Indirect Taxes
MILLAR KREKLEWETZ LLP is a boutique Canadian law firm with lawyers who have significant expertise in Indirect Tax, Customs & Trade matters. The following is a short introduction to Indirect Taxes - or as "Commodity Taxes" at they know in Canada.
Indirect Taxes
In Canada Indirect Taxes are often referred to as "Commodity Taxes", and can colloquially be understood as "everything but-for Income Taxes".
Commodity Taxes in Canada
GST/HST - Commodity taxes in Canada come in many different shapes and forms, but generally start with the Canadian federal Goods and Services Tax / Harmonized Sales Tax ("GST/HST") system. Under the GST/HST system, the federal government administers a combined federal and provincial value-added taxing system. Click here for an introduction to the GST/HST or click here for a more intermediate discussion of GST/HST principles.
Retail Sales Taxes (RST) - Retail sales taxes are still imposed by a numnber of Canadian Provinces, and are also commonly referred to as Provincial Sales Taxes (PST). While gradually being replaced by the more progressive GST/HST systems, Canadian provinces that do continue to employ PST systems include British Columbia, Saskatchewan, and Manitoba. Click here for an introduction to these PST systems, or click here for a more intermediate discussion of PST principles..
Other Types of Indirect Taxes - Other Indirect Taxes employed in Canada includes a variety of taxes and excises duties on the following commodities:
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Alcohol_____________________ |
Liquor, Beer, Spirits, Wine |
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Cigarettes, Cigars, Fine Cut Tobacco, Chewing Tobacco, Pipe Tobacco, Raw Leaf Tobacco |
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Fuel, Gasoline, Diesel, Heating Oil, Propane, Natural Gas |
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Air Transportation |
Air Transportation Taxes (ATT), Aviation Fuel Taxes |
| Insurance Premium Taxes | Special Non-Resident's Tax |
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Resource Based Taxes |
Mining Tax, Oil & Gas Production, Electricty, Carbon Tax |
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Entertainment Taxes |
Race Tracks, Horse Racing Regulation Act, Pari-Mutuel Taxation |
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Payroll Related Taxation |
Application and exemptions related to: Employer Health Tax (EHT), Workplace Safety and Insurance legislation (WSIB) which are collected by employers from employees, including "Employee vs. Independent Contractor" issues. |