 | This session will review a collection of fairly common technical issues within the GST/HST legislation that can have significant financial implications--particularly, if they are overlooked. Examples such as registration and reporting for Newcos and non-residents, the various elections: section 156 elections, reporting on behalf of others, joint ventures, transactions within partnerships as well as such issues as taxable service entities used to support exempt supplies, issues with GST 60s (the forgotten form), ITCs/rebates, implications of taking the resort condo out of the rental pool, as well as the GST/HST objection process (because it is going to be more common) and other issues that will continue to challenge practitioners in industry as well as public practice, albeit with a much more expensive HST downside. |
2010 Commodity Tax Symposium, September 27-28, 2010, Ottawa, ON Audio synchronized to PowerPoint presentation: 25 slides, length 00:52:53 |
