Top 10 HST Issues Working with other CPA Firms

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 Partnergsteele@welchllp.comwww.welchllp.com @WelchLLP

Mona Tessier, CPA, CASenior Manager, Indirect Taxmtessier@welchllp.comwww.welchllp.com @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:

news@welchllp.com

613.236.9191 (Ottawa)123 Slater Street – 3rd

Floor