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From One Accountant to Another
Our Specialty Services and How They Can Benefit You
Top 10 HST Issues working with
other CPA firms
PRESENTERS
Garth Steele, CPA, CA Indirect Tax [email protected] @WelchLLP
Mona Tessier, CPA, CASenior Manager, Indirect [email protected] @WelchLLP
TOP 10 ISSUES1. Place of Supply2. Real Estate3. Rebates4. HST Audits5. NPO Issues6. Registration in Quebec7. Voluntary Disclosures8. Notices of Objection9. Bare Trusts – Joint Ventures10. Cross Border Issues
PLACE OF SUPPLY
• Still a cause of confusion• Some people still try to apply the old
rules
REAL ESTATE
• Complex area• Questions often come up at the last
minute• Many misconceptions about the rules
REBATES
• New Housing rebate forms are difficult for some to understand
• NPO rebates – which rate to claim?
HST AUDITS
• Complex issues• Misinformed auditors• Risk management
NPO ISSUES
• NPO clients lack resources• Rules are complex
REGISTRATION IN QUEBEC
• Is registration required?• Dealing with Revenue Quebec
VOLUNTARY DISCLOSURES
• Possible opportunities• Minimizing cost
NOTICES OF OBJECTION
• High risk area• Past successes
BARE TRUSTS – JOINT VENTURES
• CRA focus
CROSS BORDER ISSUES
• U.S. rules very different
CONTACT US!
www.welchllp.comemail:
613.236.9191 (Ottawa)123 Slater Street – 3rd
Floor