Most Canadian banks offer a […]
Taxes : False perceptions still circulate in the construction of new rental properties
Too often, we hear customers say, ” I thought that if I didn’t claim taxes on the construction costs of a new rental property, I wouldn’t have to self-assess taxes, or ” I’m not registered for GST/HST and QST, so self-assessment tax remittance obligations don’t apply to me “. These are false beliefs! Let’s face […]
Auction: are goods taxable?
Auctions are a popular fundraising tool for organizations and businesses. They are often held at galas, benefit dinners or golf tournaments. Many of us have taken part in such an event for a good cause… The fund-raising tool Whether silent or shouted, an auction is an interesting and popular way to raise funds for a […]
Does your municipality purchase goods or services from outside Quebec?
You could be subject to special rules! Municipalities acquire the vast majority of their goods and services in Quebec, with a strong emphasis on local purchasing. Occasionally, however, they may use or consume goods or services previously acquired outside the province. This could be the case, for example, with specialized equipment such as helmets for […]
Summary of the 2024-2025 Quebec budget
On March 12, 2024, Finance Minister Éric Girard tabled his budget plan for 2024-2025, which aims to prioritize health and education. Investments totalling $8.8 billion over the next 5 years have been announced. The most significant of these are aimed primarily at health and education, through funding for health and social services, education and higher […]
GST/HST and QST returns in electronic format only!
As of January 1, 2024, GST/HST and QST returns can no longer be filed on paper. All sales tax registrants, with the exception of charities, are now required to file their tax returns electronically. They can do so through their financial institutions or by using the Revenu Québec website. It is important to note that […]