Insights & Experience
Selected writing and representative matters to help CPA firms recognize indirect tax issues, understand the stakes and decide when specialist support would help.
Featured insight
Financial-institution status can arise well outside banks and insurers. The first full article in this collection highlights two situations that can remain unnoticed until filing obligations or liabilities have accumulated.
Read the full articleSelected experience
Focused analysis and strategic representations reduced the amount initially proposed by approximately two thirds before the final assessment was issued.
View the experienceTechnical publications
Two situations in which financial-institution status can arise unexpectedly, along with the GST/HST and QST compliance consequences CPA firms should recognize.
Read the full articleAn overview of a Federal Court of Appeal decision with practical implications for financial-service characterization.
Read the full articleITC planning for professional fees, including the recipient of the supply, registration timing and commercial-activity requirements.
Read the full translationA technical overview of input tax credit recovery for holding structures and related corporate transactions.
Read the full translationAn analysis of the CRA’s change in administrative position on mutual fund trailing commissions, with an update on the postponed January 1, 2028 enforcement date.
Read the full translationA specialized analysis of the GST/HST treatment of payment-card clearing services.
Read the full articleA companion analysis focused on statutory exceptions affecting payment-card clearing services.
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