Doing Business in Canada -- A Comprehensive Review Webinar

• Understand when a non-resident might have a taxable presence in Canada and the Canadian tax implications
• Understanding when Canadian withholding taxes will apply when doing business in Canada and the non-residents Canadian income tax responsibilities
• Review of the Canadian Voluntary Disclosure program  to mitigate penalties that may otherwise apply
• Understanding various inbound structuring alternatives
• Canadian income tax implications that may arise when there are cross-border inter-company loans
• Thin Capitalization—Gain a better understanding of the changes to these rules as announced in recent Federal Budgets
• Determine whether a non-resident company is required to register for GST/HST & QST
• Identify common errors made by non-resident clients
• Resolving GST/HST exposure issues that arise
• Understand a non-resident’s responsibilities when selling to provinces with a PST
• Identify if registration is required or whether obtaining exemption certificates is sufficient

• Overview of Canadian tax system
• Carrying on business in Canada
• Withholding obligations for non-residents providing services in Canada
• Canadian Voluntary Disclosure Program
• Inbound Structuring Alternatives
• Thin Capitalization—the Canadian approach
• Inter-corporate loans and the Canadian income tax consequences
• Recent federal budget international measures
• Goods and Services Tax (GST)/ Harmonized Sales Tax  (HST) overview
• GST/HST registration requirements and review of return completion
• Non-Residents and carrying on business for GST/HST purposes, including a review of typical scenarios
• Common GST/HST errors, exposure issues, and resolutions
• Application of Quebec Sales Tax (QST) to non-residents
• When is registration typically required in Quebec
• Provincial Sales Tax (PST) considerations
• PST registration triggers in B.C., Saskatchewan, and Manitoba