Indirect Tax

Canada operates within a complex indirect tax system. While some provinces have harmonization between federal and local indirect taxes, others operate with separate tax systems. This can be a challenge for domestic and foreign corporations operating in Canada.

Indirect taxes, also known as commodity taxes, are usually transaction based and include everything from the federal Goods and Services Tax (GST), the blended federal / provincial Harmonized Sales Tax (HST) to the provincial sales taxes (PST) levied by many provinces. They also include excise taxes levied on goods such as fuel, tobacco and alcohol.

Hand typing in credit card numbers on laptop

Indirect Corporate Tax Brochure

Indirect taxes can have significant impacts on your business. MNP will help you effectively meet all your filing obligations while getting the most out of the and to benefits to which you’re entitled.

Solutions for Your Success

We develop tax minimization strategies that effectively meet your filing obligations while identifying opportunities for claiming benefits to which you’re entitled, including:

  • Providing indirect tax planning for business start-ups and expansions (domestic or foreign)

  • Developing and reviewing systems and procedures

  • Training and compliance

  • Advice on indirect tax implications on a purchase or sale of a business, including due diligence reviews

  • Preparing Canada Revenue Agency ruling requests

  • Helping with audits and appeals, such as corresponding with tax authorities and preparing notices of objection

    Insights

    • Performance

      June 01, 2022

      Tax Update: Canada Revenue Agency prescribed interest rates increasing July 1, 2022

      Annual prescribed interest rates that will apply to amounts owed to and from the Canada Revenue Agency for the third quarter of 2022 will increase as of July 1, 2022.

    • Progress

      May 20, 2022

      Enhanced hospital GST / HST rebates for long-term care facilities

      If you operate a long-term care facility and are currently only claiming the GST / HST rebate for charities or qualifying not-for-profit organizations, it may be time to revisit your eligibility for an enhanced hospital rebate announced in the 2022 Federal Budget.

    • Agility

      May 19, 2022

      Crypto asset mining – A review of recent proposals

      Proposed amendments to tax rules around crypto assets could impact business engaged in crypto mining activities. We explore how new definitions shift GST / HST costs under the proposed changes.

    Contact our Indirect Tax Team

    Heather Weber CPA, CGA

    Indirect Tax Services Leader

    Heather Weber, CPA, CGA, is the leader of MNP’s Indirect Tax Group. Since 2001, Heather has specialized in assisting her clients with all their indirect taxation needs, including: GST, PST, Excise Taxes, Property Taxes and more. Working closely with her team, Heather serves business owners, Indigenous organizations, Hutterites and clients in the health care, winery, construction and public company sectors.

    Heather’s in-depth understanding of indirect tax issues helps her develop customized tax minimization strategies for her clients. She also helps organizations capture the compliance information they need to claim all the benefits they are entitled to. Heather also has extensive experience in real property and cross-border transactions.

    Through extensive dealings with both the federal and provincial governments as an auditor for the Canada Revenue Agency, Heather has the insight and experience her clients need when dealing with government authorities at the audit and appeal stage.

    Before earning her Certified General Accountant (CGA) designation in 1995, Heather received her Bachelor of Business Administration from Simon Fraser University in 1991. She is also a member of both the Kelowna Tax Discussion Group and the Vancouver Commodity Tax Discussion Group.