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PST Administration Amendments to Retail Sales Tax Regulation 1013 Audit Alert Audit Alert – Gross Negligence Penalties Audit Alert – ORST and Insurance Premiums B.C. Audit Policies British Columbia Economic Update British Columbia's New Registration Requirements British Columbia’s Provincial Sales Tax Review: A Sheep in Wolf’s Clothing? Current Retail Sales Tax Rates Filing Amended Returns Nunavut? Ontario Simplifies the Purchase Exemption Process Paying the Piper – Auditors’ Travel Expenses PST Registration Records Retention: How Long is Long Enough? Refillable or Reuseable? That’s the question! Sales Tax Registration Requirements Stepped Up Tendering Government Contracts in Ontario The Auditor is Coming! The Top 20 Hit List for 2003 Timelines for Objection Waivers PST Application ABCs of ORST and ERP Adding the Personal Touch to Junk Mail Costs More than You Think A Fixture is a Fixture Until it’s Not Audit Alert – Promotional Distributions Back to School Tax Savings Bundled Goods: Taxable and Exempt Goods Sold as a Package Computer Software and Related Services Dealing with Non-Resident Contractors Fuel Taxes: A Federal and Provincial Overview Goods for Resale GST and PST on Exports, Part II: “Exported” Services GST and PST on Exports: a Vendor’s Dilemma GST/HST, QST and ORST on Electronic Commerce IRP Transition Manufacturing Contractors – The Worst of Both Worlds More on Software and Internet Services Never Judge a Book by ... Off to a Bad Start: ORST Exemptions for Start-Up Manufacturers Ontario Joins the International Registration Plan Ontario Proposed Regulations – Asset Transfers between Related Parties Ontario “Simplifies” the Taxation of Computer Program Services Ontario’s Retail Sales Tax Relief for Farm Construction and Renovation ORST Treatment of Data Service Agencies ORST and Bargain Purchase Options ORST and Delivery Charges ORST and Sale-Leasebacks – Q & A ORST Changes to Software ORST on Failure of a Franchise ORST Regulations: Computer Programs and Related Services Parts Supplied Under Maintenance – The Ikon Office Solutions Case Points Programs Pre-pack Display Units – Exempt Container or Taxable Display Case? 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Subcontracted Maintenance – New ORST Relief Taxation of Services The Hard Rules on Software The Ontario Retail Sales Tax Treatment of Internet-Related Services The Retail Sales Tax Treatment of Real Property The Taxation of Things Internet To Deduct or Not Deduct QST Administration Account Numbers in Quebec Current GST/HST/QST Rates of Tax Deciphering Change – QST Zero-Rating and the Residence Test Don't Forget the Interest and Penalties Filing Amended Returns Late Filing Penalties in Québec Paying the Piper – Auditors’ Travel Expenses QST Legislation Introduced, November 1997 Records Retention: How Long is Long Enough? Sales Tax Registration Requirements Stepped Up Should I be Registered for Québec Sales Tax? The Auditor is Coming! The Top 20 Hit List for 2003 Timelines for Objection QST Application Barter Clubs Fuel Taxes: A Federal and Provincial Overview Goods Delivered in Quebec for Subsequent Export GST and QST on Drop-Shipments GST and QST on Drop-Shipments: Commercial Services GST, HST and QST on Delivery Charges GST/HST, QST and ORST on Electronic Commerce GST/HST/QST Relief for Intra-Group Supplies Ignoring Sales Tax on Deferred Price Adjustments It’s Covered Under Warranty: Sales Taxes on Warranty Costs Points Programs QST on Automobile Purchase QST Place of Supply Rules Québec Trade-In Rules Sales by and to Governments Sales to Diplomats Sales to Status Indians Self-Assessing Tax on Imports The Taxation of Employee Benefits The Taxation of Things Internet To Deduct or Not Deduct QST Recovery Audit Alert – QST and the Simplified Factor CCRA Gifts Policy – Quebec Falls in Line Employer-Employee Relationships: Issues for EHT, GST & QST GST/HST/QST Restrictions on Personal Use GST/HST/QST Re: Temporary Work Camps Input Tax Refund Restrictions – It’s Big Business in Quebec School Busing Issue Crashes Simplified, But for Whom? The ITR Restrictions on Energy – Quebec's Defiant Policy The Perils of Being a “Large Business” To Deduct or Not Deduct Budgets 1999 Provincial Budget Roundup 2000 Budget Roundup 2001 Provincial Budget Roundup (GST & Commodity Tax) 2001 Provincial Budget Round-Up (Sales Tax Review™) 2002 Budget Roundup 2003 Provincial Budgets 2004 British Columbia Budget Highlights 2004 Provincial Budgets 2005 Budget Highlights 2007 British Columbia Budget Update British Columbia 2006 Budget Highlights British Columbia Budget 2003 British Columbia February 19, 2002, Budget Budgets – 2004 Federal Budget 2003 It’s Springtime and That Means Budget Time Ontario Budget Changes (1997) Ontario Budget Changes (1998) Ontario Budget – June 2002 Provincial Budgets Quebec Budget and Ontario Economic Statement Quebec Budget Changes (1997) The 2002 Manitoba Budget Customs Agreement to Reduce Tariffs in the Information Technology Sector AMPS AMPS – Further Delays AMPS – Now in Force Are You Prepared for a Periodic Verification Audit? 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